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Merje Niilus has extensive work experience as an Accountant, starting from 1995 at Rimess Baltic, where they worked until 2008. Following this, they joined Cybercom Estonia and Cybercom Group as an Accountant from 2008 to 2010. In 2011, Merje joined Finnair and held various positions, including GL Accountant, Financial Controller, and Assistant Business Controller, until 2020. From 2020 until the present, they have been working at Foxway Recommerce as an Accountant. Merje Niilus is currently employed as an Accountant at Xolo starting from 2023.

Merje Niilus has a diverse educational background. In 1993, they obtained a vocational diploma in accounting from Tallinna Majanduskool/Tallinn School of Economics. Later, from 1998 to 2002, they pursued a bachelor's degree in Business Economics with a focus on accounting at the University of Tartu. In 2016, they enrolled at the same university and completed a Diploma of professional higher education in Information Management in 2019.

In addition to their formal education, Merje Niilus has obtained certifications. In December 2013, they earned a Diploma in Accounting and Business from the Association of Chartered Certified Accountants (ACCA). Furthermore, in April 2022, they completed a Professional Diploma in UX Design from the UX Design Institute.