Do I have to pay payroll taxes for employees that do not work in Estonia?
If the Estonian company is paying a salary to its employee for work that is performed
outside of Estonia, the payroll taxes (including social tax and unemployment
insurance premium) are presumably not due in Estonia.
If a non-resident performs his/her duties outside Estonia, his/her salary in Estonia is not subject to income tax. We recommend you contact local tax advisors of the relevant country to discuss whether and in what extent the Estonian company shall pay taxes there.