When paying a salary from an Estonian company for contributions to the main business (service delivery, software product development, marketing, etc.), these salary payments are classified as employee salaries.
The company is not obligated to pay salaries regularly and there is no minimum wage. You can also change the amount of salary and how often you pay.
Employee salaries are not taxed in Estonia if you work outside of Estonia. However, you need to pay the income tax according to the tax rate of the country you stay in.
In addition, if you are registered as a Board Member, you can pay yourself as executive compensation.