Is it necessary to pay taxes when making payments to foreign workers?
付给外籍工人的工资需要交税吗？
No, it is not necessary; if the enterprise pays salaries or other benefits to it’s employees or freelancers who are not Estonian tax residents, the undertaking has no tax liability. In such a case, the obligation to declare income and pay taxes arises for the recipients of the payments according to the rules and rates of the jurisdiction of their tax residence.
不需要；如果企业向身份为非爱沙尼亚纳税居民的雇员或自由职业者支付工资或其他福利，那么企业没有纳税义务。在这种情况下，根据其税收居所管辖区的规则和税率，款项的接受方有义务申报收入和纳税。