Minimal required monthly social tax for e-Residency OÜ companies

Hi, I’ve read here: that:

“In 2019 , the minimum amount for the social tax is 165 euros monthly even if there were no payments for salaried work for each employee.”

Is this true? You are required to pay 165€ each month for social tax, which means you are obligated to pay yourself a 500€ “Board member salary”? This is the only website I’ve seen this mentioned at (Estonian’s Tax and Customs Board)…


That’s in case you have employees in Estonia

I see, thank you.