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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 22.02.2013.–31.12.2013.
Amendments not included: 12.11.2013., 07.01.2014., 08.04.2014., 23.09.2014., 24.03.2015., 05.04.2016., 08.11.2016., 31.01.2017., 07.03.2017., 19.12.2017.

Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

29 March 2011 [shall come into force on 2 April 2011];
27 September 2011 [shall come into force on 6 October 2011];
27 December 2011 [shall come into force on 1 January 2012];
20 March 2012 [shall come into force on 24 March 2012];
9 October 2012 [shall come into force on 12 October 2012];
19 February 2013 [shall come into force on 22 February 2013].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.


Republic of Latvia

Cabinet
Regulation No. 827

Adopted 7 September 2010

Regulations Regarding Registration of Persons Making Mandatory State Social Insurance Contributions and Reports Regarding Mandatory State Social Insurance Contributions and Personal Income Tax

Issued pursuant to
Section 13, Paragraphs one, two, four and five,
Section 20.1, Paragraphs three and four, Section 20.2,
Paragraph five and Section 23, Paragraph one and two
of the Law On State Social Insurance,
Section 38, Paragraph two of the Law on Personal Income Tax
and Section 4, Paragraph nine of the Micro-enterprise Tax Law

[19 February 2013]

I. General Provisions

1. This Regulation prescribes the procedures for:

1.1. registering of persons making mandatory State social insurance contributions (hereinafter - mandatory contributions) - employers, employees, self-employed persons, as well as persons who are employed by an employer - a foreign taxpayer in the territory of the Republic of Latvia if the permanent place of residence of such persons is in the Republic of Latvia, persons who are employed by an employer from another Member State of the European Union, Swiss Confederation or a member state of the European Economic Area (hereinafter - another Member State) and to whom in accordance with Council Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (hereinafter - Regulation No 883/2004) are applied the laws and regulations of the Republic of Latvia (hereinafter - domestic employees with an employer - alien) and persons who are employed by an employer - a foreign taxpayer if the permanent place of residence of such person is not in the Republic of Latvia and he or she stays for 183 days or more in the Republic of Latvia in any 12-month time period which begins or ends in a tax year (hereinafter - a foreign employee with an employer - alien), as well as employees which are employed by an employer in foreign countries (in other Member State of the European Union or in the country with which Latvia has entered into the convention for the avoidance of double taxation and the fiscal evasion and which has come into force);

1.2. submitting a report by an employer on mandatory State social insurance contributions from the work income of employees, personal income tax and State fee of the business risk for the accounting month (hereinafter - an employer's report), as well as a report regarding the mandatory State social insurance contributions of a self-employed person or a domestic employee with an employer - alien or a foreign employee with an employer - alien for the accounting quarter;

1.3. submitting information regarding employees; and

1.4. updating income from work and mandatory payments of the employee, as well as special cases shall be specified when the employer updates income from and mandatory payments of the employee for the previous accounting months.

[27 December 2011]

2. Information regarding employees and reports referred to in Sub-paragraph 1.2 of this Regulation regarding the mandatory contributions shall be submitted to the State Revenue Service in writing or using the electronic declaration system of the State Revenue Service.

3. Upon the request of the State Revenue Service an employer, a self-employed person, a domestic employee with an employer - alien or a foreign employee with an employer - alien shall, within 10 working days, update the reports on mandatory State social insurance contributions referred to in Sub-paragraph 1.2 of this Regulation and employer information regarding employees referred to in Sub-paragraph 1.3 of this Regulation if the information provided is incomplete or false.

II. Registration of Persons Making Mandatory Contributions

4. Employers, the self-employed, domestic employees with an employer - alien and foreign employees with an employer - alien shall register with the State Revenue Service in accordance with the laws and regulations governing the registration of taxpayers unless otherwise provided for in this Regulation.

5. An employer - natural person shall register with the State Revenue Service within 10 days after entering into the contract with en employee regarding performance of work for consideration, by presenting a personal identification document and submitting a copy of the contract (presenting the original of the contract).

6. An employer of another Member State who employs an employee to whom laws and regulations of the Republic of Latvia shall be applied in accordance Regulation No 883/2004, shall register with the State Revenue Service as a person making mandatory contributions, submitting the information where the name, registration number (in another Member State) and legal address of the employer shall be indicated. If the employer registers in the State Revenue Service through the person specified in Article 21 of Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security system (hereinafter - Regulation No 987/2009), the referred to person shall present his or her personal identification document and a copy of the information submitted to the competent authority of the employer. The State Revenue Service shall assign a registration code consisting of 11 numbers to such an employer. The registration code shall be notified to the employer or to the person referred to in Article 21 of Regulation No 987/2009 and it shall be used for submitting the information referred to in this Regulation and making mandatory contributions.

7. An employer or a person referred to in Article 21 of Regulation No 987/2009 shall register an employee, who is employed by an employer of another Member State and to whom laws and regulations of the Republic of Latvia shall be applied in accordance with Regulation No 987/2009, with the State Revenue Service in accordance with the procedures laid down in this Regulation.

8. An employer (including a micro-enterprise taxpayer) shall register each employee with the State Revenue Service, by submitting information regarding employees (Annex 1) within the following time periods:

8.1. regarding persons who start working - not later than one day before a person commences working, if information is provided in a paper form, or not later than one hour before a person commences working, if information is provided electronically via electronic declaration system;

8.2. regarding employees who have changed or lost the status of the employee laid down in the Law On State Social Insurance, including regarding employees to whom child care leave or leave without retaining of work salary (including leave without retention of work salary which is granted to an employee to whom a child to be cared is given under the care and supervision in accordance with a decision of the Orphan's court before approval of the adoption) is granted or ended - not later than within three working days after change or loss of the status.

[9 October 2012]

8.1 Employer, who has been registered in the list of recognised and registered companies of the Food and Veterinary Service Register or the Agricultural Product Integrated Growing Register of the State Plant Protection Service, or the Register of Growers of Fruit Trees, Berry Bushes and Vegetables and economic activity of which is related to growing of fruit, berries and vegetables, may be registered with the State Revenue Service on the day when a person actually starts the work, if it is not possible to notify thereon within the time period laid down in Paragraph 8 of this Regulation and it is intended to employ a person in the following works of seasonal nature:

8.1 1. sowing and planting of fruit trees, berry bushes and vegetables;

8.1 2. cultivation of sowings and plantings of fruit trees, berry bushes and vegetables;

8.1 3. harvesting of fruit, berries and vegetables;

8.1 4. sorting of fruit, berries and vegetables.

[29 March 2011]

8.2 An employer - a resident of Latvia - shall submit to the State Revenue Service information regarding employees (Annex 1) not later than one day before a person commences or ends working in respect of persons, who commence or end paid employment in foreign countries (in other Member State of the European Union or in the country with which Latvia has entered into the convention for the avoidance of double taxation and the fiscal evasion and which has come into force). When submitting information regarding commencement of work of the employee in foreign countries, the state code, where the employee will be employed, shall be provided mandatorily.

[27 December 2011]

8.3 An employer (including a micro-enterprise taxpayer), who has entered into a work-performance contract with a natural person, which has not been registered with the State Revenue Service as a performer of economic activity, shall register each natural person with the State Revenue Service on the day of entering into a work-performance contract, by submitting information regarding obtaining of the status of employee and providing the information code 81 (Annex 1), if such information has not been already submitted, and on the day of termination of the work-performance contract, by submitting the information regarding losing of the status of employee and providing the information code 82, if the person loses the status of employee. The employer has an obligation to submit also the information referred to in Paragraph 8 of this Regulation.

[9 December 2012]

8.4 An employer (including a micro-enterprise taxpayer), when registering each employee with the State Revenue Service, shall provide information regarding employees (Annex 1) and concurrently also specify employees occupational (trade, profession, speciality) code in conformity with the Classification of Occupations. If occupational (trade, profession, speciality) code of the employee changes, the employer shall submit the information to the State Revenue Service regarding the occupational (trade, profession, speciality) of the employee, by completing Boxes 1, 2, 3, 4, 5 and 7 of Annex 1 in the next month until the date which is determined as the deadline for making monthly mandatory contributions. An employer shall indicate the code PM in Box 5 - change of the employee's occupation (trade, profession, speciality), in Box 4 provide the day of change of information regarding employees and in Box 7 - occupational (trade, profession, speciality) code. Occupation (trade, profession, speciality) code in conformity with Classification of Occupations shall not be indicated regarding the persons who are employed by the employer only on the basis of a work-performance contract.

[19 February 2013; the Paragraph shall come into force on 1 July 2013, see Paragraph 3 of amendments]

8.5 The State Revenue Service, upon receipt of a submission of a person (employee) regarding termination of legal employment relations with the employer who has not notified the State Revenue Service regarding the loss of status of employee of the relevant person in accordance with the procedures laid down in this Regulations, shall send a warning to the employer within five working days from the day of receipt of the submission, by determining to submit information to the State Revenue Service regarding employees, including regarding the loss of status of the relevant employee, within 15 days from the date of receipt of the warning. If the employer fails to submit to the State Revenue Service information regarding employees within the laid down time period, the State Revenue Service, having assessed the information provided by the employee and information at the disposal of the State Revenue Service, shall register the loss of status of employee for the person (employee) (information code - 29) on the date when a submission of the person regarding termination of legal employment relations with the employer is received at the State Revenue Service.

[19 February 2013; the Paragraph shall come into force on 1 March 2013, see Paragraph 2 of the amendments]

9. An employer - a micro-enterprise taxpayer - shall register an employee of the micro-enterprise - owner of the micro-enterprise in the State Revenue Service within three working days after notification of the decision of the State Revenue Service regarding registration in the status of a micro-enterprise taxpayer, by submitting information regarding employees (Annex 1).

10. If an employee or employee of a micro-enterprise has no personal identity number granted by the Population Register of the Republic of Latvia, the employer or micro-enterprise taxpayer, when submitting information regarding employer or employer of a micro-enterprise to the State Revenue Service, shall indicate his or her date of birth (day, month, year). The State Revenue Service shall grant a unique registration number to such employee or employee of a micro-enterprise, which shall be notified to an employer or micro-enterprise taxpayer for further use for the submission of information laid down in the laws and regulations regarding the relevant employee or employee of a micro-enterprise.

11. An employer shall clarify the reason for the loss of the status of employee only in accordance with a judgement of a court or a decision taken by the relevant State administrative institution or by his or her own initiative.

12. A self-employed person shall register with the State Revenue Service, presenting a personal identification document by the 10th of the month following the month when the monthly income has reached one-twelfth of the minimum amount of the object of mandatory payments for the self-employed specified by the Cabinet (for the self-employed person paying fixed personal income tax - income has reached one-twelfth of the minimum amount of the object of mandatory payments for the self-employed specified by the Cabinet which is multiplied by a coefficient of 3.3). A self-employed person (except an individual merchant and owner of a farm (fishing undertaking) who, not being in legal employment relations with an administrative authority of his or her farm (fishing undertaking), performs the management function of such a farm (fishing undertaking) if, in conformity with the laws and regulations determining the status of farms and fishing undertakings, a manager (director) has not been appointed (elected)) shall submit a copy of the relevant document (presenting the original) upon registration:

12.1. a person receiving royalties (reimbursement of copyright and neighbouring rights), - a document which certifies receipt of royalties;

12.2. a sworn notary - an order of the Minister for Justice regarding the appointment of the sworn notary;

12.3. a sworn advocate - a certificate issued by the Latvian Sworn Advocates Council;

12.4. a sworn auditor - a sworn auditor's certificate issued by the Latvian Association of Sworn Auditors;

12.5. a doctor in practice - a doctor's certificate and registration certificate for a doctor's practice issued by the Latvian Medical Association;

12.6. other natural person registered as a taxpayer for income acquired from economic activity, - a document certifying the right of ownership or possession and other documents certifying that a person is a taxpayer for income acquired from economic activity;

12.7. a person whose permanent place of residence is in the Republic of Latvia and whose work is remunerated from foreign technical assistance resources and loans from international financial institutions granted to the Republic of Latvia, - an agreement and document, where there is an indication regarding sources of payment of remuneration if such is not indicated in the agreement;

12.8. a pharmacist in practice, a veterinary practitioner and an optometrist in practice - a document approving the entitlement to commence the relevant practice;

12.9. a sworn bailiff - a document certifying his or her appointment.

13. Self-employed persons, who are performing economic activity and paying patent fee for it, shall register with the State Revenue Service in conformity with the laws and regulations regarding procedures for the application of patent fee for economic activity of a natural person.

14. A domestic employee with an employer - alien shall be registered with the State Revenue Service within 10 days from the day he or she has entered into an agreement regarding the performance of work in return for payment (irrespective of whether the agreement has been entered into in accordance with laws and regulations of Latvia or another state), presenting a personal identification document and submitting a copy of the agreement (presenting the original).

15. A foreign employee with an employer - alien shall be registered with the State Revenue Service within 10 days from the 184th day after his or her arrival in the Republic of Latvia, presenting a personal identification document or other travel document recognised in the Republic of Latvia, as well as documents where the following information shall be indicated:

15.1. the name and legal address of the employer of the assigning state;

15.2. the period of time for which the person has been sent to perform particular work in Latvia (the commencement and final date, month and year of the relevant period of time); and

15.3. subordination to the state social insurance laws and regulations of the relevant state.

16. The State Revenue Service, in registering an employer, a self-employed person, a domestic employee with an employer - alien and a foreign employee with an employer - alien shall submit a report (Annex 2) the second copy of which shall remain with the State Revenue Service.

17. The State Revenue Service shall register the information provided by an employer regarding employees taking into account the information provided by the State institutions which grant, calculate and disburse service pensions. The referred to State institutions shall send by electronic means the information regarding the persons to whom the service pension has been granted, terminated or renewed disbursement thereof to the State Revenue Service until the fifteenth of the month following the accounting month. The information shall include the person's name, surname, personal identity number and the date of granting of the pension, termination or renewal of disbursement thereof.

18. The State Revenue Service shall delete a self-employed person from the register of taxpayers as a person making mandatory payments on the basis of a submission of the self-employed person regarding deletion from the register of taxpayers if, for two taxation periods of income tax before the submission of the relevant submission, the self-employed person has not obtained income in any of the months which has reached one-twelfth of the minimum amount of the object of mandatory payments for the self-employed specified by the Cabinet (for the self-employed person who pays fixed personal income tax - has not obtained income, which has reached one-twelfth of the minimum amount of the object of mandatory payments for the self-employed specified by the Cabinet which is multiplied by a coefficient of 3.3) . The referred to procedures do not apply if the self-employed person is deleted from the register of taxpayers due to termination of economic activity.

19. The State Revenue Service shall delete an employer of another member state from the register of taxpayers as a person making mandatory payments on the basis of a submission regarding deletion from the register of taxpayers submitted by the relevant employer or a person specified in Section 21 of Regulation No. 987/2009.

20. The State Revenue Service shall delete an employer - a natural person, a domestic employee with an employer - alien or foreign employee with an employer - alien from the register of taxpayers as a person making mandatory payments on the basis of the submission of the relevant person regarding deletion from the register of taxpayers.

III. Submission of an Employer's Report

21. By the date determined for making monthly mandatory payments (Annex 2), the employer (administrator of insolvency proceedings) shall submit to the State Revenue Service an employer's report (Annex 3).

[27 September 2011; amendments to this Paragraph shall come into force on 1 January 2012, see Paragraph 2 of the amendments]

22. The calculated remuneration for leave and the mandatory payments calculated thereof for the employee shall be divided by those accounting months (the month for which the time period for mandatory payments has arrived and the month for which a personal income tax has been deducted) for which the remuneration for leave has been calculated.

23. If the insurance status of an employee has changed, the relevant rate of mandatory payments shall be applied beginning from the following month after the change in the insurance status.

24. For an employee who in the accounting month reaches 15 years of age, in the employer's report for employees who are to be insured in conformity with all types of State social insurance, the mandatory contribution object and mandatory contribution share calculated for the days of those accounting months when such person has reached the age of 15 years shall be indicated.

25. The employer's report shall be submitted separately in accordance with the status of employee:

25.1. for employees who are insurable in conformity with all types of social insurance;

25.2. for employees who are subject to State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employees who are recipients of service pension or disabled persons - recipients of State special pension);

25.3. for employees who are subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employees who have reached the age giving the right to receive the State old-age pension and employees to whom a State old-age pension (including early) has been granted and employees to whom a State old-age pension on preferential terms has been granted);

25.4. for employees who in accordance with the judgement of a court or a decision taken by the relevant State administrative institution are renewed at work and for whom remuneration has been disbursed for forced absence from work or for whom in accordance with the judgement of a court or a decision taken by the relevant State administrative institution work income not paid in a timely manner has been disbursed and for whom mandatory contributions have been made. The employer shall submit a report regarding those months for which work income not paid in a timely manner is paid and mandatory contributions are made;

25.5. for persons who do not need to be mandatorily socially insured;

25.6. for employees who are employed during serving the sentence of deprivation of liberty and are subject to State pension insurance, disability insurance and unemployment insurance;

25.7. for employees who are employed during serving the sentence of deprivation of liberty and are subject to State pension insurance (employees who have reached the age giving the right to receive the State old-age pension or employees to whom a State old-age pension (including early) has been granted and employees to whom a State old-age pension on preferential terms has been granted);

25.8. for employees with which employment relations are terminated and to whom share purchase rights have been granted initially.

[27 December 2011; 19 February 2013]

26. An employer's report (Annex 3) shall be filled out regarding all employees, indicating the following information for each employee:

26.1. personal identity number or registration number (Box 2) and given name, surname (Box 3);

26.2. work income (Box 4);

26.3. the calculated mandatory contributions (Box 5) which are obtained by summing up the employee's mandatory contributions (obtained by multiplying the mandatory contribution object by the rate of employee's mandatory contributions) and employer's mandatory contributions (obtained by multiplying the mandatory contribution object by the rate of employer's mandatory contributions); and

26.4. the personal income tax deducted in the accounting month (Box 8) from the work income paid for the employee in the accounting month (as well as from the deposited work income) (Box 8 has no arithmetic correlation with Box 4 and Box 5).

27. In respect of persons who do not need to be mandatorily socially insured, the employer's report shall indicate the personal identity number or registration number, given name, surname, and the withheld personal income tax. A dash shall be entered in Boxes 4, 5, 6 and 7.

28. The following types of employees shall also be included in the employer's report:

28.1. for whom the mandatory contributions and personal income tax have not been made in the cases specified in the laws and regulations governing the social sector. Zero shall be entered in Boxes 4, 5 and 8 of the employer's report;

28.2. those for whom the work income has reached the maximum amount of the object of mandatory contributions laid down by the Cabinet. In the employer's report all work income shall be indicated in Box 4, a zero (if the maximum amount of the object of mandatory contributions has already been reached in the previous accounting month) or the calculated mandatory contributions shall be entered in Box 5 (from the work income which does not exceed the maximum amount of the object of mandatory contributions), but in Box 8 - the deducted personal income tax;

28.3. for whom the payment of work income has been delayed. The calculated labour income shall be indicated in Box 4, the calculated mandatory contributions - in Box 5, but zero shall be entered in Box 8 of the employer's report.

28.4. who has not reached the age of 15 years. The referred-to persons shall be included in the employer's report by applying the provisions of Sub-paragraphs 25.1 and 25.4 of this Regulation. Zero shall be entered in Boxes 4, 5, 6 and 7 of the employer's report, in Box 8 - deducted personal income tax.

[Sub-paragraph 28.2 shall come into force from 1 January 2014, see Paragraph 44]

29. The employer (administrator of insolvency proceedings) shall adjust the work income and mandatory contributions of an employee in the reporting month:

29.1. for the previous month before reporting month (also for those persons who are not in the status of employee in the reporting month but were in the status of employee in the previous month before the reporting month). The employer's report shall include work income (Box 6) and the increase or decrease of mandatory contributions (Box 7);

29.2. [1 March 2013];

29.3. regarding the month for which the remuneration has been paid in accordance with the conditions of a work-performance agreement, sharecropping contract or contract of transport except in the case referred to in Sub-paragraph 29.1 of this Regulation. The remuneration (Box 4), mandatory payments (Box 5) and the date of performance of mandatory contributions (Box 10) calculated for fulfilment of the work-performance contract, sharecropping contract or contract of transport shall be indicated in the employer's report.

[27 September 2011]

30. Work income and mandatory payments of the employee regarding previous reporting months shall be adjusted in accordance with Paragraph 20.1 of the Law On State Social Insurance in the following cases:

30.1. the State Revenue Service - in accordance with a statement regarding the work income and mandatory contributions calculated during the check (audit) of the State Revenue Service if after the check (audit) the work income and mandatory contributions are to be increased or decreased for an employee;

30.2. an employer (administrator of insolvency proceedings) - if in accordance with the judgement of the court, the court decision regarding approval of amicable settlement or administrative decision taken by the relevant State administrative institution a compensation for forced absence from work or work income not paid in a timely manner has been disbursed to a person. Income and mandatory contributions shall be adjusted by submitting information regarding employees and employer's reports regarding those reporting months regarding which mandatory contributions have been or might be performed. Boxes 1, 2, 3, 4 and 5 of Annex 3 shall be filled out;

30.3. employer (administrator of insolvency proceedings) - in accordance with the order of the State Labour Inspectorate on infringements in the calculation and disbursement of work income detected during inspection, if after check (audit) work income and mandatory contributions are to be increase of decreased for an employee. Income and mandatory contributions shall be adjusted by submitting employer's reports regarding those reporting months regarding which mandatory contributions have been or might be performed. Boxes 1, 2, 3, 4 and 5 of Annex 3 shall be filled out. If work income and mandatory contributions are to be adjusted for persons who has not been registered in accordance with the procedures laid down in this Regulations within a time period indicated in the order of the State Labour Inspectorate, an employer (administrator of insolvency procedures) shall provide information thereon in accordance with Annex 1 of this Regulation;

30.4. administrator of insolvency proceedings - in accordance with the information provided in the accounting of the employer, if the employer's report regarding object of mandatory contributions and mandatory contributions from the income of employees has not been submitted or adjusted by the employer in accordance with the procedures and within the time periods laid down in this Regulation;

30.5. employer - regarding a person, for whom in accordance with the Law on Compensation of Losses Caused by State Administrative Institutions mandatory contributions are disbursed by the Ministry of Finance in accordance with the procedures laid down in Chapter IV1 of this Regulation. Sections I and II of Annex 5 shall be filled out;

30.6. former employer - for an employee with which employment relations are terminated and to whom share purchase rights have been granted initially. Income and mandatory contributions shall be adjusted, by submitting an employer's report regarding a reporting month in which relationships of the employee and employer have been terminated. Boxes 6, 7 and 10 of Annex 3 shall be filled out.

[19 February 2013; the new wording of the Paragraph shall come into force on 1 March 2013, see Paragraph 2 of the amendments]

30.1 Employer shall adjust (increase) work income and mandatory contributions of the employee for the previous months before the month referred to in Sub-paragraph 29.1 of this Regulation in accordance with Section 20.1, Paragraph two of the Law On State Social Insurance. Boxes 4 and 5 of Annex 3 shall be filled out.

[19 February 2013; the new wording of the Paragraph shall come into force on 1 March 2013, see Paragraph 2 of the amendments]

31. If the employer's report is submitted regarding employees for whom remuneration has been disbursed for forced absence from work or for whom work income not paid in a timely manner has been disbursed and for whom mandatory contributions have been made, the insurance status of the employer shall also be indicated. In such cases the employer (administrator of insolvency proceedings) shall also submit information regarding employees.

[27 September 2011; the new wording of the Paragraph shall come into force on 1 January 2012, see Paragraph 2 of the amendments]

32. The State fee for business risk shall be indicated in the employer's report by those employers for whom in accordance with the Insolvency Law insolvency process of legal person may be pronounced or in accordance with the Credit Institution Law insolvency of a credit institution may be pronounced, if an employer is a credit institution, regarding employees with whom legal relationships of employment have been established by the relevant employers in accordance with the Labour Law.

33. Number of hours worked by an employee per month shall be indicated in Box 11 of the employer's report (Annex 3). Information regarding hours worked by the employee shall not be indicated regarding persons who are employed by the employer only on the basis of the work-performance contract.

[19 February 2013]

IV. Submission of the Report of a Self-employed, Domestic Employee with an Employer - Alien or a Foreign Employee with an Employer - Alien

34. A self-employed person, a domestic employee with an employer - alien or a foreign employee with an employer - alien shall submit a report on mandatory payments of State social insurance of the self-employed person or a domestic employee with an employer - alien or a foreign employee with an employer - alien for a reporting quarter to State Revenue Service by the fifteenth of the month following the reporting quarter (Annex 4).

35. The requirements of this Regulation regarding submission of a report shall not apply to self-employed persons who are performing economic activity and pay patent fee for it.

36. A self-employed person shall make mandatory contributions for that reporting quarter (the quarter for which the time period for making mandatory contributions by the self-employed person has arrived), in which the income for at least one month has reached one-twelfth of the minimum amount of the object of mandatory contributions of a self-employed person laid down by the Cabinet (for the self-employed person who pays fixed personal income tax - income has reached one-twelfth of the minimum amount of the object of mandatory contributions for the self-employed specified by the Cabinet which is multiplied by a coefficient of 3.3), as well as shall submit a report on the mandatory contributions of State social insurance for the self-employed or a domestic employee with an employer - alien or a foreign employee with an employer - alien for a reporting quarter.

37. From the month when the income of a self-employed person has reached the minimum amount of the object of mandatory payments specified by the Cabinet (for the self-employed person who pays fixed personal income tax - income has reached one-twelfth of the minimum amount of the object of mandatory payments for the self-employed laid down by the Cabinet which is multiplied by a coefficient 3.3), mandatory contributions shall be made until the end of the calendar year or until the loss of the status of the self-employed person.

38. A self-employed person, a domestic employee with an employer - alien or a foreign employee with an employer - alien shall submit a report on mandatory contributions of State social insurance of a self-employed person or a domestic employee with an employer - alien or a foreign employee with an employer - alien only for that reporting quarter for which mandatory contributions are made (also if the mandatory payments are made for one or two months of the reporting quarter).

39. A self-employed person shall deduct a proportionate part from the calculated amount of the object of mandatory contributions for calendar days of temporary disability, prenatal and maternity leave, for which sick-leave certificate B is issued, as well as for the days on which he or she is not to be regarded as mandatory socially insurable person in conformity with the Law On State Social Insurance.

40. If the insurance status of a self-employed person and a domestic employee with an employer - alien has changed, the relevant rate of mandatory contributions shall be applied beginning from the following month after the change in the insurance status.

41. If the insurance status of a self-employed person and a domestic employee with an employer - alien changes within a reporting quarter, the self-employed person and the domestic employee with an employer - alien shall indicate both insurance statuses in the report on the mandatory contributions of State social insurance of a self-employed person or a domestic employee with an employer - alien or a foreign employee with an employer - alien for the reporting quarter.

IV1. Procedures for the Performance of Mandatory Contributions and Submission of Report, if Mandatory Contributions are Disbursed by the Ministry of Finance in Accordance with the Law on Compensation of Losses Caused by the State Administrative Institutions

[27 September 2011]

41.1 Employer, to whom it has been assigned to compensate the mandatory contributions from non-received work income to an employee in accordance with the Law on Compensation of Losses Caused by the State Administrative Institutions:

41.1 1. shall calculate mandatory contributions by applying the rate of mandatory contributions laid down in the Law On State Social Insurance;

41.1 2. shall fill out section I "Information regarding a persona and social insurance periods regarding which income from work is compensated" and section II "Information regarding income from work compensated to a person and calculated mandatory State social insurance contributions and personal income tax" of Annex 5 to this Regulation;

41.1 3. shall submit the information referred to in Sub-paragraph 41.1 of this Regulation to the Ministry of Finance within 10 working days following the calculation of mandatory contributions.

41.2 The Ministry of Finance shall:

41.2 1. Pay mandatory contributions in the relevant State budget revenue account at the same time with the disbursement of compensation for losses to an employee following the receipt of the information referred to in Sub-paragraph 41.13 of this Regulation;

41.2 2. fill out section III "Information regarding payments of mandatory State social insurance contributions" of Annex 5 to this Regulation;

41.2 3. submit the information referred to in Sub-paragraphs 41.1 2 and 41.2 2 of this Regulation (Annex 5) to the State Social Insurance Agency until the last working day of that month which follows the month in which the contribution referred to in Sub-paragraph 41.2 1 of this Regulation is made.

41.3 The State Social Insurance Agency shall verify and register the information submitted by the Ministry of Finance and, if the mistake is detected, a statement shall be drawn up and sent to the Ministry of Finance. The Ministry of Finance shall send the relevant statement to the employer who has submitted the information referred to in Sub-paragraph 41.1 2 of this Regulation (sections I and II of Annex 5). The employer shall submit adjusted information to the Ministry of Finance within 15 working days following the receipt of the relevant statement. The Ministry of Finance shall submit them to the State Social Insurance Agency.

V. Closing Provisions

42. Cabinet Regulation No. 942 of 20 November 2008, Regulations Regarding Registration of Persons Making Mandatory Payments of State Social Insurance and Reports Regarding Mandatory Payments of State Social Insurance and Personal Income Tax is repealed (Latvijas Vēstnesis, 2008, No. 185; 2009, No. 59; 2010, No. 21).

43. Employers, who continue to employ the convicted persons after 31 August 2010 during serving the sentence of deprivation of liberty, shall submit information to the State Revenue Service regarding the change of the status of the referred to persons from "employee" to "employee who is employed during serving the sentence of deprivation of liberty" by 15 September 2010, indicating the referred to persons as persons who have lost the status of employee from 31 August 2010 in conformity with Paragraph 13 of Annex 1 to this Regulations and as persons who have acquired the status of employee from 1 September 2010 in conformity with Paragraph 4 or 5 of Annex 1 to this Regulation.

43.1 Employer, who has entered in into the work-performance contract with a natural person, who has not registered with the State Revenue Services as a performer of economic activity, and performance of the contract continues on the day of coming into force of Paragraph 8.3 of this Regulation, shall submit information (Annex 1) to the State Revenue Service regarding a natural person with which the work-performance contract has been entered into within 30 days following the date of coming into force of Paragraph 8.3 of this Regulation.

[9 October 2012]

43.2 Employer (including a micro-enterprise taxpayer), who has registered an employee with the State Revenue Service by 30 June 2013, if the employee has not lost the status of employee laid down in the Law On State Social Insurance until 1 July 2013, shall indicate the information regarding occupational (trade, position, speciality) code in conformity with the Classification of Occupations in the employer's report. An employer, when filling out information regarding employees (Annex 1), shall indicate the code PM in Box 5 - change of the employee's occupation (trade, profession, speciality), providing 1 July 2013 as the day of change of information in Box 4, and in Box 7 - occupational (trade, profession, speciality) code. Information regarding hours worked by an employee and occupation (trade, profession, speciality) code in conformity with Classification of Occupations shall not be indicated regarding the persons who are employed by the employer only on the basis of a work-performance contract.

[19 February 2013]

44. Sub-paragraph 28.2 of this Regulation shall come into force from 1 January 2014.

45. This Regulation shall be applicable from 1 September 2010.

Prime Minister V. Dombrovskis

Minister for Welfare U. Augulis

 

Annex 1
Cabinet Regulation No. 827
7 September 2010

[29 March 2011; 27 September 2011; 27 December 2011; 9 October 2012; 19 February 2013; New wording of Table 1 and Paragraph 33 of Table "Information code and decryption thereof"]

Information Regarding Employees

Taxpayer code           

(name of employer, micro-enterprise taxpayer or given name and surname)


No.

Personal identity number (if there is no personal identity number, registration number and date of birth of the person)

Given name, surname

Date, month, year (dd.mm.yyyy)

Information code

Country code2

Occupational (trade, profession, speciality) code in conformity with the Classification of Occupations

1

2

3

4

5

6

7

Information code and decryption thereof

No.

Information code

Decryption

1

2

3

1.

11

Acquiring of such status of employee which shall be insured in conformity with all types of social insurance.

2.

12

Acquiring of such status of employee which shall be subject to State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents and occupational diseases (employees who are recipients of service pension or disabled persons - recipient of a State special pension)

3.

13

Acquiring of such status of employee which shall be subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)

4.

14

Acquiring of such status of employee who is employed during serving the sentence of deprivation of liberty and is subject to State pension insurance, disability insurance and unemployment insurance.

5.

15

Acquiring of such status of employee who is employed during serving the sentence of deprivation of liberty and is subject to State pension insurance (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)

6.

16

Acquiring of such status of employee of a micro-enterprise which shall be insured in conformity with all types of social insurance.

7.

17

Acquiring of such status of employee which shall be subject to State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employees who are recipients of service pension or disabled persons - recipient of a State special pension)

8.

18

Acquiring of such status of employee of a micro-enterprise which shall be subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)

9.

21

Loss of the status of employee or employee of a micro-enterprise, based on the notice of termination of the employee

10.

22

Loss of the status of employee or employee of a micro-enterprise in connection with an infringement by an employee in cases laid down in the laws and regulations in which leave from work of persons is determined

11.

23

Loss of the status of employee or employee of a micro-enterprise in connection with a liquidation of the employer or micro-enterprise taxpayer

12.

24

Loss of the status of employee or employee of a micro-enterprise in connection with a incapacity to perform the agreed work due to the state of health

13.

25

Loss of the status of employee or employee of a micro-enterprise in other cases

14.

31

Change of the insurance status of the employee - employee who shall be insured in conformity with all types of social insurance (for an employee for whom payment of the service pension or a State special pension has been interrupted) 1

15.

32

Change of the insurance status of the employee - an employee who shall be subject to State pension insurance, disability insurance, maternity, sickness, parental insurance and social insurance in respect of accidents at work and occupational diseases (for an employee for whom a service pension or a State special pension has been granted) 1

16.

33

Change of the insurance status of the employee - an employee who shall be subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)1

17.

34

Change of the status of employee who is employed during serving the sentence of deprivation of liberty - an employee who is subject to State pension insurance (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)1

18.

35

Change of the insurance status of the employee of a micro-enterprise - employee of a micro-enterprise who shall be insured in conformity with all types of social insurance (for an employee of a micro-enterprise for whom payment of the service pension or a State special pension has been interrupted)1

19.

36

Change of the insurance status of the employee of a micro-enterprise - an employee of a micro-enterprise who shall be subject to State pension insurance, disability insurance, maternity, sickness, parental insurance and social insurance in respect of accidents at work and occupational diseases (for an employee of a micro-enterprise for whom a service pension or a State special pension has been granted)1

20.

37

Change of the insurance status of the employee of a micro-enterprise - an employee of a micro-enterprise who shall be subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employee of a micro-enterprise who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee of a micro-enterprise to whom a State old-age pension on preferential terms has been granted)1

21.

40

Date by which a child care leave or leave without retention of work salary, that is granted to an employee to whom a child to be cared is given under the care and supervision in accordance with a decision of the Orphan's court before approval of the adoption, is granted to an employee or employee of a micro-enterprise

22.

41

Date on which an employee or employee of a micro-enterprise has started to work after a child care leave or leave without retention of work salary, that is granted to an employee to whom a child to be cared is given under the care and supervision in accordance with a decision of the Orphan's court before approval of the adoption

23.

50

Date by which a leave without retention of work salary is granted to an employee or employee of a micro-enterprise

24.

51

Date on which an employee or employee of a micro-enterprise has started to work after a leave without retention of work salary

25.

61

Acquiring of such status of employee which is employed in works of seasonal nature and who is insured in conformity with all types of State social insurance

26.

62

Acquiring of such status of employee which is employed in works of seasonal nature and which shall be subject to State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents and occupational diseases (employees who are recipients of service pension or disabled persons - recipient of a State special pension)

27.

63

Acquiring of such status of employee which is employed in works of seasonal nature and which shall be subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents and occupational diseases (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)

28.

71

Acquiring of such status of employer which commences work in foreign countries

29.

72

Acquiring of such status of employer which ends work in foreign countries

30.

81

A natural person with which a work-performance contract has been entered into

31.

82

A natural person with which a work-performance contract has been terminated into

32.

29

Loss of the status of employee, based on the submission of the employee to the State Revenue Service

33.

PM

Change of the occupation (trade, position, speciality) of the employee

Position  
Given name, surname  
Signature*  
Date*  
Phone number  

Notes.
1. 1 In case of a change in the insurance status the relevant rate of mandatory State social insurance contributions shall be applied starting from the following month.
2. * The requisites "Signature" and "Date" of the document shall not be completed if the electronic document has been drafted in conformity with the laws and regulations regarding drawing up of electronic documents.
3. Information regarding employees to whom prenatal and maternity leave, leave for a child's father or adopter or leave to other person, who actually takes care for a child, is granted or ended shall not be indicated in Annex.
4. When submitting information regarding employees who have not reached the age of 15 years, the status of employees who are to be insured in conformity with all types of State social insurance shall be applied.
5. 2 Shall be completed only by an employer - a resident of Latvia - in respect of persons who commence or end paid employment in foreign countries in conformity with Paragraph 8.2 of this Regulation.

Minister for Welfare U. Augulis

 

Annex 2
Cabinet Regulation No. 827
7 September 2010

Report of the State Revenue Service

(name of a taxpayer or a taxpayer code or
(given name, surname and personal identity number (for a natural person))

(address)


Mandatory State social insurance contributions regarding the reporting month or quarter shall be made to

(name of a credit institution)

 

(code number)

(account number)

 
until the __________________ date following a reporting month or quarter.

The employee of the State Revenue Service
 

(given name, surname)

will reply to your questions regarding mandatory State social insurance contributions from _________ until _________.

Phone number __________________

Official of the State Revenue Service
 

(given name, surname and signature*)

Date* __________________

Note. * The requisites "Signature" and "Date" of the document shall not be completed if the electronic document has been drafted in conformity with the laws and regulations regarding drawing up of electronic documents.

Minister for Welfare U. Augulis

 

Annex 3
Cabinet Regulation No. 827
7 September 2010

[27 December 2011; 19 February 2013;
the amendments to this Annex shall come into force on 1 March 2013,
see Paragraph 2 of the amendments]

Taxpayer code           

 

(name of employer or given name and surname)

 

Report on Mandatory State Social Insurance Contributions from the Work Income of Employees, Personal Income Tax and State Fee of the Business Risk for the Accounting Month
____ __________________ 20____
(month)

Date of disbursement of work income  

employees who are insurable in conformity with all types of social insurance

employees who are subject to State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employees who are recipients of service pension or disabled persons - recipients of State special pensions)

employees who are subject to State pension insurance, maternity and sickness insurance, parental insurance and social insurance in respect of accidents at work and occupational diseases (employee who has reached the age giving the right to receive the State old-age pension and employee to whom a State old-age pension (including early) has been granted and employee to whom a State old-age pension on preferential terms has been granted)

employees who in accordance with the judgement of a court or a decision taken by the relevant State administrative institution have recommenced work and for whom remuneration has been disbursed for forced absence from work or for whom in accordance with the judgement of a court a decision taken by the relevant State administrative institution work income not paid in a timely manner has been disbursed

for persons who are not to be mandatory socially insured

employees who are employed during serving the sentence of deprivation of liberty and are subject to State pension insurance, disability insurance and unemployment insurance

employees who are employed during serving the sentence of deprivation of liberty and are subject to State pension insurance (employees who have reached the age giving the right to receive the State old-age pension or employees to whom a State old-age pension (including early) has been granted and employees to whom a State old-age pension on preferential terms has been granted)

employees in the calculation and disbursement of work income of which the State Labour Inspectorate has detected infringements during an inspection

employees the work income of which is adjusted by an administrator of insolvency proceedings

employees with which employment relations are terminated and to whom share purchase rights have been granted initially

No.

Personal identity number or registration number

Given name, surname

Work income

Calculated mandatory State social insurance contributions

Adjusted work income (increase (+) or decrease (-))

Adjusted calculated mandatory State social insurance contributions (increase (+) or decrease (-))

Deducted personal income tax (in lats)

State fee of business risk (in lats)

Date of making mandatory contributions1

Hours worked per month

1

2

3

4

5

6

7

8

9

10

11

     

In total

In total

In total

In total

In total

In total

   

Position  
Given name, surname  
Signature*    
Date*  
Phone number  

Notes.
1. If adjustments of the State fee of business risk or hours worked per month shall be made regarding previous reporting periods, the employer shall submit adjusted employer's reports for such reporting month where there was a mistake.
2. 1 In accordance with Sub-paragraph 29.3 of Cabinet Regulation No. 827 of 7 September 2010, Regulations Regarding Registration of Persons Making Mandatory State Social Insurance Contributions and Reports Regarding Mandatory State Social Insurance Contributions and Personal Income Tax.
3. * The details of the document "Signature" and "Date" shall not be completed if the electronic document has been drafted up in conformity with the laws and regulations regarding drawing up of electronic documents.

Minister for Welfare U. Augulis

 

Annex 4
Cabinet Regulation No. 827
7 September 2010

[27 December 2011]

Personal identity number       -     

(given name and surname)

Report on mandatory payments of State social insurance of the self-employed person or a domestic employee with an employer - alien or a foreign employee with an employer - alien for _________ quarter of _________ (year)

self-employed person who is subject to State pension insurance, disability insurance, maternity and sickness insurance and parental insurance (self-employed in the general case or self-employed - disabled person)

self-employed person who is subject to State pension insurance, maternity and sickness insurance and parental insurance (self-employed who has reached the age giving the right to receive the State old-age pension or to whom an old-age pension has been granted (including early), or to whom the State old-age pension on preferential terms has been granted)

self-employed person - manager of real estate who is subject to State pension insurance and disability insurance

a domestic employee with an employer - alien, who is subject to State pension insurance, unemployment insurance, disability insurance, insurance in respect of accidents and occupational diseases, maternity and sickness insurance and parental (a domestic employee with an employer - alien, in the general case)

a domestic employee with an employer - alien, who is subject to State pension insurance, disability insurance, insurance in respect of accidents and occupational diseases, maternity and sickness insurance and parental insurance (a domestic employee with an employer - alien, who is a recipient of service pension or disabled person - recipient of a State special pension)

a domestic employee with an employer - alien, who is subject to State pension insurance, insurance in respect of accidents at work and occupational diseases, maternity and sickness insurance and parental insurance (a domestic employee with an employer - alien, who has reached the age giving the right to receive the State old-age pension or to whom an old-age pension (including early), or to whom the State old-age pension on preferential terms has been granted)

a foreign employee with an employer - alien, subject to State pension insurance, disability insurance, maternity and sickness insurance and parental insurance.

Indicators

Month of the quarter

In total

     
Object of mandatory State social insurance contributions        
Calculated mandatory State social insurance contributions        

(given name, surname and signature*)

Date* ___________________________

Note. * The requisites "Signature" and "Date" of the document shall not be completed if the electronic document has been drafted in conformity with the laws and regulations regarding drawing up of electronic documents.

Minister for Welfare U. Augulis

 

Annex 5
Cabinet Regulation No. 827
7 September 2010

[27 September 2011]

Report regarding mandatory State social insurance contributions made for an employee for whom damage has been caused by unlawful administrative act or unlawful actual action of a State administration institution

I. Information regarding a persona and social insurance periods regarding which income from work is compensated

Given name, surname

Personal identity number -

State administration institution by unlawful administrative act or unlawful actual action of which damage is caused

Period regarding which income from work is compensated

taxpayer code

name

from (dd.mm.yyyy)

to (dd.mm.yyyy)

II. Information regarding income from work compensated to a person and calculated mandatory State social insurance contributions and personal income tax

No.

Year and month regarding which mandatory State social insurance contributions are made

Compensated income from work (in lats)

Rate of mandatory State social insurance contributions

Calculated mandatory State social insurance contributions (in lats)

Calculated personal income tax (in lats)

year

month

TOTAL

 

x

   

Information was prepared by  
 

(given name, surname)

 

Position  
Signature*  
Date*  
Phone number  

III. Information regarding payments of mandatory State social insurance contributions

 

Amount (in lati)

Date when payment is made

Payment document number

Mandatory State social insurance contributions      

Information was prepared by  
 

(given name, surname)

 

Position  
Signature*  
Date*  
Phone number  

Note. * The details of the document "Signature" and "Date" shall not be completed if the electronic document has been drafted in conformity with the laws and regulations regarding the drawing up of electronic documents.

 


Translation © 2014 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 827Adoption: 07.09.2010.Entry into force: 15.09.2010.Applicability: 01.09.2010.Publication: Latvijas Vēstnesis, 145, 14.09.2010.
Language:
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