The translation of this document is outdated.
Translation validity: 18.04.2022.–08.12.2022.
Amendments not included:
01.12.2022.,
05.04.2023.
Text consolidated by Valsts valodas centrs (State
Language Centre) with amending laws of:
10 June 1998 [shall come
into force on 14 July 1998];
25 November 1999 [shall come into force on 1 January
2001];
13 March 2001 (Constitutional Court judgment) [shall come
into force on 13 March 2001];
20 June 2001 [shall come into force on 20 July
2001];
27 July 2001 [shall come into force on 17 August
2001];
6 June 2002 [shall come into force on 5 July 2002];
3 April 2003 [shall come into force on 1 May 2003];
22 January 2004 [shall come into force on 25 February
2004];
17 March 2005 [shall come into force on 1 April
2005];
27 October 2005 [shall come into force on 25 November
2005];
15 June 2006[shall come into force on 1 October
2006];
19 December 2006 [shall come into force on 1 January
2007];
26 April 2007 [shall come into force on 30 May
2007];
8 November 2007 [shall come into force on 1 January
2008];
19 June 2008 [shall come into force on 23 July
2008];
11 December 2008 [shall come into force on 1 January
2009];
16 June 2009 [shall come into force on 1 July
2009];
1 December 2009 [shall come into force on 1 January
2010];
3 December 2009 [shall come into force on 1 January
2010];
27 May 2010 [shall come into force on 1 September
2010];
9 August 2010 [shall come into force on 1 September
2010];
20 December 2010 [shall come into force on 1 January
2011];
8 July 2011 [shall come into force on 1 October
2011];
15 December 2011 [shall come into force on 1 January
2012];
20 December 2012 [shall come into force on 10 January
2013];
6 November 2013 [shall come into force on 1 January
2014];
13 March 2014 [shall come into force on 1 June
2014];
17 December 2014 [shall come into force on 1 January
2015];
12 March 2015 [shall come into force on 8 April
2015];
30 November 2015 [shall come into force on 1 January
2016];
22 September 2016 [shall come into force on 25 October
2016];
23 November 2016 [shall come into force on 1 January
2017];
20 December 2016 [shall come into force on 1 January
2017];
27 July 2017 [shall come into force on 1 January
2018];
22 November 2017 [shall come into force on 1 January
2018];
25 October 2018 [shall come into force on 28 November
2018];
3 April 2019 [shall come into force on 13 April
2019];
13 November 2019 [shall come into force on 1 January
2020];
6 February 2020 [shall come into force on 6 March
2020];
10 July 2020 (Constitutional Court judgment) [shall come
into force on 14 July 2020];
27 November 2020 [shall come into force on 1 January
2021];
15 June 2021 [shall come into force on 12 July
2021];
16 November 2021 [shall come into force on 1 January
2022];
8 December 2021 [shall come into force on 1 January
2022];
31 March 2022 [shall come into force on 18 April
2022].
If a whole or part of a section has been amended, the
date of the amending law appears in square brackets at
the end of the section. If a whole section, paragraph or
clause has been deleted, the date of the deletion appears
in square brackets beside the deleted section, paragraph
or clause.
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The Saeima1 has adopted and
the President has proclaimed the following law:
On State Social Insurance
Chapter I
General Provisions
Section 1. Terms Used in this
Law
The following terms are used in this Law:
1) employer - a legal or natural person, a partnership
with legal capacity, a taxpayer of another European Union Member
State, Swiss Confederation or European Economic Area Member State
(hereinafter - the other Member State) or a branch of a merchant
(permanent representation) of another Member State, and also a
domestic taxpayer - a lessee of personnel leased by a foreign
taxpayer who employs an employee or pays for the work of an
employee;
2) employee:
a) a person who, under the guidance of an employer, performs
specific work for an agreed remuneration on the basis of an
employment contract;
b) [27 October 2005];
c) a member of the Saeima, a local government
councillor, a member of the Cabinet, a member of the board or
council of a commercial company, proctor, controller, a volunteer
probation officer of the State Probation Service, as well as
another person holding a position which gives the right to
remuneration if the remuneration has been actually
determined;
d) a person who has not registered as an economic activity
income taxpayer and who has entered into a work-performance
contract, a sharecropping contract, or a carriage contract
provided for in Part IV, Chapter 15 of the Civil Law or earns
income from intellectual property or payment from creation,
publication, performance, or other use of the works of authors
and performers of scientific, literary, or art works,
discoveries, inventions, and industrial samples that is disbursed
by the employer other than a collective management organisation
(hereinafter - the income from intellectual property). Heirs to
copyright and other successors in title of copyright shall not be
employees;
e) an official of an institution of the Ministry of the
Interior system and Prison Administration with a special service
rank, an official of a State security institution or a military
person of a unit subordinate to the Ministry of Defence;
f) a State civil servant;
g) an authorised representative of a foreign economic operator
who, not being in legal employment relationships with such
economic operator, is representing it in activities which are
related to the branches of the foreign economic operator;
h) a convicted person who is employed during serving the
custodial sentence;
i) [27 November 2020];
j) a person who is employed by a foreign taxpayer in the
Republic of Latvia which has a permanent representation in the
Republic of Latvia, as well as a person who is leased to a
domestic taxpayer by a foreign taxpayer - a lessee of
personnel;
k) a person who has entered into the work-performance
contract, sharecropping contract or carriage contract provided
for in Part Four, Chapter 15 of The Civil Law and in respect of
which at least one of the features determined in Section 8,
Paragraph 2.2 of the law On Personal Income Tax has
been found;
l) [8 December 2021];
m) a member of the board of a capital company if the turnover
of the capital company in the current month of the taxation year
exceeds the minimum monthly wage stipulated by the Cabinet and
multiplied by the coefficient 5, and in the relevant month the
capital company does not have any employees or the object of
mandatory contributions of all employees is less than the monthly
wage stipulated by the Cabinet;
n) a person who within the meaning of the law On Personal
Income Tax is employed in seasonal agricultural work and pays the
seasonal agricultural worker income tax;
o) a person who after termination of the legal employment
relationship has an agreement for the restriction of the
occupational activities of the employee (restriction on
competition);
p) a person who is driving a taxi or passenger car for the
commercial carriage of passengers, except for an individual
merchant;
r) a person to whom State aid for the payment of taxes is
applied in accordance with the Law on Aid for the Activities of
Start-up Companies;
s) a professional athlete;
t) an owner of a farm (fishing undertaking) who is in legal
employment relationship with his or her farm (fishing
undertaking);
3) self-employed person - a person who earns income (or
revenue) as:
a) [3 April 2019];
b) [25 November 1999];
c) a person whose permanent place of residence is in the
Republic of Latvia and who earns income from intellectual
property, except for an heir to copyright and another successor
in title of copyright, and who has registered as an economic
activity income taxpayer;
d) a sworn notary;
e) a sworn advocate;
f) a sworn auditor;
g) a doctor in practice, a pharmacist in practice, a
veterinary practitioner, an optometrist in practice;
h) another natural person whose permanent place of residence
is in the Republic of Latvia and who has registered as an
economic activity income tax payer;
i) an owner (owners) of a farm (fishing undertaking) who, not
being in legal employment relationship with an administrative
authority of his or her farm (fishing undertaking), performs the
management function of such a farm (fishing undertaking) if, in
accordance with the procedures laid down in law, a manager
(director) has not been appointed (elected) in such a farm
(fishing undertaking);
j) 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;
k) a sworn bailiff;
l) an individual economic operator, including an individual
economic operator who is driving a taxi or passenger car for the
commercial carriage of passengers;
m) a micro-enterprise taxpayer;
4) a domestic employee at a foreign employer:
a) a person who is employed by an employer - a foreign tax
payer in the territory of the Republic of Latvia if the permanent
place of residence of such person is in the Republic of
Latvia;
b) a person who is employed by an employer from another Member
State and to whom in accordance with Articles 11, 12, 13, 14, 15,
and 16 of 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), laws and regulations
of the Republic of Latvia are applicable;
5) foreign employee at a foreign employer - a person
who is employed by the employer - a foreign tax payer in the
territory of the Republic of Latvia 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 twelve-month period which begins or ends in a taxation
year;
6) [27 November 2020 / See Paragraph 77 of Transitional
Provisions]
[10 June 1998; 25 November 1999; 20 June 2001; 6 June 2002;
3 April 2003; 22 January 2004; 17 March 2005; 27 October 2005; 15
June 2006; 19 June 2008; 11 December 2008; 16 June 2009; 27 May
2010; 9 August 2010; 20 December 2010; 15 December 2011; 6
November 2013; 13 March 2014; 17 December 2014; 22 September
2016; 23 November 2016; 27 July 2017; 22 November 2017; 25
October 2018; 3 April 2019; 27 November 2020; 8 December
2021]
Section 2. Purpose of the Law
This Law prescribes the general principles of State social
insurance (hereinafter - the social insurance), as well as
governs its financial and organisational structure.
Section 3. Concept and General
Principles of the Social Insurance
(1) The social insurance is a set of measures organised by the
State to insure the risk of a person or dependants thereof to
loss of income for work in connection with sickness, disability,
maternity, paternity, unemployment, old-age, an accident at work
or the contraction of an occupational disease, nursing of a child
of the socially insured person, as well as additional
expenditures in connection with the death of the socially insured
person or dependants thereof. The social insurance is a part of
the State social security system.
(2) The guiding principles of the social insurance shall
provide for:
1) the solidarity between social insurance contribution payers
(hereinafter - the payers) and recipients of social insurance
services (hereinafter - the recipients of services);
2) the use of social insurance funds only for social insurance
services in accordance with the Law.
(3) Socially insured persons who are subject to health
insurance have the right to receive health care services covered
from the State budget funds.
[10 June 1998; 25 November 1999; 8 November 2007; 16 June
2009; 27 July 2017; 3 April 2019]
Section 4. Types of the Social
Insurance
Types of the social insurance are as follows:
1) the State pension insurance (hereinafter - the pension
insurance);
2) the social insurance in case of unemployment (hereinafter -
the unemployment insurance);
3) the social insurance against accidents at work and
occupational diseases (hereinafter - the occupational accident
insurance);
4) the disability insurance;
5) the maternity, paternity and sickness insurance;
6) the parents' insurance;
7) the health insurance.
[8 November 2007; 27 July 2017; 3 April 2019]
Chapter II
Persons to be Socially Insured
[10 June 1998]
Section 5. Persons to be Socially
Insured
(1) All employees who have attained 15 years of age and are
employed by an employer - a domestic taxpayer, a taxpayer of
another Member State, or a branch of an economic operator
(permanent representation) of another Member State, persons
taking care of a child who has not attained one and a half years
of age and receiving a childcare benefit or a parental benefit,
persons receiving an unemployment benefit, persons with
disabilities who are not registered as employees or have no
mandatory social insurance as self-employed persons, persons
receiving a care of disabled child benefit, persons receiving a
maternity, paternity or sickness benefit, persons receiving
remuneration for the care of an adopted child, persons receiving
remuneration for the fulfilment of a foster family's duties,
persons whose spouse (who has been conferred a diplomatic rank in
accordance with the Diplomatic and Consular Service Law) performs
diplomatic and consular service in a foreign country and who stay
in the respective foreign country as the spouse of the person
performing diplomatic and consular service, a spouse of a
representative of the Republic of Latvia in Eurojust (hereinafter
- the Eurojust representative) or a spouse of a liaison officer
who stays in the respective foreign country, persons who are
located in the respective foreign country in the status of a
spouse of a soldier fulfilling service duties, except for cases
where the soldier participates in an international operation,
military training, manoeuvres or is on a mission, persons who
perform paid temporary community work or participate in the
measure "Development of Skills Necessary for Work" organised by
the State Employment Agency, and self-employed persons - shall be
subject to mandatory social insurance.
(2) All domestic employees who have attained 15 years of age
and are employed by a foreign employer and foreign employees by a
foreign employer shall be subject to mandatory social
insurance.
(3) Persons who have attained 15 years of age, whose permanent
place of residence is in the Republic of Latvia and who are not
subject to mandatory social insurance in the Republic of Latvia,
may join the State social insurance voluntarily in accordance
with the procedures stipulated by the Cabinet. A person who has
not been granted a State old-age pension in accordance with the
law On State Pensions may join voluntarily the pension insurance
and a spouse of a self-employed person who has not attained the
age giving the right to receive the State old-age pension or whom
the State old-age pension has not been granted (including early
retirement) may join the pension insurance, disability insurance,
maternity and sickness insurance, and parents' insurance
voluntarily.
(31) In accordance with the procedures provided for
by the Cabinet, persons who pay the income tax of seasonal
agricultural workers may join pension insurance voluntarily.
(32) [20 December 2016]
(33) Professional athletes may join the pension
insurance voluntarily in accordance with the procedures specified
by the Cabinet.
(34) Members of diaspora may join the pension
insurance voluntarily in accordance with the procedures specified
by the Cabinet.
(4) A person is socially insured for the occupational accident
insurance, insurance against unemployment, disability insurance,
maternity and sickness insurance and parents' insurance and
health insurance, and mandatory contributions must be made
thereby (therefore) from the day when such person has acquired
the status referred to in Paragraph one of this Section, except
for the status of a self-employed person. A person shall be
socially insured for pension insurance if mandatory contributions
have been actually made.
(5) A self-employed person and the persons referred to in
Paragraphs two and three of this Section are socially insured if
social insurance contributions have been actually made.
(6) [27 November 2020].
(7) The employees of a start-up company to whom State aid for
tax payments is applied have to be socially insured in accordance
with the Law on Aid for the Activities of Start-up Companies.
[10 June 1998; 25 November 1999; 20 June 2001; 6 June 2002;
22 January 2004; 17 March 2005; 27 October 2005; 26 April 2007; 8
November 2007; 19 June 2008; 9 August 2010; 20 December 2010; 15
December 2011; 13 March 2014; 30 November 2015; 22 September
2016; 23 November 2016; 20 December 2016; 27 July 2017; 22
November 2017; 25 October 2018; 3 April 2019; 6 February 2020; 27
November 2020; 8 December 2021]
Section 6. Persons Subject to
Mandatory Social Insurance According to Their Employment, Age,
State of Health and Type of Social Insurance
(1) Employees shall be socially insurable in conformity with
all types of social insurance.
(2) Employees, who have reached the age that gives the right
to receive the State old-age pension or to whom the State old-age
pension has been granted (including early retirement) shall be
subject to pension insurance, maternity and sickness insurance,
parents' insurance, occupational accident insurance and health
insurance. Employees to whom a service pension has been granted
or who are persons with a disability - recipients of special
State pensions - shall be subject to pension insurance,
disability insurance, maternity and sickness insurance, parents'
insurance, occupational accident insurance and health
insurance.
(21) Employees who are employed during serving the
custodial sentence shall be subject to pension insurance, health
insurance, disability insurance, and insurance against
unemployment, but the persons who have attained the age which
gives the right to receive the State old-age pension or whom the
State old-age pension has been granted (including early
retirement) and who are employed during serving the custodial
sentence shall be subject to pension insurance, health
insurance.
(22) An employee paying the income tax of a
seasonal agricultural worker whose total income from one or
several disbursers of seasonal agricultural workers income
(employers) exceeds EUR 70.00 per month shall be subject to
pension insurance.
(23) A member of the board of a capital company
whose status conforms to that of an employee in accordance with
the conditions of Section 1, Clause 2, Sub-clause "m" of the Law
shall be subject to pension insurance, health insurance, and
disability insurance but a member of the board of a capital
company whose status conforms to that of an employee in
accordance with the conditions of Section 1, Clause 2, Sub-clause
"m" of this Law and who has attained the age which gives him or
her the right to receive the State old-age pension or who has
been granted the State old-age pension (including early
retirement) shall be subject to pension insurance, health
insurance.
(24) [27 November 2020 / See Paragraph 75 of
Transitional Provisions]
(3) Self-employed persons whose income reaches the minimum
amount of the object of mandatory contributions stipulated by the
Cabinet shall be subject to pension insurance, disability
insurance, maternity and sickness insurance, health insurance and
parents' insurance, but self-employed persons who have attained
the age which gives the right to receive the State old-age
pension or whom the State old-age pension has been granted
(including early retirement) shall be subject to pension
insurance, maternity and sickness insurance, health insurance,
and parents' insurance. Self-employed persons whose income does
not reach the minimum amount of the object of mandatory
contributions stipulated by the Cabinet shall be subject to
pension insurance.
(31) [22 September 2016]
(32) [27 November 2020]
(4) In addition to the persons referred to in Paragraphs one,
two, and three of this Section, the following persons shall be
subject to pension insurance:
1) [26 April 2007];
2) persons who take care of a child who has not attained one
and a half years of age and receive a childcare benefit;
3) persons who receive an unemployment benefit;
4) persons with disabilities who are not registered as
employees or who do not have mandatory social insurance as
self-employed persons;
5) persons who receive a maternity, paternity or sickness
benefit;
6) persons whose spouse (who has been granted a diplomatic
rank in accordance with the Diplomatic and Consular Service Law)
performs diplomatic and consular service in foreign countries and
who stay in the respective foreign country as the spouse of the
person performing diplomatic and consular service;
7) persons who receive a remuneration for the care of an
adopted child;
8) persons who are located in the respective foreign country
in the status of the spouse of a soldier performing service
duties, except where the soldier participates in an international
operation, military training, manoeuvres or is on a mission;
9) persons who receive a care of disabled child benefit;
10) persons who take care of a child who has not attained the
age of one year or one and a half years, and receive a parental
benefit;
11) persons who are performing paid temporary community
work;
12) persons who receive a remuneration for the fulfilment of a
foster family's duties;
13) persons who stay in the respective foreign country as the
spouse of the Eurojust representative or a liaison officer;
14) persons who participate in the measure "Development of
Skills Necessary for Work" organised by the State Employment
Agency.
(5) In addition to the persons referred to in Paragraph one of
this Section the following persons shall be subject to
unemployment insurance:
1) [26 April 2007];
2) persons who take care of a child who has not attained one
and a half years of age and receive a childcare benefit;
3) persons who receive a maternity, paternity or sickness
benefit;
4) persons who receive a remuneration for the care of an
adopted child;
5) persons who are located in the respective foreign country
in the status of the spouse of a soldier performing service
duties, except where the soldier participates in an international
operation, military training, manoeuvres or is on a mission;
6) persons who take care of a child who has not attained the
age of one year or one and a half years, and receive a parental
benefit;
7) persons whose spouse (who has been granted a diplomatic
rank in accordance with the Diplomatic and Consular Service Law)
performs diplomatic and consular service in foreign countries and
who stay in the respective foreign country as the spouse of the
person performing diplomatic and consular service;
8) persons who receive a remuneration for the fulfilment of a
foster family's duties;
9) persons who stay in the respective foreign country as the
spouse of the Eurojust representative or a liaison officer.
(51) In addition to the persons referred to in
Paragraphs one, two and three of this Section the following
persons shall be subject to disability insurance:
1) persons who receive maternity or paternity benefit;
2) persons who take care of a child who has not attained the
age of one year or one and a half years, and receive a parental
benefit;
3) persons who take care of a child who has not attained one
and a half years of age and receive a childcare benefit;
4) persons who receive a remuneration for the care of an
adopted child;
5) persons who receive a remuneration for the fulfilment of a
foster family's duties.
(52) In addition to the persons referred to in
Paragraphs one, two, and three of this Section:
1) employees and self-employed persons who receive a furlough
allowance, a furlough assistance allowance, aid for furlough,
continuation of the parental benefit or sickness aid benefit
shall be socially insured during the period of allowance or
benefit according to those types of insurance for which they have
been socially insured as employees or self-employed persons;
2) the persons who receive an unemployment assistance benefit
and an allowance for a young specialist shall be subject to
pension insurance.
(53) Mandatory contributions for the persons
referred to in Paragraph 5.2 of this Section are not
made, but the relevant time periods are equalled to an insurance
period:
1) for the persons referred to in Paragraph 5.2,
Clause 1 of this Section, determining for them the right to
social insurance benefits, insurance compensation, and State
pension, and also they are taken into account in calculating the
length of a State pension and unemployment benefit insurance;
2) for the persons referred to in Paragraph 5.2,
Clause 2 of this Section, determining for them the right to the
old-age pension and the survivor's pension and calculating the
length of insurance of such pensions.
(6) Foreign employees at a foreign employer shall be subject
to pension insurance, disability insurance, health insurance,
maternity and sickness insurance, and parents' insurance.
(7) Owners of farms (fishing undertakings) who, not being in
legal employment relationships with an administrative authority
of their farm (fishing undertaking), perform the management
function of such a farm (fishing undertaking) if in accordance
with the procedures provided for in the law a manager (director)
has not been appointed (elected) for such a farm (fishing
undertaking) and who have attained the age which gives them the
right to receive the State old-age pension, or whom the State
old-age pension has been granted (including early retirement) or
who are persons with Group I or II disabilities shall not be
subject to mandatory social insurance.
(8) Domestic employees at a foreign employer shall be subject
to pension insurance, unemployment insurance, disability
insurance, health insurance, maternity and sickness insurance,
parents' insurance, and occupational accident insurance.
(9) Domestic employees at a foreign employer who have attained
the age which gives the right to receive the State old-age
pension or to whom the State old-age pension has been granted
(including early retirement) shall be subject to pension
insurance, health insurance, maternity and sickness insurance,
parents' insurance, and occupational accident insurance. Domestic
employees of a foreign employer who are recipients of a service
pension or persons with disabilities - recipients of State
special pensions - shall be subject to pension insurance, health
insurance, disability insurance, maternity and sickness
insurance, parents' insurance, and occupational accident
insurance.
(10) Foreign employees at a foreign employer who have been
sent to perform particular work in the territory of the Republic
of Latvia for a time period not exceeding 12 months shall not be
persons subject to social insurance if they submit to the State
Revenue Service a document attesting to the making of mandatory
contributions in the sending country. The document shall be
submitted upon registration in the Taxpayer Register of the State
Revenue Service.
(11) A natural person who performs the management function of
his or her immovable property or acquires income from a private
subsidiary farm or a backyard farm and has registered as an
economic income tax payer and has attained the age which gives
him or her the right to receive the State old-age pension, or
whom the State old-age pension has been granted (including early
retirement), or who is a person with Group I or II disability or
whose permanent place of residence is not in the Republic of
Latvia shall not be subject to mandatory social insurance.
(12) A natural person who performs the management of his or
her immovable property and has registered as an economic activity
income tax payer shall be subject to pension insurance, health
insurance, and disability insurance.
(13) A natural person whose permanent place of residence is in
the Republic of Latvia and who earns income from intellectual
property and has attained the age which gives him or her the
right to receive the State old-age pension or to whom the State
old-age pension has been granted (including early retirement), or
who is a person with Group I or II disability shall not be
subject to mandatory social insurance.
(14) [27 July 2017]
(15) A person who, upon acquiring the same income, conforms to
several statuses of a person subject to social insurance
concurrently shall be subject to social insurance as an employee
or a domestic employee at a foreign employer.
(16) A foreign employee at a foreign employer who, upon
acquiring the same income, conforms to several statuses of the
person subject to social insurance concurrently shall be subject
to social insurance as a foreign employee at a foreign
employer.
(17) An employer of another Member State may agree with a
person to whom the laws and regulations of the Republic of Latvia
are applied in accordance with Articles 11, 12, 13, 14, 15, and
16 of the Regulation as to the status of the person in which he
or she will make mandatory contributions: in the status of an
employee or in the status of a domestic employee of a foreign
employer. The employer shall inform the State Revenue Service of
such an agreement.
(18) [27 November 2020]
(19) [20 December 2016]
(20) A person who after termination of the legal employment
relationships has an agreement for the restriction of the
occupational activity of the employee (restriction on
competition) shall be subject to social insurance for the whole
period when the agreement is in effect in accordance with
Paragraph one or two of this Section.
(21) A foreigner to whom the Regulation or an
intergovernmental agreement on social security does not apply and
who is employed within the framework of a project funded by the
European Commission shall not be subject to mandatory social
insurance within the framework of the abovementioned project.
[10 June 1998; 25 November 1999; 20 June 2001; 6 June 2002;
22 January 2004; 17 March 2005; 27 October 2005; 26 April 2007; 8
November 2007; 19 June 2008; 3 December 2009; 27 May 2010; 9
August 2010; 20 December 2010; 15 December 2011; 13 March 2014;
12 March 2015; 30 November 2015; 22 September 2016; 23 November
2016; 20 December 2016; 27 July 2017; 22 November 2017; 25
October 2018; 6 February 2020; 27 November 2020; 15 June 2021; 18
December 2021]
Chapter III
Social Insurance Funds and Procedures for Their Use
Section 7. Social Insurance Special
Budgets
(1) Social insurance contributions (hereinafter - the
contributions) are made and social insurance services are
financed from the following special budgets:
1) State pension special budget;
2) employment special budget;
3) special budget for occupational accidents;
4) disability, maternity and sickness special budget.
(2) Special budgets are administered in accordance with the
law On Budget and Financial Management.
(3) A reserve may be established for each special budget in
which reserve the excess income of a special budget over the
amount of financing for the provided social insurance services is
included.
(4) Each reserve of a special budget may be used in accordance
with law.
[22 January 2004]
Section 8. State Pension Special
Budget
(1) The State pension special budget shall consist of:
1) mandatory and voluntary contributions for pension
insurance, except for payments made in the State funded pension
scheme;
2) dividends from capital shares transferred to the State
pension special budget and revenue from the sale thereof;
21) a share of solidarity tax;
3) other revenue.
(2) Social insurance services may be financed and expenses of
a manager of such budget related to the administration of the
budget may be covered from the State pension special budget only
in accordance with the law On State Pensions, except for
disability pension.
[20 June 2001; 3 April 2003; 27 November 2020]
Section 9. Employment Special
Budget
(1) Funds of the employment special budget shall consist of
mandatory contributions for insurance against unemployment and
other revenues.
(2) Social insurance services may be financed and expenses of
a manager of such budget related to the administration of the
budget may be covered from the employment special budget only in
accordance with the law On Insurance in Case of Unemployment.
[6 June 2002]
Section 10. Special Budget for
Occupational Accidents
(1) Funds of the occupation accident special budget shall
consist of mandatory contributions for occupational accident
insurance and other revenues.
(2) Social insurance services may be financed and expenses of
a manager of such budget related to the administration of the
budget may be covered from the special budget for occupational
accidents only in accordance with the law On Mandatory Social
Insurance in Respect of Accidents at Work and Occupational
Diseases.
Section 11. Disability, Maternity
and Sickness Special Budget
(1) Funds of the disability, maternity and sickness special
budget shall consist of mandatory contributions for disability
insurance, maternity and sickness insurance, and parents'
insurance and other revenues.
(2) Social insurance services may be financed only in
accordance with the law On Maternity and Sickness Insurance, as
well as disability pensions and the expenses of a manager of such
budget related to the administration of the budget may be covered
from the disability, maternity and sickness special budget.
[3 April 2003; 8 November 2007]
Chapter III.1
Financial Means for Health Care Services
[27 July 2017 / This Chapter
shall come into force on 1 January 2018. See Paragraph 65 of
Transitional Provisions]
Section 11.1 Financial
Means for Financing Health Care Services
A part of mandatory contributions which corresponds to one
percentage point of the rate of mandatory contributions is
intended for financing of health care services.
[27 July 2017 / Section shall come into force on 1 January
2018. See Paragraph 65 of Transitional Provisions]
Section 11.2 Transfer and
Use of the Financial Means Intended for Financing Health Care
Services
(1) Financial means intended for financing health care
services are transferred into the State basic budget revenues in
accordance with the provisions laid down in Section 22 of the
Law.
(2) The use of financial means intended for financing health
care services and the rights of socially insured persons to
receive health care services are prescribed by the Health Care
Financing Law.
[27 July 2017 / Section shall come into force on 1 January
2018. See Paragraph 65 of Transitional Provisions]
Chapter IV
Insurance Contributions, Object of Insurance Contributions,
Administration of Mandatory Contributions, Insurance Contribution
Rates
Section 12. Insurance
Contributions
(1) A mandatory insurance contribution is a mandatory payment
specified in law into the account of a special budget which gives
the right to a socially insured person to receive social
insurance services specified in law.
(2) A voluntary insurance contribution is a voluntary payment
which is made by the persons referred to in Section 5, Paragraph
three of this Law into the State pension special budget and to
the disability, maternity and sickness special budget, and which
gives the right to such persons to receive the State old-age
pension, disability pension, maternity, sickness and parental
benefit in conformity with the amount of contributions made.
[25 November 1999; 20 June 2001; 8 November 2007]
Section 13. Registration of Persons
and Employers Subject to Social Insurance
(1) Employers and self-employed persons shall be registered
with the Taxpayer Register of the State Revenue Service in
accordance with the procedures stipulated by the Cabinet.
(2) Each employee who has acquired, changed or lost the status
of an employee specified in Section 1, Clause 2 of this Law shall
be registered by the employer with the State Revenue Service.
Information regarding employees shall be provided by the employer
within the term and in accordance with the procedures stipulated
by the Cabinet.
(21) The disburser of a seasonal agricultural
workers income (employer) shall register each seasonal
agricultural worker - income tax payer within the term and in
accordance with the procedures laid down by the Cabinet
submitting information about the employees to the State Revenue
Service.
(3) Persons who joined pension insurance, disability
insurance, maternity and sickness insurance, and parents'
insurance voluntarily shall be registered with the State Social
Insurance Agency in accordance with the procedures stipulated by
the Cabinet.
(4) Domestic employees of a foreign employer and foreign
employees of a foreign employer shall be registered in the
Taxpayer Register of the State Revenue Service in accordance with
the procedures stipulated by the Cabinet within 10 days from the
day of acquiring the status.
(5) The State Revenue Service has the right to register losing
the status of a socially insured person (employee). The
procedures by which the State Revenue Service shall register
losing the status of a socially insured person (employee) shall
be determined by the Cabinet.
(6) The employee shall be registered as a socially insured
person from the date indicated by the employer but not earlier
than 60 days before the date on which the employer submitted
information regarding the status of the employee. The Cabinet
shall determine the cases in which an employee is registered as a
socially insured person from the date indicated by the
employer.
(61) The maximum time limit specified in Paragraph
six of this Section for the submission of the employeeʼs
information shall not be applicable to an employee who correspond
to Section 1, Clause 2, Sub-clause "m" of this Law, or in the
case where the mandatory contributions are transferred in
accordance with Section 21.3 of this Law.
(7) The dates of acquiring and losing the status of an
employee shall not be adjusted or updated.
[25 November 1999; 17 March 2005; 8 November 2007; 19 June
2008; 20 December 2012; 13 March 2014; 22 September 2016; 23
November 2016; 27 November 2020]
Section 14. Object of Mandatory
Contributions
(1) The object of mandatory contributions of an employer and
employee shall be all calculated income for work from which
personal income tax must be deducted without deduction of the
non-taxable minimum, tax concessions and eligible expenses for
which the taxpayer has the right to reduce the taxable
income.
(2) The object of mandatory contributions of a self-employed
person shall be freely selected income from economic activity in
accordance with the law On Personal Income Tax without applying
the restriction of expenditure for economic activity. The Cabinet
shall determine the minimum amount of the object of mandatory
contributions and the procedures for determination thereof.
(21) The State aid to agriculture or the European
Union aid to agriculture and rural development and a
non-recurring grant to unemployed persons for the implementation
of a business plan shall not be included in the object of
mandatory contributions of a self-employed person.
(3) The object of such mandatory contributions to be made from
the State basic budget and special budgets shall be determined by
the Cabinet.
(4) The object of mandatory contributions of a domestic
employee at a foreign employer and a foreign employee at a
foreign employer shall be the remuneration received.
(5) From 1 January 2019, the maximum amount of the object of
mandatory contributions and voluntary insurance contributions is
calculated and specified for three years, taking into account the
maximum amount of the object of contributions in the previous
period, the increase or decrease of the average gross monthly
work remuneration forecasted by the Ministry of Finance for the
subsequent three calendar years, and the actual average increase
or decrease of the average gross monthly work remuneration of
persons employed in the national economy in the previous
calculation period. The maximum amount of mandatory contributions
and voluntary contributions per year is EUR 78 100. The Cabinet
shall determine the procedures for specifying the maximum amount
of the object of mandatory contributions.
(6) The Cabinet shall determine the minimum amount of the
object of voluntary insurance contributions and the procedures
for specifying the maximum amount thereof.
(7) The object of mandatory contributions specified in
Paragraph one of this Sections shall not include the
contributions made in favour of an employee by an employer in
private pension funds in conformity with licensed pension plans,
paid amounts of life assurance (with accumulation of funds)
premiums and paid amounts of life, health or accident insurance
premiums (without accumulation of funds) in accordance with the
provisions of the law On Personal Income Tax.
(8) Payments of mandatory insurance premiums of an employer in
the cases specified in laws and regulations when an insurance
contract was entered into in favour of an employee shall not be
the object of mandatory contributions.
(9) [27 October 2005]
(10) The object of mandatory contributions for a person who
has entered into a work-performance contract, a sharecropping
contract, or a carriage contract provided for in Part IV, Section
15 of the Civil Law or earns income from intellectual property
and has not registered as an economic activity income taxpayer
shall be the reimbursement determined in the contract.
(11) The object of mandatory contributions for an authorised
representative of a foreign merchant who not being in legal
employment relationship with such merchant represents such
activities which are related to the branches of the foreign
merchant shall be the remuneration calculated thereto.
(12) The object of mandatory contributions of a member of the
Saeima, a local government councillor, a member of the
Cabinet, a member of the board of directors, council of a
commercial company, head clerk, controller, a volunteer probation
officer of the State Probation Service, as well as other persons
holding a position which gives the right to remuneration, shall
be the remuneration specified.
(121) The object of mandatory contributions for a
member of the board of directors of a capital company who
conforms to the status of an employee in accordance with the
conditions of Section 1, Clause 2, Sub-clause "m" of this Law
shall be not less than the minimum monthly wage stipulated by the
Cabinet.
(122) The condition of Paragraph 12.1 of
this Section is not applied to a member of the board of directors
of a capital company who complies with the status of an employee
in accordance with the conditions of Section 1, Clause 2,
Sub-clause "m" of this Law and who has been specified
remuneration as the member of the board of directors which is not
less than the amount of five minimum monthly wages stipulated by
the Cabinet in a capital company which is the participant of one
group of undertakings within the meaning of the law On Personal
Income Tax.
(123) Paragraph 12.1 of this Section
shall not be applied in the calendar year in which the capital
company is registered in the Enterprise Register.
(13) The maximum amount of the object of mandatory
contributions laid down in Paragraph five of this Section shall
not be applied for a person to whom Regulation (EEC, EURATOM,
ECSC) No 259/68 of the Council of 29 February 1968 laying down
the Staff Regulations of Officials and the Conditions of
Employment of Other Servants of the European Communities (Staff
Regulations of Officials), if the pension capital accumulated in
the European Union pension scheme is transferred to the State
pension system of Latvia.
(14) [27 November 2020]
(15) [27 November 2020]
(16) The State Social Insurance Agency shall calculate the
object of mandatory insurance contributions of employees paying
the income tax of seasonal agricultural workers in proportion to
the payments into the special budget account by applying an
appropriate mandatory contribution rate to an employee's actual
income.
(17) For a person whose payment has been fixed in accordance
with the Law on Aid for the Activities of Start-up Companies, the
contribution object shall be the fixed payment object specified
in the Law.
(18) In addition to the freely selected object of mandatory
contributions specified in Paragraph two of this Section, the
object of mandatory contributions of a self-employed person shall
be the difference between the actual income and the relevant
freely selected contribution objects.
(19) The object of mandatory contributions for employees who
earn income from intellectual property and have not registered
their economic activity shall be the income from intellectual
property. The income from intellectual property administered by a
collective management organisation and disbursed to persons shall
not constitute the object of mandatory contributions.
(20) The object of mandatory contributions for a professional
athlete shall be EUR 860. The object of mandatory contributions
shall be determined in proportion to the period during which the
professional athlete has the status of an employee and also shall
not be applied for those calendar days of the taxation year on
which the professional athlete is on a child care leave, on which
he (child's father) has been granted a leave in relation to the
childbirth, on which he or she is on a leave without retaining
work remuneration that has been granted to a professional athlete
to whom a child to be cared for is given under the care and
supervision according to a decision of the Orphan's and Custody
Court before approval of adoption, or for calendar days of
temporary incapacity for work, prenatal and maternity leave for
which sick-leave certificate B is issued.
(21) If the object of mandatory contributions calculated for a
professional athlete is lower than specified in Paragraph twenty
of this Section, mandatory contributions from the difference
between the object of mandatory contributions specified in
Paragraph twenty of this Section and the object of mandatory
contributions calculated in conformity with Paragraph one of this
Section shall be calculated and settled from own funds by the
employer. The employer shall calculate the difference of
mandatory contributions in conformity with the provisions
specified in Section 20, Paragraphs one, two, three, and four of
this Law. The calculated difference shall be paid by the employer
from own funds within the time period specified in Section 21,
Paragraph one of this Law.
(22) [27 November 2020 / See Paragraph 77 of Transitional
Provisions]
(23) For a micro-enterprise taxpayer, the State Social
Insurance Agency shall calculate the object of mandatory
contributions in conformity with the payment of the State social
contributions into a special budget account, applying the
mandatory contribution rate specified for a self-employed
person.
[10 June 1998; 25 November 1999; 20 June 2001; 6 June 2002;
3 April 2003; 22 January 2004; 17 March 2005; 27 October 2005; 19
December 2006; 19 June 2008; 11 December 2008; 1 December 2009; 3
December 2009; 9 August 2010; 20 December 2010; 6 November 2013;
13 March 2014; 17 December 2014; 22 September 2016; 23 November
2016; 27 July 2017; 22 November 2017; 25 October 2018; 13
November 2019; 27 November 2020; 16 November 2021; 8 December
2021]
Section 14.1 Mandatory
Contributions for Pension Insurance for Self-employed Persons
(1) Self-employed persons whose monthly income does not reach
the minimum monthly wage determined by the Cabinet shall, once a
quarter, make mandatory contributions to pension insurance in the
amount of 10 per cent of the income.
(2) Self-employed persons whose monthly income reaches or
exceeds the minimum monthly wage determined by the Cabinet shall,
in addition to the object of mandatory contributions specified in
Section 14, Paragraph two of this Law which is not smaller than
the minimum monthly wage determined by the Cabinet, once a
quarter, make mandatory contributions to pension insurance in the
amount of 10 per cent of the difference of the freely selected
object of mandatory contributions and the actual income.
(3) Self-employed persons shall calculate mandatory
contributions from the agricultural production income or income
from intellectual property in the amount of 10 per cent for
pension insurance for a year from the difference of the annual
total amount of freely selected objects of mandatory
contributions and the annual actual income.
(4) The Rural Support Service shall, by 1 December, provide
information to the State Social Insurance Agency regarding the
natural persons, farms (fishing undertakings), individual
merchants, and individual undertakings included in the database
of recipients of payments of the Rural Support Service who have
received the State and European Union aid for agricultural and
rural development in the current year.
(5) The State Social Insurance Agency shall, according to the
mandatory contributions to pension insurance actually made by a
self-employed person, register the object of mandatory
contributions for pension insurance and pension capital of the
person by applying the mandatory contribution rate for pension
insurance in accordance with Section 18, Paragraph two of this
Law.
(6) The mandatory contributions for pension insurance
specified in Paragraphs one and three of this Section and Section
20.4, Paragraph 3.1 shall not constitute
the funded pension capital of a person.
[8 December 2021]
Section 15. Administration of
Mandatory Contributions
Mandatory contributions shall be administered in accordance
with the procedures laid down in laws and regulations.
Section 16. Late Charges
(1) [19 December 2006]
(2) Late charges shall be recovered for the missed time period
for making mandatory contributions from the amount of mandatory
contributions unpaid (principle debt) for each late payment day
in accordance with the law On Taxes and Fees.
(3) The late charges shall be paid or recovered from the
financial resources of an employer, a self-employed person, a
domestic employee at a foreign employer and a foreign employee at
a foreign employer.
[10 June 1998; 25 November 1999; 22 January 2004; 19
December 2006; 27 July 2017; 8 December 2021]
Section 16.1
Responsibility of Payers for Other Violations of the Law
(1) If an employer has employed or employs a person without
entering into an employment, work-performance, sharecropping
contract or a carriage contract, and the employer has calculated
or paid out or he or she had to calculate and pay out to the
employee income, from which mandatory contributions were to be
calculated, but this income has not been indicated in the
accounting record and in the report submitted to the State
Revenue Service on State social insurance mandatory contributions
from the income for work of the employees, personal income tax
and State fee of business risk in the accounting month and
mandatory contributions have not been calculated from it, the
State Revenue Service shall recover from the employer the
mandatory contributions from the amount which corresponds to the
information at the disposal of the State Revenue Service
regarding reimbursement to be calculated for the person, if it is
possible to determine the amount thereof and if it is larger than
the amount of the minimum wage determined by the Cabinet, or from
the amount of the minimum wage stipulated by the Cabinet if the
reimbursement to be calculated is equal to or lower than that or
if it is not possible to determine the actual reimbursement, and
a fine in the amount of three times the mandatory contributions.
If it is not possible to specify a time period in which an
employer has employed a person without entering into an
employment, work-performance, sharecropping contract or a
carriage contract, it shall be considered that a person has been
employed for three months already, including the month in which
such violation has been disclosed, unless the employer or
employee may prove a shorter duration of existence of legal
employment relationship.
(11) If an employer has employed or employs a
person by entering into an employment, work-performance,
sharecropping contract or a carriage contract, but the income
calculated or paid out to the employee or the income which had to
be calculated and disbursed and from which mandatory
contributions were to be calculated, has not been indicated in
the accounting record and in the report submitted to the State
Revenue Service regarding State social insurance mandatory
contributions from the income for work of the employees, personal
income tax and State fee of business risk in the accounting month
and mandatory contributions have not been calculated from it, the
State Revenue Service shall recover from the employer the
difference between the amount of mandatory contributions that
shall be calculated in accordance with the information at the
disposal of the State Revenue Service and the amount of mandatory
contributions calculated by the employer, as well as a fine in
the amount of three times the mandatory contributions.
(2) [15 December 2011]
(3) If it has been determined that an employer has employed a
person without entering into an employment, work-performance,
sharecropping contract or a carriage contract, but the State
Revenue Service is not able to identify the employed person,
mandatory contributions and fine shall be recovered in accordance
with the procedures laid down in Paragraph one of this Section
without personification thereof.
(4) [27 October 2005]
(5) If an employer has calculated mandatory contributions of
persons referred to in Section 1, Paragraph 2, Sub-paragraph "a"
of this Law from a wage which is lower than the minimum wage
stipulated by the Cabinet and a supporting document does not
exist certifying it, the tax authority shall recover from the
employer the mandatory contributions and a fine in the amount of
three times the mandatory contributions from the amount
corresponding to the amount of the minimum wage stipulated by the
Cabinet.
(51) The State Revenue Service, when performing tax
inspection (audit), has the right to clarify the income for work
of the employee calculated by the employer and determine it on
the basis of calculation that is performed in accordance with the
information at the disposal of the State Revenue Service, if both
of the following conditions exist:
1) the information regarding income of the employer from which
it was possible to perform larger remuneration to the employees
than it was determined in the accounting record is at the
disposal of the State Revenue Service;
2) the employer fails to ensure evidence for the calculation
of substantiation for the abovementioned income for work.
(52) If the income for work of the employee to be
calculated by the employer is determined on the basis of the
calculation in accordance with Paragraph 5.1 of this
Section, the State Revenue Service shall recover from the
employer the difference of mandatory contributions between the
amount of mandatory contributions that is determined on the basis
of calculation that is performed in accordance with the
information at the disposal of the State Revenue Service and the
amount of mandatory contributions calculated by the employer, as
well as a fine in the amount of three times the mandatory
contributions.
(6) [19 December 2006]
[25 November 1999; 20 June 2001; 6 June 2002; 22 January
2004; 17 March 2005; 27 October 2005; 19 December 2006; 19 June
2008; 11 December 2008; 20 December 2010; 15 December
2011]
Section 17. Procedures for
Utilisation of Fines and Late Charges
The fine calculated as a result of the checks performed by the
State Revenue Service and the late payment charge shall be paid
into the single tax account and the allocation thereof between
budgets and the transfer into special budgets shall be ensured in
accordance with Section 22 of this Law.
[25 November 1999; 19 December 2006; 25 October 2018 /
Amendment to the Section regarding the transfer of contributions
into the single tax account shall come into force on 1 January
2021. See Paragraph 68 of Transitional Provisions]
Section 18. Rates of Mandatory and
Voluntary Contributions
(1) If an employee has been insured for all types of social
insurance, the mandatory contribution rate shall be 34.09 per
cent from which an employer shall pay 23.59 per cent and an
employee shall pay 10.50 per cent.
(2) The Cabinet shall determine the mandatory contribution
rate for persons subject to mandatory social insurance and the
distribution thereof according to the types of social
insurance.
(3) The voluntary contribution rate shall be the rate
stipulated by the Cabinet for pension insurance, disability
insurance, maternity and sickness insurance, and parents'
insurance.
[25 November 1999; 6 June 2002; 17 March 2005; 8 November
2007; 20 December 2010; 6 November 2013; 22 September 2016; 27
July 2017; 27 November 2020]
Section 19. Mandatory Contributions
from State Basic Budget and Special Budgets
(1) In accordance with the procedures stipulated by the
Cabinet:
1) mandatory contributions to pension insurance for the
persons referred to in Section 6, Paragraph four, Clauses 2, 6,
7, 8, 9, 11, 12, 13, and 14 of this Law shall be made from the
State basic budget;
2) mandatory contributions for unemployment insurance for the
persons referred to in Section 6, Paragraph five, Clauses 2, 4,
5, 7, 8, and 9 of this Law shall be made from the State basic
budget;
3) mandatory contributions for pension insurance for the
persons referred to in Section 6, Paragraph four, Clause 3 of
this Law shall be made from the employment special budget;
4) mandatory contributions for pension insurance for the
persons referred to in Section 6, Paragraph four, Clauses 4, 5,
and 10 of this Law and for unemployment insurance for the persons
referred to in Section 6, Paragraph five, Clauses 3 and 6 of this
Law shall be made from the disability, maternity and sickness
special budget;
5) mandatory contributions for pension insurance for the
persons referred to in Section 6, Paragraph four, Clauses 4 and 5
of this Law and for unemployment insurance for the persons
referred to in Section 6, Paragraph five, Clause 3 of this Law
shall be made from the special budget for occupational accidents
if the cause of the disability or sickness of such persons is an
accident at work or an occupational disease;
6) mandatory contributions for disability insurance for
persons referred to in Section 6, Paragraph 5.1,
Clauses 1 and 2 of this Law shall be made from the special budget
for disability, maternity and sickness;
7) mandatory contributions for the persons referred to in
Section 6, Paragraph 5.1, Clauses 3, 4, and 5 of this
Law shall be made from the State basic budget.
(2) Mandatory contributions from the State basic budget or
special budgets are not paid for the days of reporting month for
which mandatory payments have been calculated or paid for a
person as an employee, a domestic employee at a foreign employer,
a foreign employee at an employer foreigner, or as self-employed.
Mandatory contributions from the State basic budget or special
budgets for pension insurance are not made for those reporting
months for which mandatory contributions for pension insurance
are made in accordance with Chapter V.1 of this
Law.
(3) The State Social Insurance Agency shall cancel registered
mandatory contributions of a person from the State basic budget
and the special budgets for the periods of time in which there is
information regarding the respective person being insured or
employed in another Member State or a country with which Latvia
has a social security agreement. After cancelling the mandatory
contributions, the State Social Security Agency shall, within a
month, review the State pension granted to the respective person.
The State pension shall be re-calculated starting with the first
date of the month following the month in which the contributions
have been cancelled.
(4) Mandatory contributions from the special budgets of social
insurance and the State basic budget shall not be invested in
funded pension scheme.
(5) [Paragraph shall come into force on 1 January 2025 and
shall be included in the wording of the Law as of 1 January 2025.
See Paragraph 97 of Transitional Provisions /
[10 June 1998; 25 November 1999; 22 January 2004; 27
October 2005; 26 April 2007; 8 November 2007; 19 June 2008; 11
December 2008; 1 December 2009; 15 December 2011; 12 March 2015;
22 September 2016; 23 November 2016; 22 November 2017; 25 October
2018; 3 April 2019; 8 December 2021]
Chapter V
Calculation of Mandatory Contributions
Section 20. Determination of Amount
of Mandatory Contributions
(1) An employer shall calculate a mandatory contribution to be
made for each employee multiplying the object of contributions by
the mandatory contribution rate specified for the employer, if
the employee is insured in all types of social insurance.
(2) An employer shall calculate the mandatory contribution to
be made by an employee multiplying the object of contributions by
the mandatory contribution rate specified for the employee if the
employee is insured in all types of social insurance.
(3) An employer shall calculate a mandatory contribution to be
made for each employee who:
1) has attained the age which gives the right to receive the
State old-age pension or to whom the State old-age pension has
been granted (including early retirement) by multiplying the
object of contributions by the mandatory contribution rate which
has been specified for the employer for pension insurance,
maternity and sickness insurance, parents' insurance, and
occupational accident insurance;
2) is a recipient of a service pension or a person with
disability - a recipient of a State special pension - by
multiplying the object of contributions by the mandatory
contribution rate which has been specified for the employer for
pension insurance, disability insurance, maternity and sickness
insurance, parents' insurance, and occupational accident
insurance.
(4) The employer shall calculate a mandatory contribution to
be made by an employee who:
1) has attained the age which gives the right to receive the
State old-age pension or to whom the State old-age pension has
been granted (including early retirement) by multiplying the
object of contributions by the mandatory contribution rate which
has been specified for the employee for pension insurance,
parents' insurance, and maternity and sickness insurance;
2) is a recipient of a service pension or a person with
disability - a recipient of a State special pension - by
multiplying the object of contributions by the mandatory
contribution rate which has been specified for the employee for
pension insurance, disability insurance, parents' insurance, and
maternity and sickness insurance.
(5) A foreign employee at a foreign employer shall calculate a
mandatory contribution multiplying the object of mandatory
contributions by the mandatory contribution rate specified in
Section 18 of this Law, except for the rate specified for
occupational accident insurance and unemployment insurance,
starting with the 184th day since he or she has been residing in
the Republic of Latvia, or with the 367th day of residence if the
duration of work exceeds 12 months for the person who has been
sent to perform particular work in the territory of the Republic
of Latvia for a time period not longer than 12 months.
(6) A self-employed person shall calculate the mandatory
contribution by multiplying the object of contributions by the
mandatory contribution rate specified for self-employed
persons.
(7) A domestic employee at a foreign employer shall:
1) calculate a mandatory contribution multiplying the object
of mandatory contributions by the mandatory contribution rate
specified in Section 18 of this Law;
2) if such employee has attained the age which gives the right
to receive the State old-age pension or whom the State old-age
pension has been granted (including early retirement), calculate
a mandatory contribution multiplying the object of mandatory
contributions by the mandatory contribution rate specified in
Section 18 of this Law, except for the rate specified for
unemployment insurance and disability insurance;
3) if this employee is a recipient of a service pension or a
person with disability - recipient of a State special pension,
the mandatory contribution shall be calculated by multiplying the
object of mandatory contributions by the mandatory contribution
rate specified in Section 18 of this Law, except for the rate
specified for unemployment insurance.
(8) On the next day after the day when the restriction laid
down in Section 11.12, Paragraph two, Clauses 1 and 2
of the law On Personal Income Tax has been reached, the disburser
of a seasonal agricultural workers income (employer) shall
register each seasonal agricultural worker's - income tax payer's
- change of status by submitting information on the employees to
the State Revenue Service in accordance with the procedures and
within the time period provided for by the Cabinet and shall
start to pay mandatory contributions from the income acquired in
seasonal agricultural work in accordance with the general
procedures laid down in this Law.
[10 June 1998; 25 November 1999; 20 June 2001; 6 June 2002;
22 January 2004; 17 March 2005; 8 November 2007; 19 June 2008; 11
December 2008; 3 December 2009; 15 December 2011; 13 March 2014;
22 September 2016; 27 November 2020; 8 December 2021]
Section 20.1 Updating of
the Amount of Income from Work and Mandatory Contributions
(1) The employer shall update the income for work and
mandatory contributions of the employee for the previous month
before the accounting month.
(11) [20 December 2016]
(2) If the employer has not updated the income for work and
mandatory contributions of the employee for the previous month
before the reporting month, the employer has the right to update
them within three years after the monthly report submission
deadline specified in law. The income for work and mandatory
contributions of the employee may not reduce as a result of
updating. Updating of the income for work and mandatory
contributions of the employee shall not change the amount of
social insurance services already granted, except for the amount
of the State old-age pension (including the amount of the State
pension granted in case of early retirement).
(21) [20 December 2016]
(3) In addition to that laid down in Paragraphs one and two of
this Section the Cabinet shall determine the cases when the State
Revenue Service, the employer, and the administrator of
insolvency proceedings shall update the income for work and
mandatory contributions of the employee for the previous
reporting months. The amount of the social insurance service
already granted after updating the income for work and mandatory
contributions of the employee shall be changed on the basis of a
submission of the person.
(4) The procedures by which the employer, the State Revenue
Service, and the administrator of insolvency proceedings shall
update the income for work and mandatory contributions of the
employee and the procedures by which mandatory contributions
shall be calculated and paid for persons for whom work income is
compensated in accordance with the Law on Reimbursement of Losses
Caused by State Administration Institutions and the Law on
Compensation for Harm Inflicted in Criminal Proceedings and
Records of Administrative Violations and also by which reports on
mandatory contributions shall be provided shall be determined by
the Cabinet.
(5) The disburser of a seasonal agricultural workers income
(employer) is not entitled to update the submitted information
regarding the seasonal agricultural worker's - income tax payer's
income and his or her calculated income tax.
(6) A self-employed domestic employee of a foreign employer
and a foreign employee of a foreign employer has the right to
update the object of mandatory contributions and the mandatory
contributions for the reporting quarter once within one month
from the day specified thereto for the payment of mandatory
contributions.
(61) Within ten working days after the request of
the State Revenue Service a self-employed person has the right to
update the object of mandatory contributions and the mandatory
contributions once in accordance with that determined in the
inspection for the reporting quarter.
(7) [8 December 2021]
[20 December 2012; 13 March 2014; 30 November 2015; 22
September 2016; 20 December 2016; 27 July 2017; 25 October 2018;
27 November 2020; 8 December 2021]
Section 20.2
Determination of the Amount of Mandatory Contributions and
Performance from the Income for Exercising the Right to Purchase
Stocks Granted by an Employer or an Undertaking Related to an
Employer within the Meaning of the Law On Enterprise Income Tax
for Employees with whom Employment Relationship has been
Terminated
(1) Income earned from exercising the right to purchase stocks
granted to an employee by an employer or an undertaking related
to an employer within the meaning of the law On Enterprise Income
Tax, if the employee has terminated employment relationship with
the employer on the day of exercising the right to purchase
stocks, shall apply to the taxation period in which employment
relationship was terminated.
(2) The employer shall calculate mandatory contributions for
each employee with whom employment relationship has been
terminated and who initially was granted the right to purchase
stocks, multiplying the income taxable with personal income tax
laid down in Section 8, Paragraph 2.5 of the law On
Personal Income Tax by the rate of mandatory contributions, which
was applicable to the employee with whom employment relationship
has been terminated in the last month when employment
relationship existed.
(3) The employer shall perform mandatory contributions (both
the part of the employer and of the employee) from its own
funds.
(4) The employer shall pay the mandatory contributions into
the single tax account for each employee with whom employment
relationship has been terminated and to whom the right to
purchase stocks was granted initially, until the 23rd
day of the month following the reporting month when income from
exercising the right to purchase stocks was earned.
(5) The employer has a duty to update the amount of income for
work and mandatory contributions until the time period laid down
for the performance of mandatory contributions in accordance with
Section 20.1 of this Law for employees with whom
employment relationship has been terminated and to submit a
report to the State Revenue Service on the object of mandatory
contributions and the mandatory contributions from the income of
such employees earned in the reporting month, implementing the
granted right to purchase stocks and alienating such right,
according to the procedures laid down by the Cabinet.
[20 December 2012; 25 October 2018; 28 November 2018 / The
new wording of Paragraph four shall come into force on 1 January
2021. See Paragraph 68 of Transitional Provisions]
Section 20.3 Minimum
Amount of the Object of Mandatory Contributions per Reporting
Month for an Employee and an Employer, its Determination and the
Payment of Mandatory Contributions
[20 December 2016]
Section 20.4 Minimum
Object of Mandatory Contributions, Its Determination and the
Payment of Mandatory Contributions
(1) The minimum object of mandatory contributions in a quarter
shall be three minimum monthly wages stipulated by the Cabinet.
If a person is an employee with several employers or concurrently
an employee and a self-employed person, the objects of mandatory
contributions declared for the person shall be added up.
(2) If the object of mandatory contributions declared for an
employee or an employee who concurrently is a self-employed
person is less than three minimum monthly wages stipulated by the
Cabinet, the mandatory contributions from the difference between
the amount of three minimum monthly wages stipulated by the
Cabinet and the declared object of mandatory contributions shall
be made by the employer from its own funds.
(3) The employer shall make the minimum mandatory
contributions in proportion to the declared object of mandatory
contributions (if a person is an employee with several employers)
and for those calendar days on which a person is an employee.
(31) If mandatory contributions of a self-employed
person for a calendar year have been made from income smaller
than 12 minimum monthly wages determined by the Cabinet, the
self-employed person shall make the minimum mandatory
contributions to pension insurance in the amount of 10 per cent
from the difference of the income (a micro-enterprise taxpayer -
from the turnover) and the minimum object of mandatory
contributions.
(32) If a self-employed person who is not
concurrently an employee predicts that his or her income from the
object referred to in Section 14, Paragraph two of this Law will
not reach the minimum amount of the object of mandatory
contributions in the quarter, he or she shall submit a statement
to the State Revenue Service regarding the income planned in the
next quarter by the seventeenth day of the month following the
quarter or concurrently with registration of economic activity,
or within 15 days after losing the status of an employee. The
self-employed person may, by 17 January, submit a statement to
the State Revenue Service regarding the income planned in a
calendar year. If the self-employed person has failed to submit a
statement regarding the planned income, the State Social
Insurance Agency shall calculate the minimum mandatory
contributions in respect of him or her and notify the State
Revenue Service regarding them. If the self-employed person has
submitted a statement regarding the planned income, he or she
shall make the mandatory contributions in accordance with
Sections 14 and 14.1 of this Law.
(4) The minimum mandatory contributions laid down in Paragraph
one of this Section shall not be made for:
1) a convicted person who is employed during serving the
custodial sentence;
2) a person who has attained the age that entitles to receive
the State old-age pension, or to whom a State old-age pension has
been granted (including before term);
3) a person with Group I and II disability;
4) a person in whose tax booklet or that of the spouse the
child who has not reached the age of three years is
registered;
5) a person in whose tax booklet or that of the spouse three
or more children up to 18 years of age or up to 24 years of age
of whom at least one child is younger than seven years while a
child is continuing the acquisition of his or her secondary,
vocational, higher, or special education are registered;
6) a person in whose tax booklet or that of the spouse a minor
child is registered who, in accordance with laws and regulations,
has been recognised as a person with disability;
7) a person up to 24 years of age who is studying at a
secondary, vocational, higher (full-time studies), or special
educational institution, except for the time when the relevant
person has interrupted his or her training or studies;
8) a person who is employed by the employer registered with
the Register of Social Service Providers;
9) a person who is subject to the social exclusion risk and
who is employed by an employer to whom the status of a social
enterprise has been granted;
10) a person who provides the service of a State funded
companion (for a child up to 18 years of age) or assistant or a
care service funded by a local government for a child up to 18
years of age, or a care service for a child up to 18 years of age
funded within the scope of the project of the European Union
policy instruments;
11) the time period during which the economic activity of a
self-employed person is discontinued.
(5) The object of the minimum mandatory contributions laid
down in this Section shall not be applied proportionally for
those calendar days of a taxation year on which an employee is on
a leave without retaining work remuneration, a child care leave,
and for those calendar days of a taxation year on which the
employee (child's father) has been granted a leave in relation to
the birth of a child on which the employee is on a leave without
retaining work remuneration, which has been granted to the
employee under whose care and supervision a child to be cared for
has been given according to a decision of the Orphan's and
Custody Court before approval of adoption, and also for calendar
days of temporary incapacity for work, a prenatal and maternity
leave for which sick-leave certificate has been issued to the
payer.
(6) The object of the minimum mandatory contributions laid
down in this Section shall not be applied to the seasonal
agricultural worker - income tax payer, a domestic employee at a
foreign employer, and a foreign employee at a foreign
employer.
(7) The State Social Insurance Agency shall, within three
months after the end of the quarter, calculate the minimum
mandatory contributions which should be made additionally by an
employer and a self-employed person, and by the 20th date of the
third month notify the State Revenue Service of such
contributions.
(8) The State Revenue Service shall, within one working day,
inform an employer and a self-employed person of the calculated
minimum mandatory contributions in the Electronic Declaration
System.
(9) An employer has the obligation to make the minimum
mandatory contributions for employees by the 23rd date of the
third month of the day of receipt of the notification. A
self-employed person has the right to make an advance payment of
the minimum mandatory contributions until the 23rd date of the
third month of the day of receipt of the notification. A
self-employed person is obliged to make the minimum mandatory
contributions for the previous calendar year each year by 23
June.
(10) The State Social Insurance Agency shall, within three
months after the end of a calendar year, make the re-calculation
of the minimum mandatory contributions, taking into account the
object of the minimum mandatory contributions for a year, and
inform the State Revenue Service of the overpaid minimum
mandatory contributions by an employer and a self-employed
person.
(11) A self-employed person who has acquired the status of a
creative person in accordance with Section 12 of the Law on the
Status of Creative Persons and Professional Creative
Organisations and whose object of mandatory contributions per
year is less than 12 minimum monthly wages stipulated by the
Cabinet is entitled to request financial aid from the State
Culture Capital Foundation within the Programme of Support
Measures for Creative Persons. The State Culture Capital
Foundation shall make the minimum mandatory contributions for a
self-employed person in the special budget of the State social
insurance.
(12) In calculating the average wage subject to insurance
contributions for an employee for which mandatory State social
insurance contributions are to be made from the minimum object of
mandatory contributions, the State Social Insurance Agency shall
take into account the minimum object of mandatory contributions
which has been calculated in the Social Insurance Information
System and registered on the day when the State social insurance
benefit or compensation is granted. The State social insurance
benefit or compensation shall not be recalculated if the minimum
object of mandatory contributions changes when making a
calculation or recalculation of the minimum object of mandatory
contributions.
[27 November 2020; 16 November 2021; 8 December
2021]
Section 21. Procedures and Time
Periods for Making Contributions
(1) An employer shall pay mandatory contributions into the
single tax account for each employee once a month by the
23rd day of the month following the reporting
month.
(2) An employee shall make mandatory contributions through his
or her employer. The employer shall deduct the contributions to
be made by an employee and pay them into the single tax account
within the time limits specified in Paragraph one of this
Section.
(21) If an employer has not made social insurance
contributions determined by this Law, the person for whom they
had to be made by the employer and who has reached the age that
gives the right to receive the State old-age pension may make
social insurance contributions for pension insurance. The Cabinet
shall govern the provisions, time periods, and procedures by
which a person shall make social insurance contributions for
pension insurance.
(3) A self-employed person shall make the mandatory
contributions until the 23rd day of the month
following the quarter.
(31) [27 November 2020 / See Paragraph 75 of
Transitional Provisions]
(32) A self-employed person shall make the
mandatory contributions referred to in Section 14.1,
Paragraph three of this Law from the agricultural production
income or income from intellectual property for a year by 23
January of the following year.
(4) A domestic employee of a foreign employer and a foreign
employee of a foreign employer shall make mandatory contributions
by the 23rd day of the month following the
quarter.
(5) Persons who joined pension insurance, disability
insurance, maternity and sickness insurance, and parents'
insurance voluntarily shall make the voluntary contributions by
the last day of each month.
(6) [20 June 2001]
(7) Late mandatory contributions shall be made in accordance
with the law On Taxes and Fees.
(8) [20 June 2001]
(9) If the payment of paid income for work is delayed, an
employer has an obligation to make mandatory contributions for
the calculated income for work in a time period in which they
should be made if the income for work would be paid timely.
(10) Before receipt of the licence card, the carrier referred
to in Section 35 of the Law on Carriage by Road shall pay an
advance on the mandatory contributions in the amount of EUR 130
per calendar month for each taxi or passenger car which is used
for the commercial carriage of passengers into the account
specially provided for this purpose. The institution shall verify
the payment of the advance on mandatory contributions before
issuing the licence card. The carrier is entitled to reduce the
payment of the monthly mandatory contributions by the amount paid
in advance. In these cases, the provisions of Section
21.1, Paragraph four of this Law shall not be applied.
If the carrier has been liquidated or has not used the advance on
mandatory contributions within three years from the payment of
the advance on mandatory contributions, the State Revenue Service
shall transfer it into the State pension special budget until 1
April of the following year.
(11) The employer has an obligation to make mandatory
contributions for an employee within a month following the date
on which the court judgement or decision taken by the respective
State administration institution on the collection of the unpaid
work remuneration has come into force.
[10 June 1998; 20 June 2001; 8 November 2007; 3 December
2009; 20 December 2010; 23 November 2016; 22 November 2017; 25
October 2018; 3 April 2019; 27 November 2020; 8 December
2021]
Section 21.1 Refund of
Overpaid Contributions
(1) Contributions overpaid within a time period of a calendar
year shall be calculated by the State Social Insurance Agency
within three months after the end of the calendar year in
accordance with the procedures stipulated by the Cabinet.
(11) The State Social Insurance Agency shall inform
the socially insured person regarding the overpaid contributions.
The procedures by which a socially insured person shall be
informed shall be determined by the Cabinet.
(2) The State Social Insurance Agency shall refund the
overpaid contributions of socially insured persons in accordance
with the procedures stipulated by the Cabinet.
(3) The overpaid contributions the amount of which does not
reach EUR 22.41 shall be accumulated and repaid after the end of
the calendar year in which they reach or exceed EUR 22.41.
(4) The State Revenue Service shall redirect the overpaid
mandatory contributions of each employer for covering other tax
debts, if any, or include in the payments of following periods,
or refund upon request of the employer.
(5) In calculating person's overpaid contributions for the
calendar year, the State Social Insurance Agency shall be
entitled to write off the contribution difference created by
rounding the amount of the contribution but not more than one
euro per one socially insured person.
[25 November 1999; 22 September 2016; 27 November
2020]
Section 21.2 Object of
Mandatory Contributions Exceeding the Maximum Amount of Mandatory
Contributions
(1) The object of mandatory contributions which exceeds the
maximum amount of the object of mandatory contributions specified
in Section 14, Paragraph five of this Law shall be deemed to be
the solidarity tax object.
(2) The mandatory contributions made from the object specified
in Paragraph one of this Section shall be redirected to the
solidarity tax.
(3) The procedures by which the State Social Insurance Agency
shall list, calculate, and pay the solidarity tax shall be
determined by the Cabinet.
[30 November 2015; 27 July 2017]
Section 21.3 Transfer of
the Mandatory Contributions from another Member State in
Accordance with the Regulation
(1) On the basis of the application of a person and
co-operating with the competent authority of another Member
State, the State Social Insurance Agency shall carry out the
transfer of mandatory contributions from another Member State and
inform the State Revenue Service thereof.
(2) The mandatory contributions shall be transferred only for
the previous period about which the State Social Insurance Agency
has agreed with the competent authority of another Member State
and which does not exceed the time period indicated in the
decision on applicable laws (Certificate A1).
(3) Mandatory contributions made in another Member State shall
be transferred into the State social insurance special budget
without late charges.
(4) The transferred mandatory contributions are not
updated.
(5) The State Social Insurance Agency shall calculate and
register the transferred mandatory contributions and the object
of mandatory contributions proportionally, taking into account
the mandatory contribution rate applied to a person either as an
employee or a self-employed person within the respective period
in Latvia. If the amount of the calculated object of mandatory
contributions for the calendar year exceeds the maximum amount of
the object of mandatory contributions, the maximum amount of the
object of mandatory contributions shall be registered for the
respective person. The overpaid transferred mandatory
contributions are not refunded.
(6) The transfer of the mandatory contributions shall not
change the amount of the insurance service granted to the
respective person, except for the old-age pension. After
registering the mandatory contributions, the State Social
Insurance Agency shall, within a month, review the old-age
pension granted to the respective person. The old-age pension
shall be re-calculated starting with the first date of the month
following the month in which the contributions have been
registered.
(7) Within 10 working days after registering the transferred
mandatory contributions, the State Social Insurance Agency shall
ensure their registration also in the participant accounts of the
State funded pension scheme. The mandatory contributions to the
participant accounts of the State funded pension scheme shall be
registered, taking into account the contribution rate of the
State funded pension scheme for the respective period of
time.
[22 September 2016]
Section 21.4 Transfer of
the Mandatory Contributions to Another Member State in Accordance
with the Regulation
(1) Upon request of the competent authority of another Member
State, the State Social Insurance Agency shall hand over to
another Member State the actually made mandatory contributions
for the period of time which has been specified in the decision
to determine the applicable laws (Certificate A1) and shall
inform the State Revenue Service regarding the person whose
mandatory contributions have been transferred and the period of
time for which the mandatory contributions have been
calculated.
(11) Concurrently with the transfer of the
mandatory contributions referred to in Paragraph one of this
Section to another Member State, the share of the following
registered solidarity tax shall also be transferred to this
country:
1) for the year 2018 - in the occupational pension scheme;
2) for the years 2019 and 2020 - in the personal account of
the solidarity taxpayer in accordance with the law On State
Pensions.
(2) After receiving the information referred to in Paragraph
one of this Section from the State Social Insurance Agency, the
State Revenue Service shall revoke the information included in
the employer's report.
(3) The mandatory contributions shall be transferred from the
expenditures of each of the State social insurance special
budgets according to the share of each special budget revenues in
accordance with the law on the State budget for the respective
year.
(4) The mandatory contributions for the months which have been
taken into account in calculating the sums for a social service
are not transferred.
(5) After transferring the mandatory contributions, the State
Social Insurance Agency shall review the respective person's
rights to a social insurance service or the amount of the service
granted to him or her. If a person loses his or her rights to a
social insurance service or the amount of the service changes,
the State Social Insurance Agency, starting with the first date
of the month following the month in which the contributions have
been transferred, shall terminate the payment of the social
insurance service or review the amount of the service.
(6) If in the period regarding which the mandatory
contributions must be transferred the respective person is a
participant of the State funded pension scheme, the State Social
Insurance Agency shall give the manager of the State funded
pension scheme funds the task to transfer the funded pension
capital accrued by the person into the State pension special
budget within five working days prior to the transfer of the
mandatory contributions. If after transfer of the contributions
the participant of the State funded pension scheme is no more a
socially insured person (is not subject to State pension
insurance), the State Social Insurance Agency shall ensure the
closure of the State funded pension scheme participant's
account.
[22 September 2016; 22 November 2017; 27 November
2020]
Section 22. Inclusion of Mandatory
Contributions in Special Budget Accounts
(1) Each working day, the State Revenue Service shall, on the
basis of the breakdown of the mandatory contribution revenues
specified in the annual State budget law, allocate the revenues
from the mandatory contributions received in the single tax
account and attributed to the mandatory contributions to the
special budgets and the State basic budget.
(2) Following the allocation made in Paragraph one of this
Section, the State Revenue Service shall transfer the share to be
allocated to the social insurance special budget revenues into
the State social insurance contribution allocation account each
working day.
(3) The State Treasury shall, each working day, transfer the
funds available in the State social insurance contribution
allocation account into the accounts of the social insurance
special budget accounts in accordance with the proportion of
social insurance revenues specified in the annual State budget
law.
(4) If, when planning the annual State budget, revenues in any
of the special budgets and the surplus of funds from previous
years does not cover the annual budget expenditures but there is
a surplus of funds in another special budget, then, upon
calculating the proportion of each special budget revenues, the
financing for covering the budget expenditures shall be included
therein.
[25 October 2018 / The new wording of this Section shall
come into force on 1 January 2021. See Paragraph 68 of
Transitional Provisions]
Section 23. Report on Mandatory
Contributions
(1) An employer has an obligation to, once a month until the
17th day of the month following the reporting month,
submit a report to the State Revenue Service on the object of
mandatory contributions and the mandatory contributions from the
work income of employees in the reporting month in accordance
with the procedures specified by the Cabinet.
(11) The employer who updates the income for work
of an employee and mandatory contributions in accordance with the
procedures laid down in Section 20.1, Paragraph two of
this Law, may update once each reporting month.
(12) The disburser of a seasonal agricultural
workers income (employer) shall have the obligation within five
working days after the last day of the month in which he or she
has gained income to submit to the State Revenue Service an
employer's report on the income of the seasonal agricultural
worker - income tax payer, and the calculated seasonal
agricultural workers income tax in the reporting month. The
procedures by which the disburser of a seasonal agricultural
workers income (employer) shall submit employer's report to the
State Revenue Service shall be determined by the Cabinet.
(13) [20 December 2016]
(14) The State Revenue Service shall not accept
employer's reports in which the information on the employees does
not conform to the employees' status periods.
(15) [27 November 2020 / See Paragraph 77 of
Transitional Provisions]
(2) Self-employed persons, domestic employees of a foreign
employer and foreign employees of a foreign employer shall be
obliged to submit to the State Revenue Service a report on the
object of mandatory contributions and mandatory contributions by
the 17th day of the month following the quarter in
accordance with the procedures specified by the Cabinet.
(21) [27 November 2020 / See Paragraph 75 of
Transitional Provisions]
(22) As regards the annual agricultural production
income or income from intellectual property, a self-employed
person shall be obliged to submit to the State Revenue Service a
report regarding the object of mandatory contributions and
mandatory contributions by 17 January of the following year by
submitting the fourth quarter report regarding the object of
mandatory contributions and mandatory contributions.
(3) In accordance with the procedures stipulated by the
Cabinet the State Revenue Service shall submit to the State
Social Insurance Agency information regarding social insurance
contributions made and the social tax payments made. The State
Social Insurance Agency shall, according to the procedures
stipulated by the Cabinet, register the mandatory payments and
social tax payments and shall recalculate the mandatory payment
object if such payments have not been made to the full
amount.
(4) The State Social Insurance Agency, on the basis of a
socially insured person personally requesting or submitting in
writing a request at any office of the State Social Insurance
Agency, shall issue or send without charge information regarding
the status of the insurance accounts of such person.
(5) The State Revenue Service has the right to update and
correct the information submitted by the performers of mandatory
contributions, if mistakes have been encountered in the
information submitted by the performers of mandatory
contributions or reports regarding mandatory contributions on the
basis of the information provided by other State institutions. In
such case the State Revenue Service shall, within 10 working
days, inform the performer of mandatory contributions regarding
the corrections made.
(6) The employer has an obligation to submit the information
referred to in Paragraph one of this Section to the State Revenue
Service within a month following the date on which the court
judgement or decision taken by the respective State
administration institution on the recovery of remuneration for
forced absence from work or work income not paid in a timely
manner has entered into effect. If the employer fails to submit
the abovementioned information, the State Revenue Service shall
update the report of the employer on the object of mandatory
contributions and mandatory contributions on the basis of an
application submitted by the person and the submitted court
judgment or decision taken by the respective State administration
institution, dividing the object of mandatory contributions and
mandatory contributions proportionately for the entire period,
unless the division arises from the court judgment or decision by
the institution.
[25 November 1999; 20 June 2001; 17 March 2005; 15 June
2006; 19 June 2008; 16 June 2009; 3 December 2009; 20 December
2012; 13 March 2014; 30 November 2015; 23 November 2016; 20
December 2016; 27 July 2017; 22 November 2017; 25 October 2018;
27 November 2020; 8 December 2021]
Chapter V.1
Mandatory Contributions for Pension Insurance from Royalties
(Copyright and Neighbouring Rights Remuneration) and Income of a
Self-employed Person
[27 November 2020 / See Paragraph
76 of Transitional Provisions]
Section 23.1 Mandatory
Contributions for Pension Insurance from Royalties (Copyright and
Neighbouring Rights Remuneration)
[27 November 2020 / See Paragraph 76 of Transitional
Provisions]
Section 23.2 Mandatory
Contributions for Pension Insurance for Self-employed Persons
[27 November 2020 / See Paragraph 76 of Transitional
Provisions]
Section 23.3 Registration
of Mandatory Contributions for Pension Insurance in the Accounts
of Persons
[27 November 2020 / See Paragraph 76 of Transitional
Provisions]
Chapter VI
State Mandatory Social Insurance Administration
Section 24. State Social Insurance
Agency
(1) By 31 December 2003:
1) the State Social Insurance Agency (hereinafter - the
Agency) is a non-profit organisation State stock company which
operates in accordance with this Law, the law On Non-profit
Organisations, the law On Stock Companies, other laws and
regulations and its articles of association;
2) the Agency is a legal person, it has its own current
accounts in banks and its own seal;
3) the Agency is the manager of the budgets specified in
Section 7 of this Law;
4) the operation of the Agency is controlled by a council
appointed by the Cabinet which council includes representatives
recommended by the Minister for Welfare;
5) the chair of the council of the Agency is the Minister for
Welfare, as well as the representative of the holder of State
capital shares in the Agency;
6) the Cabinet shall appoint the Director-General of the
Agency upon recommendation from the Minister for Welfare.
(2) From 1 January 2004:
1) the Agency is a State agency supervised by the Ministry of
Welfare which implements State policy in the field of social
insurance and State social benefits;
2) the Agency is engaged in the administration of special
budgets, as well as in administration of social insurance
services and State social benefits transferred to the competence
of the Agency in accordance with laws and regulations;
3) the Agency territorial units are Agency offices.
(3) From 1 January 2011 the Agency shall administer service
pensions that have been granted in accordance with Law on the
Service Pension of State and Local Government Professional
Orchestra, Choir, Concert Organisation, Theatre and Circus
Artists and the Allowance for Creative Work of Ballet Artists,
the Law on the Service Pension of Judges, the Law on the Service
Pension of Diplomats, the Law on the Service Pension of Officials
of the Corruption Prevention and Combating Bureau, the Law on the
Service Pension of Prosecutor, the law On the Service Pensions of
Employees with Special Service Ranks Working in the System of the
Ministry of the Interior, and the by-laws On Pensions of
Rank-and-file and Commanding Officers of the Institutions of
Interior (Employers Pensions), and service pensions of the
officials of State security institutions which have been granted
in accordance with the Law on Service Pensions of Officials of
State Security Institutions (hereinafter - the service
pensions).
(4) From 15 January 2013 the Agency shall be a State authority
of direct administration under supervision of the Minister for
Welfare which carries out the functions specified in Paragraphs
two and three of this Section.
[3 April 2003; 22 January 2004; 20 December 2010; 20
December 2012; 25 October 2018]
Section 24.1 Social
Insurance Information System
The Social Insurance Information System (SIIS) is a State
information system which, in accordance with the procedures laid
down in the laws and regulations, includes information received
from the State and local government authorities, natural and
legal persons, including personal data in order to ensure the
records of socially insured persons, the granting and payment of
social insurance services, State benefits and service pensions,
the control of the outturn of the State budget funds as well as
high quality performance of the Agency's other functions of the
Agency. The Agency shall be the manager of the System.
[22 September 2016]
Section 24.2 Ensuring
Exchange of Information with Other Member States
(1) The Agency shall ensure the functioning in the Republic of
Latvia of the Access Point referred to in Article 4 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 systems, and also the functioning of the substitute for
the National Application of the Agency (hereinafter - the RINA)
for the preparation of structured electronic documents in order
to ensure electronic exchange of information with other Member
States in the fields of social security referred to in Article 3
of Regulation No 883/2004.
(2) The Access Point is a State information system and the
Agency is the manager thereof.
(3) The information received at the Access Point which is
related to the execution of the functions of the Agency is
processed in the RINA of the Agency and the SIIS.
(4) The RINA of the Agency is a State information system where
structured electronic documents are received and prepared for the
exchange of data with other European Union and European Economic
Area Member States and the Swiss Confederation.
(5) The manager of the RINA of the Agency shall be the
Agency.
(6) The Cabinet shall determine the information to be
processed by the RINA of the Agency and the procedures for the
processing thereof.
(7) The information received at the Access Point which is
related to the execution of the functions of the National Health
Service is automatically forwarded to this Service where it is
processed in the RINA of the National Health Service and the
International Cooperation Information System.
(8) The Agency and the National Health Service shall use the
Access Point for transferring information at the disposal of the
institution to other Member States within the limits of the
competence of the institution in the field of social
security.
[15 June 2021]
Section 24.3 Exchange of
Information within the Framework of Social Security
Agreements
The Agency shall send to and receive from the countries with
which agreements in the field of social security have been
concluded information related to the performance of the functions
of the Agency. The Agency shall process the received information
in the SAIIS.
[25 October 2018 / Section shall come into force on 1
January 2019. See Paragraph 69 of Transitional
Provisions]
Section 25. Financing the Operation
of the Agency
(1) Until 31 December 2003 the operation of the Agency shall
be financed from the special budgets in accordance with the
procedures specified in law, as well as from funds acquired by
the Agency as a result of entrepreneurial activities provided for
in the articles of association.
(2) As of 1 January 2004 the operation of the Agency shall be
financed from the special budget revenue earmarked for particular
purposes, from other special purpose earmarked income, from
donations and gifts, foreign financial assistance resources, as
well as from own revenue.
[3 April 2003; 22 January 2004]
Section 26. Financing the Operation
of the Agency
[3 April 2003]
Section 26.1 Request for
the Services Administered by the Agency
(1) A person shall submit a request for a social insurance
service, a State social benefit, and a service pension and the
documents necessary for granting thereof in person or
electronically to one of the Agency's departments. If the
respective documents are sent electronically, they should be
drawn up in accordance with the laws and regulations governing
electronic documents.
(2) A person may send a request for a social insurance service
(except for a State pension) and a State social benefit and the
documents necessary for granting thereof by mail or submit them
through an authorised person.
(3) A person may request the available services administered
by the Agency in the joint State and local government services
online portal www.latvija.lv by using the authentication means
offered by the portal.
(4) A person may also send a request for the recalculation of
State pension due to the supplementation of insurance
contributions after granting (recalculation) of the pension by
post or submit it through an authorised person.
[12 March 2015; 8 December 2011]
Section 27. Dispute or Appeal of
Administrative Acts issued by the Agency, Extension of Time
Period for Issuance Thereof
(1) A person may dispute to the director of the Agency
administrative acts issued by Agency officials or actual actions
thereof within one month from the day of the entering into effect
of the administrative act. The decision of the director of the
Agency may be appealed to a court within one month from the day
of the entering into effect of the decision of the director.
(2) The submitting of a submission to the director of the
Agency or the submitting of an application to a court shall not
suspend the execution of an administrative act issued by the
Agency. The director of the Agency is entitled, by a written
decision, to suspend the execution of an adverse administrative
act of an addressee if a submission has been received from the
person regarding the suspension of the execution of the
administrative act.
(3) The director of the Agency has the right, with a motivated
decision, to extend the time period for issuance of an
administrative act up to three years from the day of receipt of a
person's request, if a lasting determination of facts is required
for granting of social insurance services or State social
benefits in relation to the receipt of information from a
competent foreign institution. A decision of the director of the
Agency to extend a time period may be appealed to court.
(4) Administrative acts prepared in the Social Insurance
Information System (SIIS) shall be in effect and valid without
the signature of the official of the Agency.
(5) An employer and a self-employed person may contest the
calculation of the minimum mandatory contributions made by the
Agency by submitting a submission to the director of the Agency
within a month from the day when the information has been sent in
the Electronic Declaration System. The decision of the director
of the Agency may be appealed to a court within one month from
the day of the entering into effect of the decision of the
director.
[22 January 2004; 16 June 2009; 27 November 2020; 8
December 2021]
Section 27.1 Recovery of
Overpayments of Social Insurance Services, State Social Benefits
and Service Pensions
(1) The Agency shall recover the overpaid sums of social
insurance services, State social benefits, and service pensions
for not more than a three year period counting from the day of
detecting the overpayment, but in cases which for establishing
the overpayment need information from a competent authority of a
foreign country - for not more than a three year period within
six years starting from the day of detecting the overpayment. The
Agency shall initiate enforcement activities in order to recover
the overpaid sums for a social insurance service, a State social
benefit, or a service pension granted to the respective person
within one year after the deadline for voluntary execution has
expired in accordance with the procedures specified in the
Administrative Procedure Law by applying the limitation periods
and the conditions for terminating the limitation periods
specified in the Civil Procedure Law.
(2) If the social insurance service, State social benefit, or
service pension has been granted to a person, the Agency shall
perform deductions for recovery of the overpayment of social
insurance service, State social benefit, or service pension in
amount of 10 per cent from each granted social insurance service,
State social benefit, or service pension. Deductions shall not be
made from a childbirth allowance, a one-time benefit to a
surviving spouse, a funeral benefit, and a compensation for
additional expenses due to an accident at work or an occupational
disease.
(3) The State Revenue Service shall, in accordance with the
procedures stipulated by the Cabinet, refund the Agency the
personal income tax deducted from the overpaid service upon
request of the Agency to refund the sum of the tax paid into the
State budget revenues. If the person has already regained the
personal income tax by submitting a personal income tax return,
he or she has an obligation to refund the personal income tax
deducted for the service and paid into the special budget.
(4) If a person has not been granted a social insurance
service, a State social benefit, or a service pension or the
payment for the abovementioned services has been terminated, the
administrative act shall be forwarded to a bailiff for enforced
recovery, on the basis of the Agency official's executive order
in accordance with the procedures and within the time limit
specified in the Civil Procedure Law. On the basis of the Agency
official's executive order, the Agency shall forward the
administrative act to a bailiff for enforced recovery also in
case the respective person continues to receive the service and
on the day of detecting the overpayment the sum thereof exceeds
five times the monthly amount of the social insurance service,
the State social benefit, and the service pension.
(5) If at the time when the Agency makes deductions due to the
overpayment of a social insurance service, a State social
benefit, or a service pension, the bailiff's order for the
recovery of the debt from the abovementioned services has been
received, the Agency shall collect the debt for the benefit of
other debt collectors after it has deducted the overpayment for a
social insurance service, a State social benefit, or a service
pension.
(6) If the overpayment of social insurance service, State
social benefit, or service pension has occurred in relation to
death or disappearance of a person, a credit institution or
akciju sabiedrība "Latvijas Pasts" [State stock company
Latvijas Pasts] shall, upon request of the Agency in
writing, repay the overpayment caused from the account of the
person to the Agency, transferring into the account specified in
the request of the Agency and deducting the commission of the
credit institution or State stock company Latvijas Pasts
for the performance of the transfer. Repayment shall be made in
such amount which does not exceed the funds available in the
account of the dead person in the credit institution or in the
postal payment system (PPS).
(7) If the Agency grants a social insurance service, a State
social benefit, or a service pension for a time period during
which any of these services has already been paid for, and the
laws and regulations do not provide for concurrent receipt of the
abovementioned services, the amount of the granted service costs
shall be reduced by the amount of the service disbursed (granted)
previously. In this case the amount of a service payable to a
person in the first month shall not be less than the monthly sum
of the granted service.
(8) If until the day of death of the person the Agency
disburses the unpaid social insurance service, the State social
benefit, or the service pension to the spouse, the first or
second degree relatives or in cases specified in laws to another
person on the basis of an inheritance certificate or a court
ruling, the payable sum shall be reduced by the amount of the
overpayment for the abovementioned services.
(9) If an employer, on the basis of a court ruling, reimburses
a person for forced absence from work or makes other payments
resulting from the legal employment relationship and the laws and
regulations do not provide for a concurrent receipt of the
abovementioned services and the income gained from the employer
for the time when the respective person received a social
insurance service, a State social benefit, or a service pension,
the person has an obligation to refund the sum of the granted
service to the Agency. In such case the provisions of Paragraph
one of this Section on the overpayment period and the deadlines
for its recovery shall not be applied.
(10) The recovered overpayments of social insurance services,
State social benefits, and service pensions shall be transferred
into the respective special budget or State basic budget from
which the overpaid social insurance service, State social
benefit, or service pensions were financed.
[22 September 2016; 22 November 2017; 27 November
2020]
Section 28. Right to Write off the
Overpayment Sums of Social Insurance Services, State Social
Benefits and Service Pensions
The Agency shall write off and exclude from the balance sheet
the amounts of overpayment existing in its accounts which have
resulted due to the fault of the recipients of social insurance
services, State social benefits, and service pensions and which
cannot be recovered due to the limitation period for the
execution of the administrative act or the debtor has died and
the amount of the debt does not exceed EUR 22.41 or if the person
does not have a declared place of residence or his or her place
of residence is outside Latvia and more than six years have
elapsed after coming into effect of the administrative act. If
the respective person has died, the Agency shall recover the
overpayment which exceeds two minimum monthly wages stipulated by
the Cabinet in accordance with the procedures laid down in the
laws and regulations.
[22 September 2016; 27 November 2020]
Section 28.1 Adjusting
False Information in the Employers' Reports
The Agency, according to the information at its disposal,
shall update and register the false information regarding the
mandatory contributions and the object of mandatory contributions
indicated in the employer's report, if the employer has not
eliminated the mistakes in his or her report within three
years.
[22 September 2016]
Section 29. Delivery of Social
Insurance Services, State Social Benefits and Service Pensions at
the Place of Residence
If a person receives several services (for example, pensions,
benefits) administered by the Agency at the place of residence
and in accordance with laws and regulations a fee is intended for
delivery at the place of residence for each of them, the Agency
shall collect one fee for delivery on the basis of the larger
amount of the service to be disbursed.
[20 December 2010]
Section 30. Cost of the Services
Administered by State Social Insurance for Persons Moving for
Permanent Life Abroad
(1) The State old-age pension, service pension, disability
pension, survivorʼs pension, insurance compensation in relation
to an accident at work or occupational disease for persons who
move for permanent life abroad may be transferred by the State
Social Insurance Agency to the account of the foreign bank or
credit institution of the person into which the payment in euros
may be credited.
(2) The recipient of the service shall cover the commission
fee for the transfers referred to in Paragraph one of this
Section outside a European Union Member State or a European
Economic Area country. The amount to be transferred shall be
reduced by the commission fee withheld by the bank or credit
institution, even in the case of an erroneously made payment
being transferred again to the recipient of the service.
[27 November 2020]
Transitional Provisions
1. Section 5, Paragraph four of this Law (as of 20 June 2001)
shall be applied from 14 March 2001.
[20 June 2001; 17 March 2005]
2. The rate of mandatory contributions specified in Section
18, Paragraph one of this Law and the distribution thereof
between the employer and an employee shall enter into effect on 1
January 2003.
[20 June 2001]
3. From 1 January 1998 to 31 December 1999 the rate of
mandatory contributions shall be 37 per cent from which 28 per
cent shall be paid for by an employer and 9 per cent - by an
employee.
[25 November 1999]
4. With the coming into force of this Law, the law On Social
Tax (Latvijas Republikas Saeimas un Ministru Kabineta
Ziņotājs, 1996, No. 1, 7, 15) is repealed, but:
1) persons making social insurance contributions shall
calculate and pay mandatory social insurance contributions in
conformity with the social tax object and rates specified in the
law On Social Tax (Latvijas Republikas Saeimas un Ministru
Kabineta Ziņotājs, 1996, No. 3, 21, 29) from all income for
work of socially insured persons which has been calculated for
the time period from 1 January 1991 to 31 December 1995, but paid
after 1 January 1996. The State Revenue Service shall control the
accuracy of the calculation and payment of social insurance
contributions for this time period;
2) persons making social insurance contributions shall
calculate and make social insurance mandatory contributions in
conformity with the social tax object and rates specified in the
law On Social Tax (Latvijas Vēstnesis, 1996, No. 1, 7, 15)
from all income for the work of socially insured persons which
has been calculated for the time period from 1 January 1996 to 31
December 1997, but paid after 1 January 1998. The State Revenue
Service shall control the accuracy of the calculation and payment
of social insurance contributions for this time period.
5. Applications for the transfer of the social tax payment to
be made within the time period between 1 January 1995 and 31
December 1997 shall be submitted to the State Revenue Service by
31 December 1998.
6. Late and unpaid social tax payments, increase in the amount
of principal debt, and late charges which have been formed by 31
December 1997 shall be charged in the following order - principal
debt for the time period between 1 January 1996 and 31 December
1997, principal debt for the time period between 1 January 1991
and 31 December 1995, increase in the amount of the principal
debt and late charges for the time period between 1 January 1991
and 31 December 1997.
7. In 1998 funds from the State pension special budget,
employment special budget, occupational accident special budget
and from the disability, maternity and sickness special budget
shall be included in the State basic budget for commencing the
administration of State social insurance contributions in
conformity with the proportion of special budgets in the amount
of social insurance service financing in 1998.
8. Section 16, Paragraph two of this Law shall come into force
on 1 January 1999. By 31 December 1998 late charges shall be
recovered from the employer and self-employed persons for a
missed time period for making contributions - 0.1 per cent for
each late day from the part of mandatory contributions not paid
in time.
[10 June 1998]
9. Section 21, Paragraph seven of this Law shall come into
force on 1 January 1999. By 31 December 1998, the overdue and
outstanding social insurance mandatory contributions shall have
to be made in the following order: the principal debt, increase
in the principal debt, and late charges.
[10 June 1998]
10. Section 21, Paragraph nine of this Law shall come into
force on 1 January 1999.
[10 June 1998]
11. Section 1, Clause 3, Sub-clause "i" and Section 6,
Paragraph seven of this Law, as well as amendments to Section 6,
Paragraph three determining the types of insurance to which
self-employed persons who have attained the age giving the right
to receive the State old-age pension, and the first and second
group disabled persons are subject, shall come into force on 1
January 1998.
[10 June 1998]
12. From 1 January 2000 to 31 December 2002 the rate of
mandatory contributions and distribution thereof between the
employer and the employee shall be as follows:
1) from 1 January 2000 the rate of mandatory contributions
shall be 36 per cent from which 27 per cent shall be paid by an
employer and 9 per cent - by an employee;
2) from 1 January 2001 the rate of mandatory contributions
shall be 35 per cent from which 26 per cent shall be paid by an
employer and 9 per cent - by an employee;
[20 June 2001]
13. By 31 December 2000 domestic employees at a foreign
employer shall submit to the State Revenue Service a report on
the object of mandatory contributions and contributions made in
accordance with the procedures laid down in Section 23, Paragraph
two of this Law.
[25 November 1999]
14. Amendments to Section 1, Clause 3 of this Law, except for
Sub-clauses "b" and "j", amendments to Section 5, Paragraph three
in relation to the voluntary joining of a spouse of a
self-employed person to disability insurance, maternity and
sickness insurance, Section 6, Paragraph ten, amendments to
Section 12, Paragraph two, Section 13, Paragraph three,
amendments to Section 17, amendments to Section 18, Paragraph
three, amendments to Section 19, Clause 5, amendments to Section
20, Paragraph five, amendments to Section 22 and Section 23,
Paragraphs one and two of this Law shall come into force on 1
January 2001.
[25 November 1999]
15. Cancellation of the principal debt of the capitalised
social tax payment and late charges related thereto in accordance
with Section 25 of the law On Taxes and Fees shall have the same
legal consequences as the payment of the principal debt of such
tax payment and late charges.
[25 November 1999]
16. Clause 15 of these Transitional Provisions shall also
apply to the principal debt of the capitalised social tax payment
and cancellation of late charges related thereto which has been
performed from 1 January 1998 by the day of coming into force of
this Law.
[25 November 1999]
17. If an employer has not made the mandatory contributions in
full by 13 March 2001 (inclusive), the paid amount shall be
distributed proportionally between the employees of the
respective employer.
[20 June 2001]
18. Section 20, Paragraph five of this Law shall come into
force on 1 January 2003. From 1 January 2001 to 31 December 2002
a foreign employee at a foreign employer shall calculate a
mandatory contribution multiplying the object of mandatory
contributions by the mandatory contribution rate specified for
the employee if the employee has been insured in all types of
social insurance, except for a rate specified for occupational
accident insurance and unemployment insurance, starting with the
184th day after the arrival in the Republic of Latvia or the
367th day if the duration of work exceeds 12 months for the
persons who have been sent to perform particular work in the
territory of the Republic of Latvia for a time period not longer
than 12 months.
[20 June 2001]
19. Section 1, Clause 3, Sub-clause "c" (as of 20 June 2001)
and Section 6, Paragraph thirteen of this Law shall be applied
from 1 January 2001.
[20 June 2001]
20. A person who is an employee in accordance with Section 1,
Clause 2 of this Law and receives concurrently a royalty has the
right in 2001 not to make social insurance mandatory
contributions from the income acquired in the form of a royalty.
If in 2001 the referred to person chooses to make concurrently
also social insurance mandatory contributions from the income
acquired in the form of a royalty such contributions shall be
made in conformity with the social insurance contribution rate
specified for self-employed persons and in accordance with time
periods and procedures specified for self-employed persons.
[27 July 2001]
21. Amendments to Section 5; Paragraph one, Section 6,
Paragraph four, Clause 1 and Paragraph five, Clause 1 in relation
to persons performing alternative service, as well as Section 6,
Paragraphs fifteen and sixteen shall come into force on 1 July
2002.
[6 June 2002]
22. Section 1, Clause 3, Sub-clause "l" and Section 6,
Paragraph fourteen, as well as amendments to Section 14,
Paragraph seven shall be applied from 1 January 2002.
[6 June 2002]
23. Amendments to the Law of 6 June 2002 to Section 6,
Paragraph two in relation to subjecting of employees - Group I or
II disabled persons to disability insurance, to Section 6,
Paragraph three in relation to subjecting of self-employed
persons - Group I or II disabled persons to disability insurance,
to Section 6, Paragraph nine in relation to subjecting of
domestic employees at a foreign employer - Group I or II disabled
persons to disability insurance, as well as to Section 20,
Paragraphs three, four, and seven in relation to subjecting of
domestic employees at a foreign employer - Group I or II disabled
persons to disability insurance shall come into force on 1
January 2003.
[6 June 2002; 17 March 2005]
24. Cabinet Regulation No. 436 of 23 December 1997, Articles
of Association of the Non-profit-making Organisation the State
Stock Company "Valsts sociālas apdrošināšanas aģentūra" [State
Social Insurance Agency], shall be applied until 31 December
2003.
[3 April 2003]
25. Amendments to Section 6, Paragraphs two and nine and
Section 20, Paragraph three, Clause 2, Paragraph four, Clause 2,
and Paragraph seven, Clause 3 in relation to those employees not
being subject to insurance against unemployment who receive a
service pension or who are Group III disabled persons -
recipients of State special pensions, shall come into force on 1
July 2004.
[22 January 2004]
26. From 1 January 1991 to 13 March 2001 (inclusive) a person
is socially insured starting from the day when he or she has
acquired the status of an employee [was registered with the
mandatory payments (social tax) administration in accordance with
the procedures laid down in laws and regulations] or has been
called up for mandatory active military service irrespective of
the fact whether actual mandatory payments (social tax) have been
made.
[17 March 2005; 19 June 2008; 22 November 2017]
27. If for the persons referred to in Paragraph 26 of these
Transitional Provisions, the mandatory payments (social tax)
administration has not registered the mandatory payments (social
tax) object in conformity with the provisions of Section 14,
Paragraph one of this Law, the mandatory payments (social tax)
object shall be the minimum wage stipulated by the Cabinet for
the respective time period.
[17 March 2005]
28. Amendments to Section 1, Clause 4 of this Law in relation
to persons who are employed by another Member State employer and
to whom, in accordance with Articles 13, 14, 15, 16, and 17 of
the Regulation, laws and regulations of the Republic of Latvia
are applicable, shall come into force on 1 January 2006.
[17 March 2005]
29. Amendments to Section 6, Paragraph two of this Law in
relation to employees - Group I and II disabled persons being
subject to insurance against unemployment, Paragraph nine in
relation to domestic employees at a foreign employer - Group I
and II disabled persons being subject to insurance against
unemployment, as well as Section 20, Paragraphs three, four, and
seven in relation to employees and domestic employees at a
foreign employer - Group I and II disabled persons being subject
to insurance against unemployment, shall come into force on 1
January 2006.
[17 March 2005]
30. Amendments to Section 6, Paragraph five of this Law in
relation to recipients of maternity benefits being subject to
insurance against unemployment shall come into force on 1 January
2006.
[17 March 2005]
31. Amendments to Section 6, Paragraphs eight and nine and
Section 20, Paragraph seven of this Law in relation to domestic
employees at a foreign employer being subject to insurance
against occupational accidents shall come into force on 1 January
2006.
[17 March 2005]
32. Section 6, Paragraph seventeen of this Law shall come into
force on 1 January 2006.
[17 March 2005]
33. The new wording of Section 18, Paragraph one of this Law
regarding the specification of rates of mandatory payments if the
employee has been insured in all types of social insurance to the
amount of 33.09 per cent of which 24.09 per cent is paid by the
employer and 9 per cent by the employee shall come into force on
1 January 2006.
[17 March 2005]
34. Until the day when the Law comes into force which will
specify the future status of an individual undertaking, in
addition to the persons referred to in Section 1, Clause 2 of
this Law, the following shall be deemed employers:
1) an owner of an individual undertaking (which is founded in
order to operate with craft activities within the meaning of the
law On Craft Activities) who not being in legal employment
relationship with the administrative authority of his or her
undertaking performs the operational management function of such
an undertaking if, in accordance with the procedures specified in
law, a manager (director) has not been appointed (elected) in
such undertaking, and his or her object of mandatory
contributions is his or her own selected amount which is not less
than the minimum wage stipulated by the Cabinet;
2) a manager (director) of an individual undertaking appointed
(elected) in accordance with the procedures specified in law who
not being in legal employment relationship with such an
undertaking performs the management function of such an
undertaking, and his or her object of mandatory contributions is
his or her specified remuneration, but if a remuneration is not
determined - his or her own selected amount which is not less
than the minimum wage stipulated by the Cabinet.
[27 October 2005]
35. If the persons referred to in Paragraph 34 of these
Transitional Provisions have not determined for themselves an
object of mandatory contributions or it is less than the amount
of the minimum wage stipulated by the Cabinet and there is no
supporting document which attests thereto, the tax administration
shall recover from the employer the mandatory contributions and
fines in the amount of three times the mandatory contribution
from the amount that conforms to the amount of the minimum wage
stipulated by the Cabinet.
[27 October 2005]
36. Amendments to Section 5, Section 6, Paragraph four, and
Section 19 of this Law in relation to persons who receive a care
for a disabled child benefit shall come into force on 1 January
2006.
[27 October 2005]
37. Amendments to the introductory part of Section 1, Clause 3
and Section 14, Paragraph two regarding the payers of a fixed
income tax as well as to Section 6, Paragraph 3.1
shall come into force on 1 September 2008. Self-employed persons
who pay the fixed income tax from 2008 and who have not made
mandatory contributions from 1 January 2008 to 31 August 2008
have the right of choosing to make mandatory contributions for
this period. Mandatory contributions for the period starting from
1 January 2008 until 31 August 2008 shall be made until 15
October 2008 and a late charge shall be applied to them.
[19 June 2008]
38. Amendments to Section 5, Paragraph one, Section 6,
Paragraphs four and five of this Law in relation to subjecting of
persons to pension insurance and unemployment insurance who
receive paternity benefit shall come into force on 1 January
2009.
[19 June 2008]
39. Section 6, Paragraph 5.1 of this Law and
amendments to Section 19 in relation to the subjection of such
persons to disability insurance who receive maternity or
paternity benefit, or who take care of a child who has not
reached one and a half years of age and receive a childcare
benefit, or who take care of a child who has not reached the age
of one year and receive parental benefit shall come into force on
1 January 2009.
[19 June 2008]
40. Amendments to Section 6, Paragraphs two and nine, Section
20, Paragraph three, Clause 2, Paragraph four, Clause 2, and
Paragraph seven, Clause 3 of this Law in relation to disability -
subjecting of the recipient of the State special pension to the
types of social insurance - shall come into force on 1 January
2009.
[19 June 2008]
41. Amendments to Section 13, Paragraph two of this Law shall
come into force on 1 January 2009.
[19 June 2008]
42. Amendments to Section 14, Paragraph seven of this Law in
relation to the contributions made by the employer in private
pension funds in favour of the employee not to be included in the
object of mandatory contributions in conformity with pension
schemes and paid in insurance premium sums shall come into force
on 1 January 2009.
[19 June 2008]
43. The restriction of the maximum amount of the object of
mandatory and voluntary contributions (the rights to determine
the maximum amount of the object that are delegated to the
Cabinet) provided for in Section 14, Paragraphs five and six of
this Law shall not be applied within the time period from 1
January 2009 until 31 December 2013.
[19 June 2008]
44. Persons to whom within the time period from 1 January 1996
until 13 March 2001 (inclusive) the granting of an unemployment
benefit was rejected due to the fact that the employer had not
made mandatory contributions (social tax) starting with 1 January
2009, a time period up to nine months in which the unemployment
benefit was not disbursed to the person and during which he or
she has not been in the status of a socially insured person shall
be included in pension insurance. In such case the object of
mandatory contributions (social tax) shall be the minimum wage in
the respective time period stipulated by the Cabinet.
[19 June 2008]
45. Section 20.1 of this Law shall come into force
on 1 January 2009.
[19 June 2008]
46. Amendments to Section 3, Paragraph one of this Law in
respect of the replacement of words "the contraction of an
occupational disease, as well as additional expenditures in
connection with the nursing of a child and" with "the contraction
of an occupational disease, nursing of a child of the socially
insured person, as well as additional expenditures in connection
with" shall come into force on 3 May 2010.
[16 June 2009]
47. [20 December 2010]
48. Persons, who until 1 September 2010 have performed
mandatory contributions from the payments determined in Section
14, Paragraph 2.1 of this Law, have the right to
choose not to make mandatory contributions for a time period from
1 January 2010 until 31 August.
[9 August 2010]
49. The Cabinet shall assess the impact of mandatory
contributions for pension insurance actually made and specified
in Section 5, Paragraph four of this Law on the social security
of persons and by 1 October 2021 and afterwards every three years
by 1 October shall submit a report thereon to the
Saeima.
[20 December 2010; 12 March 2015; 25 October 2018]
50. From 1 January 2012 until 31 December 2014 mandatory
contributions for pension insurance intended from the State basic
budget regarding persons who are performing paid temporary
community work shall be made from the funds from European Union
policy instruments.
[15 December 2011; 20 December 2012; 13 March 2014]
51. Amendments to Section 13, Paragraph five of this Law in
relation to the right of the State Revenue Service to register
losing the status of a socially insured person for a person
(employee), as well as amendments regarding rewording of Section
20.1 of this Law and amendments to Section 23,
Paragraph 1.1 regarding updating the amount of income
for work and mandatory contributions shall come into force on 1
March 2013.
[20 December 2012]
52. Section 26.1, Paragraph three of this Law shall
come into force on 1 June 2015.
[12 March 2015]
53. The State Insurance Agency shall calculate the mandatory
contribution object of a full calendar month for the period up to
31 December 2016 according to the calculated amount of mandatory
contributions of each micro-enterprise employee (except for cases
when an employee of the micro-enterprise -paying micro-enterprise
tax starts or terminates employment at the micro-enterprise) in
proportion to the number of employees indicated each month in the
tax return of the micro-enterprise and their actual income,
applying to them the mandatory contribution rate fixed for the
respective employee who has been insured for all types of social
insurance and who has attained the age which gives him or her the
right to receive a State old-age pension or whom an old-age
pension (including early retirement) has been granted and for an
employee who is a recipient of a service pension or a person with
disabilities - recipient of a State special pension. The
calculated mandatory contribution object shall be rounded to the
euro and cents, dropping 0.49 cents and less and rounding 0.50
cents and more to the cent.
[30 November 2015]
54. [20 December 2016]
55. [20 December 2016]
56. [20 December 2016]
57. Section 6, Paragraph 2.3 of this Law, amendment
to Section 14, Paragraph two of this Law regarding deleting the
second sentence, amendment regarding the rewording of Section 18,
Paragraph two and Section 20.1, Paragraph six shall
come into force on 1 January 2017.
[22 September 2016]
58. Section 21.1, Paragraph 1.1 of this
Law, amendment regarding the rewording of Section
21.1, Paragraph three and Section 27.1,
Paragraph three shall come into force on 1 January 2018.
[22 September 2016]
59. Pursuant to Section 21.1, Paragraph five of
this Law the Agency shall write off the mandatory contribution
margin resulting from rounding up the contributions for the
previous period from the day the margin originated until 31
December 2015 but not more than one euro per calendar year
for one socially insured person.
[22 September 2016]
60. From 1 January 2018 the Agency shall, within three years,
inform the State Revenue Service about the overpaid contributions
of an employer and a socially insured person which have been
accrued by 31 December 2016 and the amount of which reaches or
exceeds 35 per cent of the State social insurance benefit and the
overpayment shall be refunded in accordance with the procedures
stipulated by the Cabinet.
[22 September 2016]
61. An employer who has started to reimburse his or her former
worker (employee) the costs for the restrictions on competition
by 31 December 2016 and continues to reimburse them after 1
January 2017 shall not provide information regarding acquiring
the status of the employee in the reimbursement period and in the
reports on mandatory contributions shall indicate the
reimbursement for the restriction on competition in the period in
which the respective person had the status of an employee.
[22 September 2016]
62. Section 13, Paragraphs six and seven and Section 23,
Paragraph 1.4 of this Law shall come into force on 1
July 2017.
[23 November 2016]
63. By 1 May 2017 the Cabinet shall draw up draft laws on
amendments regarding the amount of a social insurance service for
socially insured persons having a low mandatory contribution
object and submit to the Saeima.
[20 December 2016]
64. The Cabinet shall draw up and submit to the Saeima
in the package of draft 2018 State budget law a draft law on
health care financing, stipulating a link between the
contributions made and receipt of health care services.
[27 July 2017]
65. Section 3, Paragraph three, Section 4, Clause 7, amendment
to Section 5, Paragraph four in relation to supplementing this
Paragraph with the words "and health insurance", amendment to
Section 5, Paragraph six in relation to supplementing this
Paragraph with a sentence, amendment to Section 6 in relation to
the new wording of Paragraphs one and two, amendment to Section
6, Paragraphs 2.1, 2.3, three, six, eight,
nine, twelve in relation to supplementing them with the words
"health insurance", Chapter III.1, amendment in
relation to the new wording of Section 18, Paragraph one and
Section 22, Paragraph one of this Law shall come into force
concurrently with the entry into force of the Health Care
Financing Law referred to in Paragraph 64 of Transitional
Provisions.
[27 July 2017; 22 November 2017]
66. A self-employed person shall submit the report on the
object of mandatory contributions from the agricultural
production income for the period by 31 December 2017 to the State
Revenue Service and shall make mandatory contributions in
accordance with the procedures and within the time periods
effective by 31 December 2017.
[22 November 2017]
67. By 1 January 2019 the Office of the Prosecutor General
shall submit to the Agency information regarding the persons
referred to in Section 6, Paragraph four, Clause 13 and Paragraph
five, Clause 9 of this Law for whom no mandatory contributions
have been made as the spouse of an Eurojust representative in
respect of the period of stay of this person in a foreign country
(but not earlier than from 1 May 2004), indicating the given
name, surname, personal identity number of the person, date of
departure to the respective foreign country as the spouse of the
Eurojust representative and also the date of return from the
respective foreign country.
[25 October 2018]
68. Amendments to Section 17, Section 20.2,
Paragraph four, Section 21, Paragraphs one, two, three,
3.1, and four, Section 22, and Section
23.1, Paragraph two of this Law in relation to
transfer of contributions into the single tax account and
amendments to Section 23, Paragraphs one, 1.5, two,
and 2.1 of this Law in relation to performance of
activities on specific dates shall come into force on 1 January
2021.
[25 October 2018]
69. Amendments to Section 14, Paragraphs five and six of this
Law in relation to the maximum amount of the objects of mandatory
contributions and voluntary insurance contributions for a period
of three years, amendment in relation to supplementing Section
14, Paragraph twenty of this Law with a second sentence and
Sections 24.2 and 24.3 of this Law shall
come into force on 1 January 2019.
[25 October 2018]
70. By 1 March 2019 an employer has the right to update the
object of mandatory contributions and mandatory contributions of
employees - professional athletes - if within the period from 1
January 2018 by 31 December 2018 a professional athlete was on a
child care leave, he (child's father) was granted a leave in
relation to the childbirth, he or she was on a leave without
retaining work remuneration that was granted to a professional
athlete to whom a child to be cared for was given under the care
and supervision according to a decision of the Orphan's and
Custody Court before approval of adoption, or for calendar days
of temporary incapacity for work, prenatal and maternity leave
for which sick-leave certificate B is issued.
[25 October 2018]
71. Section 19, Paragraph four of the Law shall come into
force on 1 January 2020.
[3 April 2019]
72. Those State institutions which employ liaison officers the
spouses of which are subject to the mandatory social insurance
according to Section 6, Paragraph four, Clause 13 and Paragraph
five, Clause 9 of the Law and for which the respective
contributions have not been made as for a spouse of a liaison
officer shall, by 31 March 2020, submit to the Agency information
regarding the period of stay of the aforementioned persons abroad
(but not earlier than from 1 May 2004), indicating the name,
surname and personal identity number of the person, the day when
the person has left for the respective foreign country as a
spouse of a liaison officer, and also the date when the person
has returned from the respective foreign countries.
[6 February 2020]
73. [15 June 2021]
74. Micro-enterprise taxpayers who have been registered as
micro-enterprise taxpayers until 31 December 2020 or have
acquired the status of a micro-enterprise taxpayer from 1 January
2021 (already registered micro-enterprise taxpayers) shall, until
30 June 2021, apply the norms of this Law and the norms of the
Micro-enterprise Tax Law which were in force on 31 December 2020,
taking into account Paragraphs 32, 33, 34, 35, 36, 37, 38 and 39
of the Transitional Provisions of the Micro-enterprise Tax
Law.
[27 November 2020]
75. Amendments to Section 6 of this Law regarding the deletion
of Paragraph 2.4, to Section 21 regarding the deletion
of Paragraph 3.1, and to Section 23 regarding the
deletion of Paragraph 2.1, as well as Section
20.4 of the Law shall come into force on 1 July
2021.
[27 November 2020]
76. Amendment to this Law regarding the deletion of Chapter
V1 shall come into force on 1 July 2021.
[27 November 2020]
77. Amendments to Section 1 of this Law regarding the deletion
of Clause 6, to Section 14 regarding the deletion of Paragraph
twenty-two, to Section 23 regarding the deletion of Paragraph
1.5 shall come into force on 1 January 2022.
[27 November 2020]
78. For the period from 1 July 2021 until 31 December 2021,
self-employed persons shall make the mandatory contributions for
pension insurance in the amount of at least 10 per cent and, if
the income of a self-employed person in a month:
1) reaches or exceeds the minimum wage specified by the
Cabinet, in addition to the object of mandatory contributions
specified in Section 14, Paragraph two of this Law, shall make
mandatory contributions to pension insurance once a quarter in
the amount of the difference of the freely selected object of
mandatory contributions and the actual income;
2) does not reach the minimum wage specified by the Cabinet,
shall, once a quarter, make mandatory contributions to pension
insurance from income.
[27 November 2020; 8 December 2021]
79. For the period from 1 July 2021 to 31 December 2021, the
Agency shall, in conformity with the mandatory contributions
actually made by the disburser of royalties (copyright and
neighbouring rights remuneration), register the object of
mandatory contributions for social insurance and pension capital
of the person by applying to the self-employed person the
mandatory contribution rate specified in Section 18, Paragraph
two of this Law.
[27 November 2020]
80. If a royalty contract has been entered into until 31
December 2020 and the payment in conformity with the entered into
royalty contract is paid out in the taxation year 2021, the norms
of this Law in the wording which was in force on 31 December 2020
shall be applied to the payer in the taxation year 2021 in
respect of the income from the abovementioned royalty contract.
The disburser of royalties (copyright and neighbouring rights
remuneration) shall not make the mandatory contributions for the
recipients of royalty who are not permanently residing in the
Republic of Latvia.
[27 November 2020]
81. For the period from 1 July 2021 until 31 December 2021,
the Agency shall, in conformity with the mandatory contributions
actually made by a self-employed person for pension insurance by
applying the mandatory contribution rate for pension insurance,
register the object of mandatory contributions of the person for
pension insurance and the pension capital.
[27 November 2020]
82. If the object of mandatory contributions is smaller than
the minimum object of mandatory contributions, the minimum
mandatory contributions in the amount of 10 per cent for pension
insurance shall be made from the difference to the minimum object
of mandatory contributions by:
1) the recipient of the royalty for the period from 1 July
2021 until 31 December 2021;
2) a self-employed person for the period from 1 July 2021
until 31 December 2021;
3) a micro-enterprise taxpayer for the period from 1 July 2021
until 31 December 2021.
[27 November 2020; 8 December 2021]
83. For the period from 1 July 2021 to 31 December 2021, the
mandatory contributions in the amount of 10 per cent for pension
insurance shall not constitute the funded pension capital of a
person.
[27 November 2020; 8 December 2021]
84. [8 December 2021]
85. The Cabinet shall, by 1 July 2021, draw up and submit to
the Saeima the draft law Amendments to the Law On State
Social Insurance regarding the social insurance of self-employed
persons from 1 January 2022.
[27 November 2020]
86. If a self-employed person who is not concurrently an
employee predicts that his or her income from the object referred
to in Section 14, Paragraph two of this Law will not reach the
minimum object of mandatory contributions in the quarter, he or
she shall submit a statement to the State Revenue Service on the
income planned in the next quarter by:
1) 15 July 2021 for the third quarter of 2021;
2) 15 October 2021 for the fourth quarter of 2021.
[27 November 2020]
87. If a self-employed person has not submitted a statement to
the State Revenue Service on the income planned in the next
quarter, the Agency shall calculate the minimum mandatory
contributions to be paid in addition by the self-employed person
and shall notify such contributions to the State Revenue Service
by 20 March 2022.
[27 November 2020]
88. If a self-employed person has submitted a statement to the
State Revenue Service on the income planned in the next quarter,
the self-employed person shall make the mandatory contributions
for pension insurance in the amount of 10 per cent of the object
specified in Section 14, Paragraph two of this Law.
[27 November 2020]
89. The State Revenue Service shall inform the Agency if it
establishes based on its mandate that a self-employed person has
provided false information regarding the amount of income from
economic activity or has performed other activities in order to
avoid calculation of the minimum mandatory contributions in the
appropriate amount. The State Revenue Service shall recover the
minimum mandatory contributions, as well as the late payment
charge and fine in accordance with the law On Taxes and Fees.
[27 November 2020]
90. A self-employed person is obliged to make the minimum
mandatory contributions for the previous calendar year by the
23rd day of the third month from the day of receipt of the
notification.
[27 November 2020]
91. The conditions of Section 6, Paragraphs 5.2 and
5.3 of this Law regarding equalisation of a furlough
allowance, a furlough assistance allowance, aid for furlough,
continuation of the parental benefit, a sickness aid benefit, an
unemployment assistance benefit, and an allowance for a young
specialist to the insurance period shall be applicable in respect
of the time period from 12 March 2020. For the persons who, on
the basis of Paragraph 73 of these Transitional Provisions (in
the wording of 27 November 2020), have made voluntary
contributions, the Agency shall, by 1 August 2021, refund the
voluntary contributions if they have not been taken into account
in the calculation of the pension.
[15 June 2021]
92. Performers of economic activity who, until 31 December
2021, have paid a patent fee for 2021 shall be socially insured
in accordance with the norms of this Law which were in force on
31 December 2020 for the period of economic activity for which
the patent fee has been paid.
[15 June 2021]
93. The Cabinet shall, by 31 December 2021, issue the
regulations referred to in Section 24.2, Paragraph six
of this Law.
[15 June 2021]
94. Until 1 February 2022, a self-employed person has the
right to update the report regarding the object of mandatory
contributions and mandatory contributions from the agricultural
production income or income from intellectual property for a
period from 1 July 2021 to 30 September 2021.
[8 December 2021]
95. For the period from 1 January 2022 to 31 December 2022,
the Agency shall, in conformity with the mandatory contributions
from income from intellectual property actually made by the
disburser of income from intellectual property, register the
object of mandatory contributions for social insurance and
pension capital of the person by applying to the self-employed
person the mandatory contribution rate specified in Section 18,
Paragraph two of this Law.
[8 December 2021]
96. A person who earns income from intellectual property shall
make the minimum mandatory contributions to State pension
insurance in the amount of 10 per cent of the difference to the
minimum amount of the object of mandatory contributions for a
period from 1 January 2022 to 31 December 2022.
[8 December 2021]
97. Section 19, Paragraph five of this Law shall come into
force on 1 January 2025.
[31 March 2022 / Paragraph five shall be included in the
wording of the Law as of 1 January 2025]
98. For the period from 1 July 2022 to 31 December 2024, the
mandatory contributions from the disability, maternity, and
sickness special budget for the person who takes care of a child
who has not attained the age of one year or one and a half years
and receives a parental benefit and concurrently a childcare
benefit shall be made for the pension, unemployment, and
invalidity insurance of such person from the object of mandatory
contributions which is formed by the sum of the parental benefit
and a childcare benefit.
[31 March 2022]
Informative Reference to European
Union Directives
[20 December 2010; 20 December
2012; 13 March 2014; 22 September 2016]
This Law contains legal norms arising from:
1) [20 December 2012];
2) Directive 2009/52/EC of the European Parliament and of the
Council of 18 June 2009 providing for minimum standards on
sanctions and measures against employers of illegally staying
third-country nationals;
3) Directive 2010/41/EU of the European Parliament and of the
Council of 7 July 2010 on the application of the principle of
equal treatment between men and women engaged in an activity in a
self-employed capacity and repealing Council Directive
86/613/EEC;
4) Directive 2011/98/EU of the European Parliament and of the
Council of 13 December 2011 on a single application procedure for
a single permit for third-country nationals to reside and work in
the territory of a Member State and on a common set of rights for
third-country workers legally residing in a Member State;
5) Directive 2014/36/EU of the European Parliament and of the
Council of 26 February 2014 on the conditions of entry and stay
of third-country nationals for the purpose of employment as
seasonal workers;
6) Directive 2014/66/EU of the European Parliament and of the
Council of 15 May 2014 on the conditions of entry and residence
of third-country nationals in the framework of an intra-corporate
transfer.
The Law shall come into force on 1 January 1998.
The Law has been adopted by the Saeima on 1 October
1997.
Acting for the President,
Deputy Chairperson of the Saeima A. Ameriks
Rīga, 21 October 1997
1 The Parliament of the Republic of
Latvia
Translation © 2022 Valsts valodas centrs (State
Language Centre)