COVID-19

 Published: 15.07.2021. 17.53


Support during COVID-19
The information has not been updated. Please see current information in Latvian.

  • Furlough support for companies and their employees
    • The support period ends on 30 June 2021. You can apply for support for June until 15 July 2021.

      Informācija tuvākajā laika tiks precizēta atbilstoši atbalsta nosacījumu grozījumiem, kas stājas spēkā 15.03.2021.


      Entrepreneurs who experience a drop in revenue from 9 November 2020 to 30 June 2021, but not longer than the period during which imposed restrictions on economic activity are in force, can apply to SRS and receive furlough support for their employees who are not working.

      Who can receive furlough support?

      Any company whose operating income decreased by at least 20% compared to average income in August, September and October 2020 may apply for furlough support for its employees. 

      ! Please note: applications submitted after 15 March must prove that decreased revenue is a result of restrictions imposed on economic activity due to Covid-19.

      How much support can an employee receive?

      Employee – 70% of the average monthly gross salary from 1 August to 31 October 2020 (only if the employee was actually working). Furlough support will be not less than EUR 500 (in 2020 – EUR 330) and not more than EUR 1000 per month.

      Micro-enterprise employee – 50% of the average monthly gross salary for the 3rd quarter of 2020, but not less than EUR 500 (in 2020 – EUR 330) and not more than EUR 1000 per month.

      An employee who receives furlough support is granted a SSIA supplement of EUR 50 for each dependent child under the age of 24. You do not to apply to receive this supplement.

      If an employee works for several employers, furlough support may be be paid by each employer. However, the total amount received may not exceed EUR 1000 per month and the minimum benefit of EUR 500 applies only to one benefit payment per month. Support grants are decided in the order in which the employers have submitted the application. Subsequent benefits are calculated in proportion to salary and duration of furlough.

      If an employee returns to work from parental leave during the state of emergency, the allowance is set at 70% of the average parental benefit for August, September, and October 2020, but not less than EUR 500 (in 2020 – EUR 330) and not more than EUR 1000 per month.

      ! Please note - a person can receive support from several employers as well as support as a self-employed person, however, total State support cannot exceed EUR 1000 per month.

      Employers may pay their employees the difference between the furlough allowance and their full salary.

      How do I apply?

      The employer submits an application for his/her employees through EDS.

      • Furlough support is available until 30 June 2021, but not longer than the period during which imposed restrictions on economic activity are in force.
      • Furlough support can be applied for until the 15th day of the following month, e.g., 15 February for January and so on.
      • The employer must provide information about the company, reduced income, and furloughed employees. Employers must certify that the employee is capable of work and that the employee’s employment contract will not be terminated during the period for which the support is granted, as well as one month after.
      • The employer must provide information about the company, reduced income, and furloughed employees. Employers must certify that the employee is capable of work and that the employee’s employment contract will not be terminated during the period for which the support is granted, as well as one month after.
      • If support is granted, the SRS will transfer funds to the employee's account (in Latvia) within five business days and will inform the employer through EDS. The employer informs its employees about receiving the support.


      When is furlough support not granted?

      • If the employer has not submitted all tax returns and annual reports for the last 12 months before the emergency situation to SRS.
      • If the employer has been deregistered from the SRS VAT register in the last two years (except if the employer deregistered on his/her own initiative) or has suspended economic activity.
      • From 16 March, if the employer has not submitted proof that decreased income is a result of restricted economic activity due to Covid-19 or if the SRS has evaluated the employer's application and finds that the decrease in income is not related to imposed restrictions.
      • If the employer is currently involved in bankruptcy proceedings.
      • If requested for members of the employer's board of directors.
      • For days for which sick leave has been granted.
      • If the employer has sub-contracted staff to another business.
      • If the employer is a state or local government institution or a state or local government controlled business. If the employee was hired after 1 November 2020.
         

      ! Please note - when an employee is granted furlough support, he/she cannot apply for paid sick leave and municipal benefit payments.

  • Furlough support for part-time workers
    • The support period ends on 30 June 2021. You can apply for support for June until 15 July 2021.

      Businesses that experience a drop in revenue during the emergency situation can apply to SRS for support for wage subsidies for their part-time employees. The employer is obliged to pay the employee the difference between the amount of support received and the amount of wages. Thus, part-time employees will be able to continue to receive the same pay as before the emergency.

      Who can receive wage subsidies?

      Any company whose operating income decreased by at least 20% compared to average income in August, September and October 2020 may apply for furlough support for its employees. If the company did not actually operated in any of these months and there was no revenue, this month should not be included in the calculation.

      How much support can an employee receive?

      • 50% of the average monthly gross salary from 1 August to 31 October 2020, but not more than EUR 500 per month.
      • The employer is obliged to pay its employees the difference between the subsidy and wages previously payed to the employees.


      How do I apply?

      • The employer must submit an application for its employees through EDS.
      • Wage subsidies can be applied for until the 15th day of the following month, i.e., until 15 January for December, 15 February for January, and so on. The employer must also submit a report on SSIA, PIT, and business risk state fee from the employee’s income, as well as the monthly VAT declaration if required.
      • The employer must provide information about the company, reduced income, and employees. Employers must certify that the employee is capable of work and that the employee’s employment contract will not be terminated during the period for which the support is granted, as well as one month after, and that if the subsidy is not granted, employment will terminated.
      • If support is granted, the SRS will transfer funds to the employee's account (in Latvia) within five business days and will inform the employer through EDS. The employer informs its employees about receiving the support.


      When are wage subsidies not granted?

      • If the employer has not submitted all tax returns and annual reports for the last 12 months before the emergency situation to SRS. (Exceptions to this condition apply to companies that are participants in the SRS Advanced Cooperation Program.)
      • If the employer is currently involved in insolvency proceedings.
      • If requested for members of the employer’s board of directors.
      • For days for which sick leave has been granted.
      • If the employer has sub-contracted staff to another business.
      • If the employer is a state or local government institution or a state or local government controlled business.
      • If the employee was hired after 1 November 2020.
  • Grant for working capital
    • The support period ends on 30 June 2021. You can apply for support for June until 15 July 2021.

       

      Following the receipt of the EC approval, on 5 February 2021, grants for ensuring the flow of current assets took effect and became available to enterprises under the extended terms and conditions adopted by the Cabinet with amendments to the regulations on 18 January and 14 and 18 February.
       

      In order to help withstanding the second wave of the Covid-19 spread, businesses affected by the crisis have the State aid available – a grant for compensating the downfall of the flow of current assets. To implement the support measures, EUR 310.8 million euros have been allocated from the state budget in total, and it is possible to apply for the aid during the period from 1 November 2020to 31 May 2021.

      What companies may receive the grant?


      For months of 2020 (November, December):

      The support is intended for businesses that have faced significant turnover loses of minimum 20 %  during the support month, comparing to the average turnover in August, September and October 2020 taken together; moreover, this turnover in the support month (November or December) must be minimum 30 % less than the company had in the respective month of 2019.

      New undertakings registered at SRS after 1 January 2020 may apply for the State aid if the criterion of the 20% turnover losses is met, comparing to the average turnover in August, September and October 2020.

      For months of 2021:

      From January to May 2021, the grant can be received by undertakings that have face significant turnover losses in the relevant month, corresponding to one of the following criteria:

      • the undertaking’s turnover in the month of the aid period has dropped by at least 20 % comparing to the average turnover in August, September and October 2020 taken together and the turnover in the month of the aid period has dropped by at least 30 % comparing to the turnover in the relevant month of 2019 or 2020;
      • the undertaking registered itself with the SRS as a taxpayer after 1 January 2020 and its turnover in the month of the aid period has dropped by at least 20 % comparing to the average turnover in August, September and October 2020 taken together;
      • the undertaking commenced economic activities after 1 January 2019 and its turnover in the month of the aid period has dropped by at least 20 % comparing to the average turnover in August, September and October 2020 taken together;
      • the undertaking’s turnover in the month of the aid period has dropped by at least 30 % comparing to the relevant calendar month of 2019 and the undertaking’s turnover has exceeded 10 % of the turnover in the relevant calendar month of 2019 for at least three months since 1 April 2020. For example, the undertaking’s turnover in January 2019 amounted to EUR 10,000; hence, in May 2020, it must be at least EUR 1,001, in August — EUR 1,001, in October — EUR 1,001, etc., i.e., 10 % of the turnover in the relevant calendar month of 2020.

      If an undertaking did not previously — in January or February 2021 — qualify for receiving the aid, but it can qualify according to the adjusted criteria, which entered into force on 4 March, the undertaking may submit an application for the receipt of the aid also for this January and February (the application must be submitted for each month individually, certifying turnover losses in the relevant month).

       

      Significant to be noted: 

      • this support for the same eligible costs may not be combined with another State aid, including the aid provided in accordance with other support objectives under the EC declaration of 19 March 2020 “Temporary Framework to enable Member States to further support the economy in the COVID-19 outbreak".
      • the amount of the received aid is not taken into account in calculating turnover losses;
      • further on, it will be possible to receive the aid also for the undertakings that have experienced increase in the turnover at the end of 2020 comparing to the summer of 2020;

      How much can be received as a grant?

      For months of 2021:

      60 % of the total amount of the company's gross salary and the total amounts of mandatory State social insurance contributions made by the employer, for which salary taxes were paid in August, September and October 2020. The maximum available grant for one undertaking is EUR 100 000 a month. The maximum available grant for a group of related persons is EUR 800 000, with account of all other State aids granted in accordance with the Temporary Framework. The maximum available grant for a group of related persons involved in processing and preserving of fish, crustaceans and molluscs is EUR 120 000, with account of all other State aids granted in accordance with the Temporary Framework. Where an undertaking operates in a number of sectors, one of which is the processing and preservation of fish, crustaceans and molluscs, it shall keep the accounts separate from those sectors and ensure that the total aid received does not exceed the aid ceiling laid down.
       

      For months of 2020 (November, December):

      • 30 % of the total amount of the company's gross salary and the total amounts of mandatory State social insurance contributions made by the employer, for which salary taxes were paid in August, September and October 2020. The maximum available grant for one undertaking is EUR 50 000 a month. The maximum available grant for a group of related persons is EUR 800 000, with account of all other State aids granted in accordance with the Temporary Framework.
      • The maximum available grant for a group of related persons involved in processing and preserving of fish, crustaceans and molluscs is EUR 120 000, with account of all other State aids granted in accordance with the Temporary Framework. Where an undertaking operates in a number of sectors, one of which is the processing and preservation of fish, crustaceans and molluscs, it shall keep the accounts separate from those sectors and ensure that the total aid received does not exceed the aid ceiling laid down.
         

      Related persons are undertakings, among which one of the following relationships exists:

      1. an undertaking has a majority of voting rights of shareholders or members in another undertaking;
      2. an undertaking has the right to appoint or dismiss a majority of the members of the administrative, management or supervisory body in another undertaking;
      3. an undertaking has the right to exercise a dominant influence over another undertaking in accordance with a contract concluded with that undertaking or in accordance with the clause or the articles of association thereof;
      4. an undertaking which is a shareholder or a member of another undertaking solely controls the voting rights of a majority of shareholders or members in that undertaking in accordance with an agreement reached with the other shareholders or members of the undertaking.

      How to apply for the grant?

      • An application can be submitted by completing the respective form in the SRS Electronic Declaration System (EDS).
      • One may apply for the grant until 15 June 2021.
      • The application must indicate the amount requested for the aid and the total amount of the company's gross salary and the total amounts of mandatory State social insurance contributions made by the employer, for which salary taxes were paid in August, September and October 2020, and:
          • the month, for which the aid is requested;
          • a reference regarding the turnover loss criterion, to which the undertaking corresponds;
          • if an undertaking refers to the criterion “the undertaking’s turnover in the month of the aid period has dropped by at least 30 % comparing to the relevant calendar month of 2019 and the undertaking’s turnover has exceeded 10 % of the turnover in the relevant calendar month of 2019 for at least three months since 1 April 2020”, it must indicate what these three months of 2020 after 1 April are..
         
      • The undertaking must certify and indicate the turnover loss according to the criterion corresponding to the undertaking, and the fact that the aid received will be used within three months from the date of submission of the application, but no later than by 31 July 2021 to compensate for the drop in the flow of current assets which is related to the second wave of the Covid-19 outbreak.
      • An enterprise must confirm its compliance with the status of a micro, small, medium or large enterprise as defined in Article 9.4 of the Cabinet Regulation and the fact that as of 31 December 2019 and as of the moment of submitting the application no financial difficulties were encountered by the enterprise.
      • The amount of the earlier received and planned aid must be indicated which was issued under the EC declaration of 19 March 2020 "Temporary Framework to enable Member States to further support the economy in the COVID-19 outbreak", the date it was granted, the name of the aid provider and the Cabinet Regulation under which the aid was granted or is planned to be granted, so that the SRS could ascertain that the aid for the related persons does not exceed EUR 1 800 000 or EUR 120 000 for undertakings operating in the fisheries and aquaculture sector.
      • The application should have a completed declaration attached regarding the conformity of the company with the status of a small or medium enterprise. Download the declaration to be completed (.docx)  Partner companies and related companies must attach to their application a completed annex to the declaration regarding the conformity of their company with the status of a small or medium enterprise. Download the annex to the declaration to be completed (.docx)
      • It must be confirmed that the company has not previously received or does not intend to apply for any other aid for the same eligible costs.
      • It must be confirmed that the undertaking in the processing or marketing of agricultural products complies with the criteria set in Article 22(e) of the EC declaration of 19 March 2020 "Temporary Framework to enable Member States to further support the economy in the COVID-19 outbreak".

      The grant is not issued:

      • to an undertaking having a debts of taxes (duties) administered by the SRS as of the application submission day which total amount exceeds EUR 1000, except for tax payments which have been granted an extension of the period of payment, an agreement on voluntary payment of taxes has been concluded or a contract agreement has been concluded.

      • to a medium or large enterprise, which already as of 31 December 2019 and as of the time of granting the aid  is considered to be experiencing financial difficulties in accordance with the definition set by Article 2(18) of the Commission Regulation No 651/2014.

      • to a micro or small enterprise, which complies with the following features simultaneously: already as of 31 December 2019 and as of the time of granting the aid is considered to be experiencing financial difficulties in accordance with the definition set by Article 2(18) of the Commission Regulation No 651/2014 and which, at the time of granting of the aid, has a legal defence proceeding, a legal protection process is being implemented or an insolvency proceeding has been declared, has received rescue aid and has not repaid the loan or withdrawn the guarantee, or has received restructuring aid and is subject to a restructuring plan.

      • if a company is excluded or was excluded from the SRS VAT payers register during the last two years (except for the case when it is excluded at its own initiative) or its economic activities were suspended.. if during the last six month prior to the extraordinary situation a company calculated the taxes administered by the SRS on average less than EUR 200 a month.

      • if an undertaking or a member of its board of directors has been fined for infringements of the corporate tax obligations, customs or employment legal relations during the previous year and at the time of the evaluation of the application. Exception: where a warning or a fine of not more than EUR 151 has been applied for an individual infringement and the total amount of the penalties does not exceed EUR 500 per year.

      • to a public person capital company, a capital company controlled by a public person, a publicly private capital company, a private capital company, a subsidiary company, a derived public person for a capital company or a local government capital company within the meaning of the Law on Governance of Capital Shares of a Public Person and Capital Companies.

      • to the industry of primary production of agricultural products in accordance with  Article 2(9) of the Commission Regulation No 651/2014. Aid to undertakings in the processing or marketing of agricultural products shall be granted provided that it is not partly or wholly transferred to primary producers and that the aid is not based on the price or quantity of products purchased from primary producers or placed on the market by the undertakings concerned.

      • to any credit or financial institutions. Cabinet Regulation No 676 has been developed observing the provisions of the Communication from the European Commission dated 19 March 2020 “Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak” (C(2020)1863) (hereinafter referred to as the ‘Temporary Framework’) and specifically the provisions of para 20.a thereof stating that the aid cannot be granted to credit institutions and financial institutions under the Temporary Framework.  Within the meaning of the Temporary Framework, credit institutions and financial institutions are considered to be institutions referred to in Article 4 of Regulation (EU) No 575/2013

      On enterprises experiencing financial difficulties:

      GNU – enterprise in difficulty

      When evaluating the GNU features, the SRS takes into account the data of the applicant for grant and all its related companies. For medium and large enterprises, evaluation of the GNU features is performed as of 31 December 2019 and as of the aid application submission day.

      When taking a decision regarding the GNU, the SRS shall base on the information attached to the aid application on the date of submission of the project application and publicly available, reliable data regarding the aid applicant and its related undertakings (if applicable), including:

      1. shareholders;
      2. financial situation;
      • last annual report submitted in accordance with the requirements of regulatory enactments;
      • an interim review of operational periods where there are significant changes in the situation of the project applicant.

        EXAMPLE: according to the information available in the 2019 annual report, the applicant complies with the GNU, at least one of the situations referred to in Article 2 (18) of Commission Regulation No 651/2014, but the financial situation has improved significantly between the end of 2019 and the date of submission of the aid application, thus eliminating the GNU features. In order to be able to prove these facts, the applicant for the aid must submit an interim review of the applicant for operational periods and of the related undertaking (if applicable) for an interim period, which has been approved by a sworn auditor and which is not older than one month on the date of submission of the application.

      3. information regarding the increase in fixed capital (signed), which shall be evaluated in a complex together with an overview of the operational intermediate periods.

      If the aid was unduly received, the company is obliged to refund all unlawful State aid received, together with interests, published by the European Commission in accordance with Article 10 of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 2015/1589 laying down detailed rules for the application of Article 108 of the EC Treaty (hereinafter referred to as ‘Commission Regulation No 794/2004’), adding 100 base points, from the day when the State aid was paid to the grant recipient to the day of recovery of the aid, observing the interest rate application method determined in Article 11 of Commission Regulation No 794/2004. In addition, please see the Communication from the Commission on the revision of the method for setting the reference and discount rates (2018/C 14/02) (available at: https://eur-lex.europa.eu/legal-content/LV/TXT/HTML/?uri=CELEX:52008XC0119(01)&from=EN)

  • Support for the self-employed
    • The support period ends on 30 June 2021. You can apply for support for June until 15 July 2021.
       

      Informācija tuvākajā laika tiks precizēta atbilstoši atbalsta nosacījumu grozījumiem, kas stājas spēkā 15.03.2021.

      Self-employed persons registered with SRS, recipients of royalties who are not registered with SRS, and sole proprietors who experienced a decline in income from 9 November 2020 to 30 June 2021 (but not longer than the period during which imposed restrictions on economic activity are in force) may apply for furlough support.

      Do I qualify for furlough support?

      Furlough support may be requested if the revenue for the month for which support is requested has decreased by at least 20% compared to the average revenue in August, September and October 2020.

       !  Please note – applications submitted after 15 March must prove that decreased revenue is a result of restrictions imposed on economic activity due to Covid-19.

      How much support can I receive?

      • 70% of the average income or royalties in the 3rd quarter of 2020, but not less than EUR 500 (in 2020 – EUR 330) and not more than EUR 1000 per month. Calculation of royalties may not include income received from collective societies.
      • Micro-enterprises - 50% of the average monthly income for the 3rd quarter of 2020, but not less than EUR 500 (in 2020 – EUR 330) and not more than EUR 1000 per month.
      • Persons who receive this support are granted a SSIA supplement of EUR 50 for each dependent child under the age of 24 for which personal income tax deductions are applied.


      ! Please note - a person can receive support from several employers as well as support as a self-employed person, however, total State support cannot exceed EUR 1000 per month.

      How do I apply?

      • Submit an application through EDS.
      • Furlough support is available until 30 June 2021, but not longer than the period during which imposed restrictions on economic activity are in force.
      • Support can be applied for until the 15th day of the following month, e.g., until 15 February for January and so on.
      • You must provide information about your business, certify that you are capable of working, and prove that the volume of economic activity has decreased by over 20%.
      • If support is granted, SRS will transfer funds to your account (in Latvia) within five business days and will notify you through EDS.
         

      No aid is granted if:

      • Your total tax debt exceeds EUR 1000, except if a payment extension has been granted or an agreement on voluntary payment of taxes has been entered into
      • You have declared bankruptcy
      • From 16 March, you have not submitted proof that decreased income is a result of restricted economic activity due to Covid-19 or if the SRS has evaluated your application and find that the decrease in income is not related to imposed restrictions
      • You are on sick leave (those days are not included)
      • You receive support from the State Cultural Capital Fund programmes
      • You have not submitted all tax declarations for the last year before the emergency situation
      • Your economic activity started after 1 November 2020


      Sick leave and municipal benefits are not paid if you receive furlough support.

  • Support for patent payers
    • The support period ends on 30 June 2021. You can apply for support for June until 15 July 2021.

       

      Informācija tuvākajā laika tiks precizēta atbilstoši atbalsta nosacījumu grozījumiem, kas stājas spēkā 15.03.2021.

      Recepients of patent fees who experienced a decline in income from 9 November 2020 to 30 June 2021 (but not longer than the period during which imposed restrictions on economic activity are in force) may apply for furlough support.

      Can I receive furlough support?

      Furlough support may be requested if revenue for the month for which support is requested has decreased by at least 20% compared to the average revenue in August, September, and October 2020. If in any of these months you have not actually received income, that month is not included in the calculation of average income.

       !  Please note: applications submitted after 15 March must prove that decreased revenue is a result of restrictions imposed on economic activity due to Covid-19.

      How much support can I receive?

      • EUR 500 (in 2020 – EUR 400) for a full month if the patent is valid during the support period or if the patent has been valid for at least 6 months before the declaration of the emergency
      • An SSIA supplement of EUR 50 for each dependent child under the age of 24. You do not to apply to receive this supplement.
      • There is no patent fee or reduced patent fee during the support period.
      • If a patent fee or reduced patent fee was paid in 2020 for 3 or 6 months or for one year within the period for which the emergency situation has been declared, the period of application of the patent fee or reduced patent fee shall be extended for the duration of the support period.


      ! Please note - you can receive support from several employers as well as self-employed support and patent fees, but in any case, total State support cannot exceed EUR 1000 per month.

      How do I apply?

      • Submit an application through EDS.
      • Furlough support is available until 30 June 2021, but not longer than the period during which imposed restrictions on economic activity are in force.
      • Support can be applied for until the 15th day of the following month, e.g., until 15 February for January and so on.
      • You must provide information about your business, certify that you are capable of working, and prove that the volume of economic activity has decreased by over 20%.
      • If support is granted, SRS will transfer funds to your account (in Latvia) within five business days and will notify you through EDS.

      No aid is granted:

      • For the days you receive sick leave benefits
      • From 16 March if you have not submitted proof that decreased income is a result of restricted economic activity due to Covid-19 or if the SRS has evaluated your application and find that the decrease in income is not related to imposed restrictions.
  • Support for hair and beauty industry
    • Employees, self-employed* and patent payers in the salon industry may apply to the SRS for furlough compensation from 1 January 2021 until the end of the ban on providing hair and beauty services.

      *Registered with the SRS

      As of 1 March, the government has allowed haircutting, manicure, pedicure and podologist services. Therefore, suppliers of these services will no longer be able to apply for furlough support. However, support for the month of February can be requested until 15 March.

      If a person is employed by an employer, a legal entity or a self-employed person who provides salon services, works part-time or continues to be on furlogh, the employer may apply for a wage subsidy for part-time employees or furlogh support for March, which is also available to other sectors. In addition, self-employed and patent payers who provide hairdressing, manicure, pedicure and podiatric services can also receive furlogh support.

      Who can apply?

      • Persons who were employed by an employer (legal entity or self-employed person) who provided beauty services in October, November or December 2020
      • Self-employed persons who provided beauty care services in October, November or December 2020
      • Patent payers who provided beauty services in August, September, October, November or December 2020
      • Support staff who were employed by a legal entity or a self-employed person during this period
         

       !  Please note – The service provider must be registered with the Health Inspectorate.

      Proof of economic activity is determined by SRS and Health Inspectorate data. The applicant does not have to submit additional information.
       

      What are considered hair and beauty services?

      During the period of restriction, support was available to people who provided the following services: hairdressing, manicure, pedicure, massage, cosmetology, solarium, tattooing, scarification, micro-pigmentation, piercing, public sauna or public swimming pool.

      Support staff who were employed by a legal entity or a self-employed person during this period are also entitled to this support.

      How much support a person can receive?

      • Employee: 70% of the declared average monthly gross salary from 1 August to 31 October 2020, but not less than EUR 500 or more than EUR 1000 per month.
      • Self-employed: 70% of the average income in the 3rd quarter of 2020, but not less than EUR 500 or more than EUR 1000 per month.
      • Micro-enterprise: 50% of the declared average monthly gross salary for the 3rd quarter of 2020, but not less than EUR 500 or more than EUR 1000 per month.
      • Self-employed person registered as a micro-enterprise: 50% of the declared average monthly gross salary for the 3rd quarter of 2020, but not less than EUR 500 or more than EUR 1000 per month.
      • Patent fee payer with a valid patent in August, September, October, November or December 2020: EUR 500 per month.
      • Returnees to work from parental leave in January or any month during the ban on salon services: 70% of the average parental benefit for August, September and October 2020, but not less than EUR 500 or more than EUR 1000 per month.
      • Persons who receive furlough support are granted a SSIA supplement of EUR 50 for each dependent child under the age of 24. No application has to be made to receive this payment.
      • If a person has several forms of employment (e.g., employee, self-employed, several employers), it is possible to receive furlough support for each. Support is granted in the order in which the application was submitted. The minimum monthly benefit of EUR 500 applies only to one benefit payment per month. Each subsequent benefit is calculated in proportion to the salary and the duration of furlough. The total amount may not exceed EUR 1000 per month.


      ! Please note – If a person’s tax status changes in 2021, furlough support will be determined according to the tax payment regime in place on 31 December 2020.

      How to apply

      • Submit an application through EDS.
      • Furlough support is available as of 1 January 2021 for the duration of the restriction of hair and beauty services.
      • Furlough support can be applied for until the 15th day of the following month, e.g., 15 February for January and so on.
      • Indicate full name, personal identification code, period for which furlough support is requested, and Latvian account number.
      • If support is granted, the SRS will transfer funds to the employee's account (in Latvia) within five business days and will inform the employee through EDS. SRS will also notify the employer about support payments.

       

      No support is granted if:

      • For the month of March since the restriction was lifted on 1 March. Support is available in the usual way, as is the case for professionals and companies in other sectors
      • The employer, self-employed person, or patent payer has not registered with the Health Inspectorate
      • The self-employed person was not registered as a performer of economic activity in October, November or December 2020
      • The patent payer did not have a valid patent in August, September, October, November or December 2020
      • The beneficiary does not have an account in a credit institution or payment service provider in Latvia
      • The maximum amount of aid has been paid out
  • Tax payment extensions
      • You may request to divide or defer tax payments for a period of up to three years from the date of submission of the application.
      • You may also request an extension for overdue tax payments, the payment term of which has already been extended in accordance with the Law on Taxes and Duties if the delay is a result of COVID-19.
      • No late payment fees are calculated for overdue tax payments for which an extension has been granted, and information about the company will not be included in the SRS tax debtor database.
      • For detailed information on COVID-related reductions of income, see Regulations Regarding the Employers Affected by the Crisis Caused by COVID-19 which are Eligible for the Allowance for Idle Time and Division of the Payment for Late Tax Payments in Instalments or Deferral Thereof for up to Three Years (https://likumi.lv/ta/en/en/id/313514).
  • In-depth cooperation programme
    • If a participant of the In-depth Cooperation Programme can provide evidence of negative effects due to the COVID-19 crisis, the SRS shall take this into account in any decision made in 2020, 2021, 2022, and 2023.

      When is support for Programme participants provided?

      Support is provided for:

      • Deadlines for submission of reports and declarations;
      • Reduced tax revenue;
      • Reduced average monthly earnings of employees; and
      • Amount accrued as a result of a tax audit exceeds 3% of the tax revenue for the year.
         

      When assessing compliance with the criteria and identifying participants who do not meet the criteria, companies will be contacted through EDS. Evidence provided must be sufficient and fact-based to prove existence of objective circumstances that prevented the company from meeting the specific criteria of the program.

      Support will not available if the following criteria are not met:

      • Amount of penalties for administrative violations does not exceed EUR 151: total amount per year is EUR 500;
      • Not convicted of a criminal offence;
      • Not currently involved in insolvency, legal protection, or out-of-court legal protection processes;
      • Economic activity has not been terminated or suspended, liquidation process has not been initiated;
      • Company officials are not prohibited from holding positions;
      • Taxpayer or affiliated service department has not violated the regulation on use or maintenance of cash registers, hybrid cash registers, cash register systems, or specialised devices or equipment;
      • Exclusion from the VAT register has not begun;
      • Reachable at the registered legal address;
      • Taxes are paid; and
      • Company officials or members are not on the “risky” person list.