Mandatory State Social Insurance Contributions

 Published: 03.03.2021. 11.15


  • Due dates for filing returns and paying taxes 
    • Name of report/return

      Filing deadline

      Tax payment due date

      Information about employees

      (Cabinet Regulations No.827 of 07.09.2010. Annex1[1])

      No later than within one day if provided in paper form or no later than within one hour if provided electronically through EDS.

      No later than within three business days after changing or losing employee status (incl. employees granted child care leave or if child care leave has ended or if unpaid vacation has ended)

       

      x

      Report on employment income, PIT and MSSIC for seasonal farm workers

      (Cabinet Regulation No. 827 of 07.09.2010, Annex 31[1])  

      Monthly within five business days following the last day of employment for seasonal farm workers (employee)  23rd of the following month

      Report on MSSIC made on employee income, on PIT and business risk state fees in the reporting month

      (Cabinet Regulations No.827 of 07.09.2010. Annex 3[1])  

      Monthly, by the 23rd date of the following month

      23rd of the following month

      Report on MSSIC made by self-employed persons or domestic persons employed by foreign employers or by foreign persons employed by foreign employers

      (Cabinet Regulations No.827 of 07.09.2010. Aneex 4[1])  

      Quarterly, by the 23rd of the month following the quarter.

      23rd of the following month

  • Tax rate

[1] Information available in Latvian