Mandatory State Social Insurance Contributions

• Due dates of filing returns and paying taxes 

  • Name of report/return	Filing term	Due date of tax payment
    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 providing the information electronically by EDS before obtaining by the person the status of employee as provided by the law “ On Social Insurance”. No later than within three working days after changing or losing the status of employee by the person (incl. the employees who have been granted child care leave or if child care leave had finished, also if unpaid vacation has terminated)	x
    Report regarding the employment income, personal income tax and state mandatory social insurance contributions of the payers of the income tax for seasonal farm workers (Cabinet Regulation No. 827 of 07.09.2010, Annex 31[1])	Every month, within five business days following the last day of month of employment of the payer of income tax for seasonal farm workers (employee)	x
    Report on mandatory social insurance contributions made from labour income of employees, on personal income tax and business risk state fees in the reporting month (Cabinet Regulations No.827 of 07.09.2010. Annex 3[1])	By the date of the month following the reporting month indicated in the notification issued by the SRS	By the date of the month following the reporting month indicated in the notification issued by the SRS
    Report on mandatory social insurance contributions made by self-employed person or domestic person employed by foreign employer or by a foreign person employed  by a foreign employer (Cabinet Regulations No.827 of 07.09.2010. Aneex 4[1])	By 15th date of the month following the reporting quarter	By 15th date of the month following the reporting quarter

• Tax rate

  • Rate

    The standard State Social Insurance Mandatory Contributions rate (SSIMC) for employees is 35,09% - 24,09% paid by the employer and 11% paid by the employee. For more details and information, see: https://www.vsaa.gov.lv/en/services/for-employees/contributions/

^[1] Information available in Latvian