Cabinet of Ministers Regulations No. 133 in Riga March 7, 2017 (pr. No. 11 29) amendments to Cabinet of Ministers 2010 September 7, Regulation No 827 "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" issued in accordance with the law "on State social insurance" in article 13, the first, second, fourth and fifth, 2.1, article 20 20.1 the eighth part, the third and fourth the fifth paragraph of article 20.2, and article 23 of the first, the second, 1.2 and the law "on personal income tax" the second subparagraph of article 38, a micro Tax Act, article 4 of the ninth and Jaunuzņēmum activities support law article 6, ninth part 1. make Cabinet 2010 September 7, Regulation No 827 "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" (Latvian journal 145. nr., 2010; 2011, 52, 157, 205. no; 2012, 48, no. 161; 2013, 37, no. 224; 2014, 6, 72, no. 190; 61. in 2015, no; 2016, 67, 220. no; 2017, 26 No.) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "issued in accordance with the law" on State social insurance "in article 13, the first, second, fourth and fifth, 2.1, article 20 20.1 the eighth part, the third and fourth, fifth paragraph of article 20.2 and article 23 of the first, 1.2 and the second, the law" on personal income tax "38. the second paragraph of article Micro Tax Act, article 4 of the ninth and Jaunuzņēmum activities support law article 6, ninth part "; 1.2. to replace the reference to which the provisions of the basic law, the words "issued by the fourth and fifth" with the words "fourth, fifth and sixth"; 1.3. to replace paragraph 8 and the introductory paragraph 8.3 points, the words "(including micro-taxable person)" with the words "(including micro and jaunuzņēmum the person)"; 1.4. to supplement the rules by 8.8 points in the following wording: "8.8 If in accordance with the provisions of paragraph 8.1 of the person is registered as the worker, but not started work, the employer shall have a duty to one day record the loss of the status of the worker (post code-26) to obtain the status of workers day."; 1.5. to supplement the rules by 25.11., 25.12., 25.14 25.15 25.13.,.,., and the following paragraph 25.16:25.11. "on the jaunuzņēmum of workers, which is made in the fixed fee and contributions to the State pension insurance and which are subject to all State social insurance; 25.12. for jaunuzņēmum workers, which is made in the fixed fee and contributions to the State retirement insurance and which is subject to state pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who are beneficiaries of the retirement pension, or who is a person with a disability – national special pension recipients); 25.13. for jaunuzņēmum workers, which is made in the fixed fee and contributions to the State retirement insurance and which is subject to state pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age, or who has been granted the national old-age pension (including premature)); 25.14. for jaunuzņēmum workers, which is made in the fixed fee and contributions in private voluntary pension scheme and are subject to all State social insurance; 25.15. for jaunuzņēmum workers, which is made in the fixed fee and contributions in private voluntary pension scheme and are subject to state pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who are beneficiaries of the retirement pension, or who is a person with a disability – national special pension recipients); 25.16. for jaunuzņēmum workers, of which the fixed payment is made and the contributions private voluntary pension scheme and are subject to state pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age, or who has been granted the national old-age pension (including premature)). "; 1.6. delete. 26.3 above, the words "or calculate minimum payments"; 1.7. to supplement the rules by 26.1 points in the following wording: "for the workers Jaunuzņēmum 26.1, which applies to the support programme for the fixed payment, fill out the employer's report (annex 3) box 12 and 13 and indicates the level of pensions in which insurance contributions."; 1.8. to replace the words "paragraph 29 (insolvency practitioner)" with the words "(the insolvency practitioner and jaunuzņēmum)"; 1.9. to supplement the rules by 29.1 points as follows: "If the worker is 29.1 adequate support programme to make the payment, fixed the reference month jaunuzņēmum States his work income, mandatory contributions, contributions to pension insurance and solidarity tax for the previous month before the reported month. Employer's report of work income (box 6) and payment (box 7) of the pension insurance contributions (box 14) and the solidarity tax (box 15) increases or reductions. " 1.10. to supplement the provisions of this paragraph 19.1: ' 19.1. the employer, according to the State revenue service's thematic inspection found. "; 1.11. to complement the 30.1 points behind the words "worker" with the words "(except for the jaunuzņēmum of workers, which is applied in a support programme for the fixed payment)"; 1.12. supplement with 19.3 points as follows: "If you specify the 31.1 worker income and payments 30.1, 30.2, 30.3.. or 19.1. in the cases referred to in the State revenue service and no news on the status of worker or employer, must also submit information relating to the worker's status for the last period. In those cases the State revenue service registers each worker as a socially insured person by the date specified by the employer in the news workers. "; 1.13. the supplement to chapter III 33.1 point as follows: "Jaunuzņēmum, Jaunuzņēmum 33.1 activities support law support programmes referred to in the period lost the rights to use the support programme, no later than one calendar month after the loss of the employer submitted a report on workers who were suitable to support fixed to make the payment, and completed in the previous reporting month employer reports (annex 3) by specifying these workers in the general tax treatment under that provision, 25.2 and 25.3 25.1... "and 26". 1.14. supplement with 44.1 points by the following: "provisions and 31.1 point 44.1 8.8 shall enter into force on 1 July 2017."; 1.15. to complement the table of annex 1 "message code and transcript" to 22 "by the following: 22. 26 worker loss if the person has not started working "1.16 express annex 3 as follows:" 3. the Cabinet of Ministers 2010 September 7, Regulation No 827 taxpayer number (employer name or first name and last name) report on State social insurance payments from workers ' labor income, personal income tax and business risk duty in the reference month. year (month) the payment date of income workers who are insured under the State social insurance for all types of workers who are subject to state pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who are beneficiaries of the retirement pension, or who is a person with a disability – national special pension beneficiary) workers that are subject to state pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age, or who has been granted the national old-age pension (including premature), and employees who have been granted the national old-age pension on preferential terms), which in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision to return to work and paid remuneration for the work of forced absence or in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government paid on time without earned income paid to individuals who are not necessarily socially insured workers who are employed in custodial sentence and is subject to state pension insurance, disability insurance and unemployment insurance for workers who are employed in custodial sentence and is subject to State retirement insurance (workers who have reached the age giving entitlement to the State pension age, or who has been granted the national old-age pension (including premature), and employees who have been granted the national old-age pension on preferential terms) workers whose employment income in calculating and paying the State Labour Inspectorate inspection found irregularities in workers whose earned income shall be specified in the insolvency practitioner, with workers who have terminated and which was initially assigned to the stock purchase rights workers – a Corporation Board members that comply with the law "on State social insurance" in article 1, paragraph 2 "m" in the said conditions and is subject to State retirement insurance and disability insurance workers – a Corporation Board members who comply with the law "on State social insurance" in article 1, paragraph 2 "m" in the said conditions and is subject to State retirement insurance (for employees who have reached the age giving entitlement to the State pension age , or which have been granted a State old-age pension (including premature)) jaunuzņēmum of workers, which is made in the fixed fee and contributions to the State pension insurance and exposed to all kinds of State social insurance for workers of the jaunuzņēmum, which is made in the fixed fee and contributions to the State retirement insurance and which is subject to state pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (the workers who are the beneficiaries of the retirement pension, or who is a person with a disability – national special pension beneficiary) of jaunuzņēmum, which is made in the fixed fee and contributions to the State retirement insurance and which is subject to state pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age , or which have been granted a State old-age pension (including premature)) jaunuzņēmum of workers, which is made in the fixed fee and contributions in private voluntary pension scheme and exposed to all kinds of State social insurance for workers of the jaunuzņēmum, which is made in the fixed fee and contributions to private voluntary pension scheme and are subject to state pension insurance, disability insurance, maternity and sickness insurance , parental insurance and social insurance against accidents at work and occupational diseases (employees who are beneficiaries of the retirement pension, or who is a person with a disability – national special pension beneficiary) of jaunuzņēmum workers, of which the fixed payment is made and the contributions private voluntary pension scheme and are subject to state pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age, or who has been granted the national old-age pension (including premature)) No. PO box ID code or registration number, name, earned income (euro) calculated State social security payments (euro) Clarify earned income (increase () or decrease (-)) to (euro) Specify the calculated State social security payments (increase () or decrease (-)) to (euro) withholding personal income tax (euro) business risk duty (euro) mandatory contributions to Date1 hours worked per month pension insurance contributions for 10% (euro) calculated a solidarity tax (euro) pension contributions described insurance 10% (increase () or decrease (-)) to (euro) adjusted the estimated tax of solidarity (increase (+) or decrease (-)) to (euro) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 total X X position name, signature date phone number the notes. 1. If you want to make a business risk State fees or monthly updates on the number of hours worked over the previous reporting period, the employer shall submit the specified employer reports on their review of the month during which the error occurred. 2.1 in accordance with Cabinet of Ministers 7 September 2010 No. 827 of the provisions of the "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" 29.3. section. 3. the document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. 4. Tables 12, 13, 14 and 15. box jaunuzņēmum only on the employees for which a fixed fee is made. "
2. The provisions of point 1.2 shall enter into force on 1 July 2017. Prime Minister Māris kučinskis Welfare Minister, the Minister of health of the Andean Čakš