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Amendments To The Law "on State Social Insurance"

Original Language Title: Grozījumi likumā "Par valsts sociālo apdrošināšanu"

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The Saeima has adopted and the President issued the following law: amendments to the law "on State social insurance" to make the law "on State social insurance" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1997, nr. 22; 1998, no. 15; 1999, no. 24; 2001, 15., 17. No, no; 2002; 2003; 2004, nr. 9, 5. No; 2005, 8, 24; 2006, nr. 14. No; 2007, 3, 12, 24 no; 2008 15. no; 2009, no. 3, 15; Latvian journal, 2009, 199.200. no; 2010, 94, 131, no. 205; 2011, no 117, 202; 13, 6., no. 232; 2014, 63, nr. 257.; 2015, 60, nr. 248.) the following amendments: 1. Replace the entire law, except article 5, first subparagraph, article 6, paragraph 9 of part IV and the transitional provisions, the word "disabled" (the number and fold) with the words "persons with disabilities" (the number and fold). 2. Add to paragraph 2 of article 1 with the "o" section as follows: o) person after the termination of employment is an agreement about the employee's professional activity restriction (restriction on competition); ". 3. Replace article 5, first paragraph, the words "handicapped people who are not registered as workers or optional socially insured" with the words "persons with disabilities that are not recorded as workers or not necessarily socially insured". 4. in article 6: express the second part of the second sentence as follows: "employees who have been granted a retirement pension, or who is a person with a disability — national special pension beneficiary — are subject to pension insurance, disability insurance, maternity and sickness insurance, parental insurance and work accident insurance."; to supplement the article with a 2.3 share the following: ' (23) Corporation Board Member who meets the worker in accordance with this law, article 1, paragraph 2 "m" the conditions of subparagraph is subject to pension insurance and disability insurance, but the Corporation Board Member who meets the worker in accordance with this law, article 1, paragraph 2 "m") (conditions and have reached the age giving entitlement to the State pension age , or which is assigned a State old-age pension (including premature), is the subject of retirement insurance. '; turn off 3.1; to make the fourth paragraph (4) as follows: "persons with disabilities 4) that are not recorded as workers or not necessarily socially insured self-employed;"; replace the seventh, eleventh and thirteenth part numbers and the words "group I or II disabled person" (the number and fold) with the words and figures "person with disability groups I or II" (the number and fold); to supplement the article with the twentieth and twenty-first paragraph as follows: "(20) a Person after the termination of employment is an agreement about the employee's professional activity restriction (restriction of competition), are socially insured throughout the period of the agreement under this article for the first or the second part. (21) the alien, which is not subject to regulation or international agreement on social security and who is employed in a European Commission funded project, is not subject to compulsory social insurance within the framework of this project. " 5. Article 13: turn in the second paragraph, the words "at the employer's place of registration"; turn off the fourth paragraph, the words "at their home address". 6. in article 14, second paragraph: turn off the first sentence, the words "(or revenue fixed individual income taxpayers)"; to turn off the second sentence. 7. Express article 18, second subparagraph by the following: "(2) the minimum rate of contribution required socially apdrošināmaj people and the breakdown of social insurance shall be determined by the Cabinet of Ministers." 8. Supplement article 19 with the third subparagraph by the following: "(3) the State social insurance agency shall withdraw the person from the State budget and special budgets established mandatory contributions for those periods, for which there is information about an individual's insurance or employment in another Member State or a country with which Latvia has a social security agreement. After payment of the withdrawal the State social insurance agency in the reporting month, the person assigned to the State pension. State pension adjustment with the first date the next month after the month in which the contributions are void. " 9. Supplement article 20.1 to sixth as follows: "(6) self-employed has the right within one month of the date on which compulsory contributions, once to specify payment and mandatory contributions for the quarter." 10. in article 21.1: Supplement to article 1.1 part as follows: "(11) the State social insurance agency shall inform the socially insured person about pārmaksātaj contributions. The order in which the socially insured person is informed, determined by the Cabinet of Ministers. "; make the third paragraph as follows: "(3) Excess contributions, an amount not reached 35 percent of State social security benefit is accrued and repaid at the end of the calendar year in which they reach or exceed 35 per cent of the State social security allowance."; to supplement the article with a fifth by the following: "(5) the State social insurance agency, calculates a person's excess contributions for the calendar year, be entitled to write off contributions incurred by rounding difference of not more than eur one socially insured person." 11. To supplement the law with 21.3 and 21.4 article as follows: "article 21.3. Payment transfer from another Member State in accordance with the Regulation (1) on the basis of a personal application and in cooperation with the competent authority of another Member State, the State social insurance agency shall make payment transfers from another Member State and shall inform the State revenue service. (2) mandatory contributions into just about the last period for which the State social insurance agency has agreed with the competent authority of another Member State and which shall not be longer than what is specified in the decision on the determination of the law applicable (A1 certificate). (3) payments made in another Member State, are counted in the State social insurance special budget without delay. (4) the mandatory contributions Transferred are not specified. (5) the minimum contributions and Transferred payment object to the State social insurance agency shall be calculated and recorded in proportion to the person as an employee or self-employed appropriate payment rate in Latvia during the period. If the calendar year calculated payment payment object exceeds the maximum amount of objects, the person is registered for the maximum payment. Excess carried mandatory contributions are not paid back. (6) the payment transfer does not change the person assigned to the insurance services, except for the age pension. After payment of registration of the State social insurance agency in the reporting month, the person granted an old-age pension. Old-age pension shall be recalculated with the first date the next month after the month in which the contributions are established. (7) the State social insurance agency within 10 working days after payment carried registration ensures the recording of the State funded pension scheme member accounts. Mandatory contributions to the State funded pension scheme member accounts are registered, the rate of contribution for the period the State funded pension scheme. 21.4 article. Payment transfer to another Member State in accordance with the Regulation (1) when the competent authority of another Member State at the request of State social insurance agency shall transfer to another Member State actually made the payments for the period specified in the decision on the determination of the law applicable (A1 certificate), and inform the State revenue service on a person, for which payments are to be transferred, and the period for which mandatory contributions calculated. (2) the State revenue service after the first paragraph of this article, the message from the State social insurance agency shall withdraw the employer the information included in the message. (3) mandatory contributions transferred from each of the State social insurance special budget expenditure according to the proportion of each specific budget in accordance with the law on the State budget for the year. (4) the mandatory contributions made for the months, which are taken into account in the calculation of social insurance services, is not transferred. (5) upon payment of a transfer of the State social insurance agency shall review the person's right to the assigned social insurance service or services. If the person loses the right to social insurance service or service changes the amount of the State social insurance agency with the first date the next month after the month in which the contributions transferred, end social security cost of service or service accounts. (6) If the period for which mandatory contributions a candidate, a person is a State funded pension scheme, the State social insurance agency within five working days of receipt of the request gives the State funded pension scheme management task to transfer a person's accumulated occupational pension funds to state pension special budget. If the State funded pension scheme member contributions after the transfer is no longer socially insured person (not subject to the national pension insurance), the State social insurance agency provides national occupational pension schemes, the Member's account. " 12. To supplement the law with article 24.1 the following: ' article 24.1. Social security information system of social insurance information system (SAIS) is a national information system, which shall include the procedures laid down in the laws of the State and local authorities, natural or legal persons received information, including personal data, to ensure socially insured persons, social security services, public benefits and retirement pensions and the cost, State budget spending controls, as well as other agencies function execution. The system administrator is the Agency. " 13. Express and 27.1 article 28 the following: ' article 27.1. Social services, social benefits and the State retirement pension overpayment recovery (1) the Agency recovers the social insurance services, public social benefits and a retirement pension overpayments shall not exceed a period of three years from the date of the finding of overpayment, but in cases where the overpayment detection requires information from the competent foreign authorities, — not more than three years of a six-year period of the overpayment detection. The agency initiated enforcement actions on the person's assigned social insurance, State social service benefits or retirement pension overpayment recovery one year after voluntary due to the end of the administrative procedure law in the application of the law of civil procedure the limitation set out in the terms and conditions of suspension of the limitation period. (2) If a person has been assigned a social insurance, State social service benefits or retirement pension, the Agency shall make deductions for social insurance, State social benefits, or retirement pension overpayment recapture 10 percent of each assigned social insurance, State social service benefits or retirement pensions. Deduction shall be made from the child's birth, the single surviving spouse benefit, death benefit and additional expenses compensation for an accident at work or an occupational disease. (3) the State revenue service of the Cabinet of Ministers duly repaid to the Agency from the service withheld overpayments, personal income tax, on the basis of the Agency's request for State budget revenue tax amounts paid reimbursed. If a person's individual income tax has already been recovered by submitting a declaration of individual income tax, the person is obliged to pay back the special budget from the service withheld personal income tax. (4) If the person does not have a social security service, State social benefits, or retirement pension, or the cost of the services is terminated, shall be referred to the administrative enforcement bailiff enforcement based on the Agency's officials, the civil procedure law executory order in the order and within the time limit. Administrative act on the basis of the Agency's officials, the Agency released an executory order to bailiff enforcement also in such a case, the person continues to receive services and overpayment detection day overpayment amount five times the social security services, State social benefits, or the amount of the retirement pension in a month. (5) where, at a time when the Agency shall make deductions due to social insurance, State social service benefits or retirement pension overpayment, you receive a bailiff's order for recovery of the debt from the services, the Agency said the recovery of the debt collection agency for the benefit of others carried out by the social insurance, State social service benefits or retirement pension overpayment is deducted. (6) If in connection with the death has occurred of social insurance, State social service benefits or retirement pension overpayments, a credit institution or a public joint stock company "Latvijas Pasts" written request by the Agency, it shall repay the Agency the sum concerned moving from a personal account to the account specified by the request of the Agency, and the credit report or the national joint stock company "Latvijas Pasts" Commission fee for transfers. Overpayment refunded up to the deceased's credit or mail payment systems (PNs) available funds in the account. (7) if the Agency granted social security services, public social benefits or retirement pension for the period in which has already been paid for any of these services, and regulations do not provide such services at the same time, the cost of the services granted shall be reduced by the amount paid in advance (given) the amount of the service. In this case the person paid the amount of the service within the first month shall not be less than the monthly amount awarded. (8) where the Agency up to the death of a person not paid social insurance, State social service benefits or retirement pension is paid to the spouse, first or second degree relatives, or in the cases specified by law on certificates of inheritance or court ruling based on the other person, the amount payable shall be reduced by the amount of the overpayment. (9) If, at the time when the person was receiving social security service, State social benefits, or retirement pension, the employer, on the basis of the judgment of the Court of Justice, the person is paid remuneration for labour or other absences forced from work legal relationship resulting in payment and regulations do not provide such services, and from earned income by the employer at the same time, the person is obliged to repay the Agency the sum of the assigned service. In this case, not to apply the first subparagraph of this article, the provisions on the recovery period and the time of recovery. (10) recovered the social insurance services, public social benefits and a retirement pension overpayments including the special budget or the general public, from which financed overpaid social security service, State social allowances or retirement pension. 28. article. The right to write off social security service, State social benefits and a retirement pension overpayment amounts written off and excluded from the Agency balance its inventory in the existing overpayments amounts incurred by the social services, social benefits and the State retirement pension beneficiary fault and where recovery is not possible because the execution of the administrative act barred or the debtor is deceased and the amount does not exceed 35 per cent of the State social security benefit or if the person is not a declared place of residence or place of residence is outside Latvia and after entry into force of the administrative act in more than six years. If the person is dead, the overpayment in excess of two Cabinet Ministers of the minimum monthly wage, agency laws enforced. " 14. To supplement the law with article 28.1, of the following: ' article 28.1. Erroneous edit employer reports the agency according to the information available to clarify and registered employers report misspelled information on mandatory contributions and payment, if the employer objects within a period of three years does not resolve errors in your report. " 15. transitional provisions be supplemented with 57, 58, 59, 60 and 61 of the paragraph by the following: ' 57. Article 6 of this law, the amendment to this paragraph 2.3 of law article 14, second paragraph, the second sentence of the amendment for the exclusion of this law article 18, second paragraph, point to a new version and the sixth subparagraph of article 20.1 shall enter into force on January 1, 2017. 58. This law, article 1.1, part 21.1 amendment of this law, article 21.1 of part three of the expression in the new version and the third part of article 27.1 shall enter into force on January 1, 2018. 59. According to this law, article 21.1 a fifth of agency scrapped after rounding the resulting payment differences for the previous period of contribution margin occurred days before 2015. through December 31, but no more than one euro for one calendar year one socially insured person. 60. from January 1, 2018, a period of three years, the Agency shall inform the State revenue service for an employer and socially insured persons pārmaksātaj contributions, which accumulated for the period up to 31 December 2016 and the amount reaches or exceeds 35 per cent of the State social security benefit and overpayment refunded Cabinet. 61. the employer, who launched a reward of competition restrictions cost the former employee (worker) to December 31, 2016, and continue its cost at January 1, 2017, the cost of reimbursement period does not provide information relating to the worker's status and reports on the mandatory contributions compensation for restrictions of competition specifies the period when the person was a worker's status. " 16. Add to the informative reference to European Union directives, with point 5 and 6 in this Editorial: ' 5) of the European Parliament and of the Council of 26 February 2014 2014//directive 36 on third country nationals in the EU the conditions of entry and residence of seasonal employment as employees; 6) European Parliament and Council of 15 may 2014 2014/66/the directive the EU on the conditions of entry and residence of third-country nationals in connection with the redeployment within the company. " The Parliament adopted the law in 2016 on September 22. The President r. vējonis 2016 in Riga on October 11.