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, 117, no. 202) the following amendments: 1. To supplement article 13 with the fifth paragraph as follows: "(5) the State revenue service has the right track of socially insured persons (employees) of the loss of status. The order in which the State revenue service recorded in the insured person's social status, determined by the Cabinet of Ministers. " 2. Make the following wording of article 20.1:20.1 "article. Work and income payment amount of clarification (1) an employer shall specify the worker's labour income and mandatory contributions for the previous month before the reported month. (2) if the employer is not clarified by the worker's labour income and mandatory contributions for the previous month, the month before the employer has the right to clarify them within three years. Refinement resulted in worker income and mandatory contributions should not be reduced. The worker's labour income and payment clarification does not change if the social insurance services, except for the State old-age pension (including premature given the State old-age pension). (3) in addition to the first and second part of the Cabinet of Ministers shall determine the cases in which the State revenue service, the employer and the insolvency practitioner shall specify the worker's labour income and mandatory contributions for the previous reporting month. If the amount of the social insurance services at the worker's labour income and payment processes change, based on the person's application. (4) the order in which the employer, the State revenue service and the insolvency practitioner shall specify the worker's labour income and payments, and the order in which calculations and make mandatory contributions for persons under public administration caused damages to compensate the labour law of the income, and submit reports on the mandatory contributions shall be determined by the Cabinet of Ministers. " 3. To supplement the law with article 20.2 as follows: "article 20.2. Payment and carry the amount from the employer or the employer of the law "on enterprise income tax" within the meaning of the related company stock purchase rights income workers which is terminated (1) income earned through stock purchase rights that were granted to the worker from the employer or with the employer-related company law "on enterprise income tax" If the employee stock purchase rights day has terminated the employment relationship with the employer, attributable to the tax period in which it was terminated. (2) the employer shall calculate the mandatory contributions for each worker that is terminated and who originally assigned the stock purchase rights, the law "on personal income tax" article 8 in part 2.5 with the personal income tax the taxable income multiplied by the payment rate for the worker that is terminated, was applicable to the employment relationship of existence last month. (3) the employer's mandatory contributions (both the employer's and employee's share) the full amount from its own funds. (4) the employer shall be paid into the special account budget payments for each worker that is terminated and which was originally allocated to the purchase of shares, the rights of the State revenue service issued the next time limit specified in the notice, after the income gained from the stock purchase rights. (5) the employer shall have a duty to perform the minimum contribution period set pursuant to article 20.1 of the Act to clarify the work of the income and the amount of the mandatory contributions for workers that is terminated, and the Cabinet of Ministers in order to submit a report to the State revenue service on payment and payments from the workers ' income for the reference month, through the purchase of shares granted and forfeited those rights. " 4. Turn article 22, second paragraph, second sentence. 5. Express 1.1 of article 23 subparagraph by the following: "(11) the employer who specifies the worker's labour income and payments 20.1 of this law, in the second paragraph of article, the procedure laid down by each reporting month may specify one time." 6. Add to article 24 of the fourth subparagraph by the following: "(4) From 15 January 2013, the Agency is under the supervision of the Minister of welfare of existing direct public administration, serving as the second and third subparagraphs to specific functions." 7. Add to article 27.1 of the sixth part as follows: "(6) 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, then 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 the amount of the service to be paid first month cannot be less than the monthly amount awarded. " 8. transitional provisions: to replace in paragraph 50 the numbers and the words "31 December 2013" with numbers and the words "30 June 2014"; transitional provisions be supplemented by the following paragraph 51: "51. Amendment of article 13 of this law in the fifth subparagraph, in respect of the State revenue service's right to register the person (employee) to the insured person's social status, as well as the loss of this law, the amendment to article 20.1 of the new version and amended article 23 of part 1.1 in respect of income and payment of claims for rectification shall enter into force on March 1, 2013." 9. Informative reference: turn off paragraph 1; Add to the informative reference to paragraph 3 by the following: "3) of the European Parliament and of the Council of 7 July 2010 the EU directive 2010/41/for the application of the principle of equal treatment for men and women engaged in an activity in a self-employed capacity and repealing Directive 86/613/EEC." The law shall enter into force on the day following its promulgation. The Parliament adopted the law of 20 December, 2012. The President a. Smith in 2013 on January 9.