Amendments To The Law "on State Social Insurance"

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

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/241844

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). the amendments are as follows: 1. Article 1: Add to paragraph 1, after the words "a trader in another Member State or a branch (permanent establishment)" with the words "or the tenant of the staff that the use of a micro-enterprise services, which provides services for the provision of labour law" on personal income tax "within the meaning of article 17.2";
Supplement 2 to the "l" section as follows: "l) micro-enterprises, which provides services for the provision of labour law" on personal income tax "within the meaning of article 17.2, employee."
2. in article 5: to complement the first paragraph after the word "missions" with the words "persons, which result in temporary public jobs";
adding to the third paragraph after the words "giving entitlement to the State pension age" with the words "or which are not assigned a State old-age pension (including premature)";
express the sixth part as follows: "(6) micro-enterprise employees, with the exception of this law article 1, paragraph 2" l "referred to social workers are subject to insurance in accordance with the tax laws of micro-enterprise."
3. in article 6: Add to the second, third, 3.1 and the ninth subparagraph following the words ' giving entitlement to the State pension age "with the words" or who have been granted a State old-age pension (including premature) ";
Supplement 2.1 part after ' giving entitlement to the State pension age "with the words" or granted the State old-age pension (including premature) ";
Express 3.2 part as follows: "(32) natural persons carrying out economic activity and paid for it patentmaks, is subject to pension insurance and disability insurance, but persons who have reached the age giving entitlement to the State pension age, or which have been granted a State old-age pension (including premature), are subject to the retirement insurance. ';
adding to the fourth subparagraph of paragraph 11 with the following: "11) older persons carrying out temporary public works.";
replace the seventh paragraph, the words "or is a group I or II disabled persons, not necessarily socially insured persons" with the words "or who have been granted a State old-age pension (including premature), or group I or II disabled persons, not necessarily socially insured persons";
replace the eleventh paragraph, the words "or is a disabled person in Group I or II or whose habitual residence is in the Republic of Latvia" by the words "or granted a State old-age pension (including premature), or group I or II disabled, or who is not domiciled in the Republic of Latvia";
replace the thirteenth paragraph, the words "or is a group I or II disabled, not necessarily the socially insured person" with the words "or granted a State old-age pension (including premature), or group I or II disabled, not necessarily the socially insured person".
4. in article 16.1: express first and 1.1 part as follows: "(1) where the employer has already employed or employed person, without entering into a work, undertaking, or graudniecīb the contract of carriage, and are computed or paid or they had to be calculated and paid to the worker's income from which was to calculate the mandatory contributions, but this income is not shown in the accounting records and the State revenue service submitted a report on the State social insurance payments from workers ' labor income , personal income tax and business risk duty in the reference month and it is not calculated on mandatory contributions, the State revenue service recover from the employer's mandatory contributions from the amounts corresponding to the State revenue service's information about the person, if the consideration calculated its size is impossible to determine, and if it is larger than the Cabinet a set minimum monthly wage, or of the Cabinet's minimum monthly wage When calculated reimbursement is equal to or less than that or if actual consideration is not possible, and a fine triple payment. If it is not possible to determine the period in which the employer has already employed a person to wind up the work, not the company, the graudniecīb or the contract of carriage, it is considered that the person is already employed for three months, including the calendar month following that in which the irregularity was discovered, unless the employer or the employee can prove shorter employment relationship.
(11) If the employer has already employed or persons employed by the company, the graudniecīb of the work, or the contract of carriage, but it calculated or paid income or income, which had to be calculated and paid and from which was to calculate the mandatory contributions, is not shown in the accounting records and the State revenue service submitted a report on the State social insurance payments from workers ' income, work on personal income tax and business risk duty in the reference month and income without calculated minimum contributions The State revenue service, recover from the employer's payment of the difference between the payment amount calculated in accordance with the State revenue service, the information and the employer calculated payment amount, as well as a penalty of triple the amount of the mandatory contributions. ";
to turn off the second part;
make the third paragraph as follows: "(3) If it is established that the employer has already employed a person to wind up the work, not the company, the graudniecīb or the contract of carriage, but State revenue is not possible to identify the persons employed, the mandatory contributions and penalties recovered in the first part of this article in accordance with the procedures specified in that they embodied.";
Add to article 5.1 and 5.2 of part with the following:

(51) national revenue, making tax audits (audit), have the right to specify the employer calculated the worker's labour income and it will be determined on the basis of calculations carried out in accordance with the State revenue service information available, where there is both of the following conditions: 1) the State revenue service has information about the employer's income, from which it was possible to make employees more than indicated in the accounting records;
2), the employer does not provide evidence of the reasonableness of those working income calculation.
(52) If the employers want workers to labour income is based on the calculation in accordance with article 5.1, this part of the State revenue service recover from the employer's payment of the difference between the payment amount, which is determined on the basis of calculations carried out in accordance with the State revenue service, the information and the employer calculated payment amount, as well as fine triple payment. "
5. Replace article 19, first paragraph, point 1, the words "and the number and paragraph 9" with numbers and the words "in paragraphs 9 and 11.
6. Article 20: a supplement to the third subparagraph of paragraph 1 and paragraph 1 of the fourth subparagraph following the words ' giving entitlement to the State pension age "with the words" or has been granted a national old-age pension (including premature) ";
to complement the seventh part 2 of paragraph after the words "giving entitlement to the State pension age" with the words "or has been granted a national old-age pension (including premature)".
7. transitional provisions be supplemented with 50 as follows: ' 50. From 1 January 2012 to 31 December 2013 of the State budget for the mandatory contributions to the pension insurance of the person who makes the result of temporary public works, made from European Union policy instruments. "
The law shall enter into force on January 1, 2012.
The law adopted by the Parliament in 2011 on 15 December.
The President of the Parliament instead of the President s. Āboltiņ in Riga 2011 23 December