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/223478

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 no). the amendments are as follows: 1. Article 1: expressions of paragraph 1 by the following: "1) employer: a legal or natural person, the legal interest in a partnership, the other Member States of the European Union, the Swiss Confederation or the European economic area (hereinafter referred to as the other Member States) the taxpayer or another Member State of the trader's branch (permanent establishment), as well as domestic taxpayers — the foreign taxpayer lessee leased staff, which employs workers or pay in the worker's work;"
Supplement 2 to the "j" and "k" in subparagraph by the following: "(j)) of the Republic of Latvia employs a foreign taxable person, to whom the Republic of Latvia's permanent representation, as well as the person whose domestic taxpayer hires foreign taxable person — staff renter, k) a person who has entered into part IV of the civil code, in chapter 15, graudniecīb of the company or the contract of carriage, and for which at least one is detected from the law" on personal income tax "article 2.2 characteristics set out in part;"
replace the "h" point 3, the words "under which registered to" with the words "whose permanent residence is in the Republic of Latvia and has registered";
make paragraph 4 b paragraph by the following: "(b)) a person employed by the employer in another Member State and in accordance with the European Parliament and of the Council of 29 April 2004, Regulation (EC) No 883/2004 on the coordination of social security systems (hereinafter referred to as the regulation) 11, 12, 13, 14, 15 and 16 shall apply article Republic of Latvia regulations;".
2. in article 5: make the first paragraph by the following: "(1) social insurance compulsory are subject to all the 15 year age of workers employed by the employer — domestic taxpayers, taxpayers in another Member State or another Member State of the trader's branch office (permanent establishment), the people who looked after the children who have not reached the age of a year and a half, and receives the parental benefit, or older people who receive unemployment benefits , the disabled who are not registered as workers or optional socially insured self-employed, persons who receive child-raising allowance for people with disabilities, persons who receive maternity, paternity or sickness benefits, a person who receives remuneration for the child's care, being a person whose spouse (granted diplomatic rank under diplomatic and consular law) carry out diplomatic and consular services abroad and residing abroad as concerned diplomatic and consular service missing person's spouse , persons who reside in a given foreign State service of missing soldier's spouse, except when a soldier participating in international operations, military training, manoeuvre or on mission, and the self-employed. "
to make the fourth subparagraph by the following: "(4) a Person is socially insured work accident insurance, insurance against unemployment, disability insurance, maternity and sickness insurance and parents insurance and it (about it) have to make mandatory contributions, starting with the day when the person is obtained the first paragraph of this article, except the status of self-employed status. A person is socially insured retirement insurance, if the actual payments are made. "
3. in article 6: express the fourth part of paragraph 4 by the following: "4) disabled persons who are not registered as workers or optional socially insured self-employed;";
replace the eleventh and twelfth paragraph, the words "a person who enters property management" with the words "a person who enters your property management";
replace the part numbers in the s and the words "13, 14, 15, 16 and 17 article" with numbers and words "11, 12, 13, 14, 15 and 16 of article".
4. Replace article 14, second paragraph, the words "real estate" with the words "your property".
5. Make 10.0 the second subparagraph by the following: "(2) 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. In this case, the tax administration shall recover the employer's mandatory contributions, calculated from the first paragraph of this article about the consideration of three calendar months including the calendar month during which the infringement is discovered. "
6. Express article 18 the first paragraph by the following: "(1) the compulsory payment rate if employee is insured for all types of social insurance, there is interest from 35.09 24.09 percent paid by the employer and 11 percent — worker."
7. Supplement article 21 with 2.1 part as follows: "(21) if the employer has not done in the statutory social insurance contributions, the person on whom the employer had to make them and who has reached the age giving entitlement to the State pension age, you can make social insurance contributions for pension insurance. Cabinet of Ministers regulations govern the time limits and order in which makes social insurance contributions for pension insurance. "
8. Supplement article 24 to the third part as follows: "(3) From 1 January 2011, the Agency administers the retirement pension granted under State and local professional Orchestra, choir, koncertorganizācij, theater and circus artists of the retirement pension and benefits for the artists of Ballet creative works of the law, the judges law, the retirement pension retirement pensions Act of diplomats, corruption prevention and combating Bureau officers retirement pension law The Prosecutor, a retirement pension law, the law on retirement pension system in the Ministry of the Interior staff with special ranks "and" regulations on the home affairs institutions of the rolling gate and commanding staff pensions (employer pensions) "(hereinafter referred to as retirement pensions)."
9. Express 27.1, 28 and 29 of the article as follows: "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 the amounts overpaid for the passage of time, but not more than three years, counting from the date of overpayment detection. The Agency's decision on the person's assigned social insurance, State social service benefits or retirement pension overpayment recovery order in the administrative procedure law.
(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 recovery up to 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 benefits and death grants.
(3) If the person does not have a social security service, State social allowances or retirement pensions or it is interrupted, the previously assigned and paid social insurance, State social service benefits or retirement pension overpayment shall be recovered by the bailiff, based on Agency officials executory order.
(4) 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.
(5) social security services recovered, State 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 debt amount

Agency and excluded from the accounting balance current debt amount social security service, State social benefits and a retirement pension beneficiary fault founded as overpayment recovery which is not possible because the debtor is dead or collection has three or 10 years depending on the limitation period in administrative or civil legal relations being, or not exceeding 35 percent of the country's social security benefit.
29. article. Social services, social benefits and the State retirement pension delivery home if the person receives a residence for several administrēto of the Agency services (such as pensions, benefits) and for each delivery of residence in accordance with the regulations provided for a fee, the Agency shall levy a fee for one delivery, based on the highest level of service to be paid. "
10. transitional provisions: exclude paragraph 47;
transitional provisions be supplemented by the following paragraph 49: "49. Cabinet is assessing this law article 5, fourth paragraph down the actual payment of the pension insurance, the effects on social security for persons and up to 1 October 2011 and every six months, submit a report to the Parliament about it."
11. To supplement the law with the informative reference to European Union directives as follows: "Informative reference to European Union directives, the law includes provisions resulting from: 1) of the Council of 11 December 1986 Directive 86/613/EEC on the application of the principle of equal treatment between men and women engaged in an activity, including agriculture, in a self-employed capacity, and on the self-employed pregnant women and motherhood;
2) of the European Parliament and of the Council of 18 June 2009. directive 2009/52/EC laying down minimum standards on sanctions and measures against employers of illegally staying third-country nationals staying illegally. "
The law shall enter into force on January 1, 2011.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of the 2010 December 29.