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) follows: 1. Article 1: expressions 2. point "c" and "d" paragraph by the following: "(c)), the local member of Parliament, Member of the Cabinet of Ministers, the State (municipalities), the company's Board of Trustees , a member of the Council, as well as the other person who occupies a position that gives the right to remuneration, d) 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 is not registered as business income, taxable ";
make paragraph 3, introductory part the following: "3) self-employed — the person who earns the income as:";
turn off the "b" in paragraph 3.
Supplement 3 to the "j" section by the following: "(j)) a person whose permanent residence is in the Republic of Latvia and who work in the Republic of Latvia pay the foreign technical assistance or international financial institutions loan funds in the order of the Cabinet of Ministers;";
to supplement the article with (4) and (5) as follows: "4) domestic workers to employers — aliens: a person who, in the territory of the Republic of Latvia employs the employer — the foreign taxable person, if that person is habitually resident in the Republic of Latvia;
5) foreign workers to employers — aliens: a person employed by the employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and the Republic of Latvia staying 183 days or more in any 12-month period that begins or ends in the tax year. "
2. Replace article 3, first paragraph, the words "risk of losing income" with the words "risk of losing job income".
3. in article 5: make the second paragraph as follows: "(2) social insurance compulsory are subject to all the 15 year age of domestic workers to employers — aliens and foreign workers to employers — alien.";
make the third paragraph as follows: "(3) voluntary social insurance State cabinet in the order of 15 years can join the age of persons whose normal place of residence is in the Republic of Latvia and who are not subject to compulsory social insurance in the Republic of Latvia. Retirement insurance can voluntarily join a person in accordance with the law "on State pensions" is not assigned a State old-age pension, and pension insurance, disability insurance, maternity and sickness insurance-self-employed spouse who has not reached the age giving entitlement to the State pension age. "
4. in article 6: make the third paragraph as follows: "(3) self-employed whose income reaches the Cabinet down payment minimum, the object is subject to pension insurance, disability insurance, maternity and sickness insurance, but the self-employed who have reached the age giving entitlement to State old-age pension or disability group I or II are to be subject to pension insurance, maternity and sickness insurance".
express the sixth part as follows: "(6) foreign workers to employers — the alien is subject to pension insurance, disability insurance, maternity and sickness insurance".
Add to article at the eighth, ninth, tenth and eleventh subparagraph by the following: "(8) domestic workers to employers — the alien is subject to pension insurance, unemployment insurance, disability insurance, maternity and sickness insurance.
(9) domestic workers to employers — alien who have reached the age giving entitlement to State old-age pension or disability group I or II are to be subject to pension insurance, maternity and sickness insurance.
(10) foreign workers to employers — aliens that were sent to perform specific work in the territory of the Republic of Latvia for a period not longer than 12 months are not socially insured persons, if they submit to the State revenue service of the document certifying the payment of the required country. The document must be submitted when you register for the State revenue service taxpayer registry.
(11) the natural person conducting real estate management, is registered to work as a business income tax payer and have reached the age giving entitlement to State old-age pension or disability group I or II are not necessarily socially insured person. "
5. Express article 12, the second subparagraph by the following: "(2) voluntary insurance contributions is a voluntary payment made by article 5 of this law, the persons referred to in the third subparagraph of the national pension special budget and the disability, maternity and sickness special budget and which entitles them to receive the national old age pension, disability pension, maternity and sickness benefits corresponding to contributions made up about."
6. To express the text of article 13, the following: "(1) the employer and self-employed are registered at the State revenue service taxpayer register Cabinet.
(2) the employer shall keep a record of each worker in the State revenue service at the employer's establishment to the month in which the person under this law, article 1, point 2, acquired the status of a worker, the following month, the fifth day of the Cabinet of Ministers.
(3) persons who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance, are registered in the State social insurance agency in the Cabinet.
(4) domestic workers to employers — aliens and foreign workers to employers — alien registration in the State revenue service taxpayer register of their place of residence the address set by cabinet order within a period of 10 days from the date of acquisition of status. "
7. in article 14: make first and second subparagraph by the following: "(1) the employer and the worker's payment object is all paid work earnings to be deducted from personal income tax, without deducting the non-taxable minimum, tax incentives and the eligible expenditure for which a taxpayer has the right to reduce taxable income.
(2) self-employed payment facility is a freely chosen income from production of goods, performance of work, supply of services, creative and professional activities and other income. Payment of the minimum size of the object and its procedure shall be determined by the Cabinet of Ministers. "
express the fourth, fifth, sixth and seventh paragraph as follows: "(4) domestic workers to employers — aliens and foreign workers to employers — alien payment object is the contractual remuneration.
(5) the payment of a maximum amount and procedure determined by the Cabinet of Ministers.
(6) the insurance volunteers object, the minimum and maximum size and procedure determined by the Cabinet of Ministers.
(7) in the first subparagraph within payment object is not included in the employee benefit employer contributions to private pension funds under the licensed pension plans and the payments of insurance premiums for employees ' life, health or accident insurance, which together do not exceed 10 per cent of the insured persons and the pension plan participants estimated gross income during the current calendar year if: 1) the duration of the life assurance contract with an accumulation of assets in respect of each insured person not less than five years;
2) duration of life, health and accident insurance contract without the accumulation of assets is not less than one year;
3) life, health and accident insurance, the provisions of the Treaty provides that the insurance reimbursement for claims paid to the insured person (or beneficiary), other amounts associated with the operation of the agreement or its termination, the employer costs, and does not provide for the issuance of loans to the insured persons;
4) employer income tax pēctaksācij the second period of the first of the month is not a tax liability for prior periods. ";
Add to article at the eighth, ninth and tenth by the following: "(8) the employer's mandatory insurance premiums payable by the laws in the cases when the insurance contract is concluded in favour of the employee, not a payment.

(9) the company (the company) to the owner (owners) who, not being a labour relations with your company (the company), the administrative organ shall take this company (the company) core management function, if this company (the company) in accordance with the procedure prescribed by law has not been appointed (elected) Manager (Director), except the peasants (the fishermen), the owner of the object of compulsory contributions are his own designated amount that is not less than the Cabinet fixed minimum wage.
(10) 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 is not registered as business income tax payer payment object is the contractual remuneration. "
8. Express article 16, second and third subparagraphs by the following: "(2) the compulsory contributions, the time delay is the delay of money recovered during the outstanding payment amounts (principal sum) for each day of delay in accordance with the law on taxes and duties".
(3) the principal sum of money and delay the increase money payable or recoverable from the employer, the self-employed, domestic workers to employers — aliens and foreign workers to employers — alien funding. "
9. To supplement the law with article 16.1 the following: ' article 16.1. Payer responsibility for other law violations (1) where the employer has already employed or employed person, without entering into a work, undertaking, or graudniecīb the contract of carriage, the tax administration shall recover from the employer's mandatory contributions and the interest payment of the amount corresponding to the remuneration paid to the person, if its size is impossible to determine, and if it is larger than the Cabinet's minimum wage level whether the Cabinet defined the minimum wage around if actual charges is lower than their actual consideration or if it is not possible to determine.
(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, the tax administration shall recover the employer's mandatory contributions, in particular from the first paragraph of this article the amount of remuneration for the calendar month during which the infringement is discovered.
(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 the tax administration is not possible to identify the persons employed, the mandatory contributions recovered in the first and second part of the order, they are not represented.
(4) If this Act article 1, point 2 b of the person referred to is not set for themselves minimum installment object if it is less than the Cabinet fixed the minimum wage and have no supporting document that confirms this, the tax administration shall recover from the employer's mandatory contributions and the interest payment of the amount corresponding to the Cabinet of Ministers set minimum wage. "
10. Make the text of article 17 as follows: "the fine calculated in the State revenue service, the results of the checks carried out late and increase demanded unless the Treasury included in each special budget according to the annual State budget act in the special budget revenue share."
11. Express article 18, second and third subparagraphs by the following: "(2) the minimum rate of contribution required socially apdrošināmaj people and its distribution through the social classes the next year determined by the Cabinet of Ministers.
(3) voluntary contribution rate is set by the Cabinet of Ministers, the rate of pension insurance, disability insurance, maternity and sickness insurance ".
12. Article 19: Express point 2 as follows: "2) from the State budget are made mandatory contributions for insurance against unemployment on this law, article 6 of the fifth part 1 and 2, the persons referred to in point;"
make paragraph 5 by the following: "5) from work-specific budget are made mandatory contributions to the pension insurance of this law, article 6 of the fourth part 4 and 5 of the persons referred to in point and the unemployment insurance of the article 6 of this law the fifth subparagraph 3. persons referred to in point, if this person disability or illness due to accident at work or an occupational disease."
13. Article 20: make a fifth by the following: "(5) the foreign workers to employers — alien calculates the payment by multiplying the payment object with this law, in article 18, the minimum rate of contribution, other than rate specific work accident insurance and insurance against unemployment, from 184. day after arrival in the Republic of Latvia, or 367. day, if persons who are sent to perform specific work in the territory of the Republic of Latvia , duration exceeds 12 months. ';
to supplement the article with the seventh subparagraph by the following: "(7) the domestic worker to the employer — alien calculates the payment by multiplying the payment object with this law, in article 18, the minimum rate of contribution, other than rate specific work accident insurance. Domestic worker to the employer, alien, who has reached the age giving entitlement to the State pension age, or group I or II disabled persons is calculated by multiplying the minimum contributions payment object with this law, in article 18, the minimum rate of contribution, other than rate specific work accident insurance, insurance against unemployment and disability insurance. "
14. Article 21: make the third and fourth subparagraph by the following: "(3) the self-employed make mandatory contributions to the quarter following the 15th of the month.
(4) domestic workers to employers — aliens and foreign workers to employers — aliens out mandatory contributions to the quarter following the 15th of the month. ";
to make the ninth subparagraph by the following: "(9) If you missed employment income, the employer is obliged to make payments on the estimated working income deadline in which they should be carried out, if the income would be paid on time."
15. To supplement the law with article 21.1 as follows: "article 21.1. The repayment of the excess contributions (1) calendar year excess contributions within three months after the end of the calendar year, calculate the State social insurance agency in the Cabinet.
(2) the socially insured person shall repay the excess contributions to the State social insurance agency of the Cabinet of Ministers.
(3) the excess contributions, which is less than the amount of the national minimum wage, is accrued and repaid by the end of the calendar year in which they reach or exceed the national minimum wage.
(4) every employer excess payments the State revenue service directs another tax liability, if any, or the clearing of deferred payments, or at the request of the employer. "
16. Make the text of this article 22: "the Treasury every day including the mandatory contributions of special budget accounts according to the annual State budget act in the special budget revenue share."
17. Make article 23, first and second subparagraph by the following: "(1) the employer is obliged to perform the minimum contribution period set to submit to the State revenue service report on payment and payments from workers ' labour income in the Cabinet.
(2) self-employed domestic workers to employers — aliens and foreign workers to employers — alien is obliged to perform the minimum contribution period set to submit to the State revenue service report on payment and mandatory contributions in the order of the Cabinet of Ministers. "
18. transitional provisions: to replace in paragraph 1, the number and the word "2002" with the number and the word "2004";
make paragraph 3 by the following: ' 3. From 1 January 1998 to 31 December 1999, the payment rate is 37 per cent, of which 28 percent paid by the employer and 9 percent — worker. ";
transitional provisions be supplemented with 12, 13, 14, 15 and 16 as follows: "12. From 1 January 2000 until 2001 31 December payment rate and its distribution between the employer and the worker as follows: 1) from 1 January 2000 the compulsory payment rate is 36 percent, of which 27 percent paid by the employer and 9 percent — a worker;
2) from 1 January 2001 the minimum payment rate is 35 per cent, of which 26 percent paid by the employer and 9 percent — worker.
13. Until 2000 December 31 domestic workers to employers — alien to the State revenue service submitted a report on compulsory payment of the contributions and the object of the law article 23, second paragraph.

14. Amendment of this law, article 1, paragraph 3, except for the "b" and "j" section, the amendments to article 5 of the third part relating to self-employed spouses join the voluntary disability insurance, maternity and sickness insurance, article 6, of the tenth amendment to article 12, second paragraph, the amendment of article 13, third paragraph amended, amended article 17 article 18, third subparagraph, amended article 19, paragraph 5 of the amendment to article 20, fifth subparagraph Amendment of article 22, and of article 23 in the first and second subparagraph shall enter into force on 1 January 2001.
15. The capitalised payment of social tax of the principal sum and the related delay money for deletion according to the law "About taxes and duties" article 25 shall have the same legal effect as the principal sum for payment of this tax and delay the payment of money.
16. The transitional provisions in paragraph 15 shall also apply to the capitalised payment of social tax of the principal sum and the related delay of money, which is made from 1 January 1998 to the date of entry into force of the law. "
The law shall enter into force on 1 January 2000.
The law adopted by the Parliament in 1999 of 25 November.
State v. President Vaira Vīķe-Freiberga in Riga in 1999 on 15 December