The Saeima has adopted and the President promulgated the following laws: on State social insurance, chapter I. General provisions article 1. The terms used in the law, the law is applied in the following terms: 1) employer: a legal or natural person who employs workers or pay in the worker's employment;
2) worker: a) the person who has an employment relationship with the employer under the labour code of Latvia, b) to the company (the company) 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), c) a person who occupies a position that gives the right to pay , d) a person who has contracted one of part IV of the civil code provided for in chapter 15 contracts and are not registered as business lessons from the personal income tax or corporate income tax, e) under the Ministry of the Interior and the monitoring authorities in the ratings or the commanding officer or the Department of Defense and military units held, f) by a civil servant (official candidate);
3) self-employed: a person not to be recognized as a worker in accordance with paragraph 2 of this article, but making income as: a) a person who performs personal work;
b) cult servant;
(c)) the person receiving the royalties;
d) sworn notary;
e) sworn advocate;
(f) the sworn auditor);
g) medical practice;
h) person established that requires a special permit (license) or certificate of professional qualifications in accordance with the law "on business" article 32.
2. article. The purpose of the law this law determines the State social insurance (social insurance) General principles, as well as the regulation of the financial and organisational structure.
3. article. The social insurance concept and principles (1) social insurance is a package of measures organized by the State to insure individuals or dependants of the risk of losing income due to the socially insured person's illness, disability, maternity, unemployment, old age, accidents at work or occupational disease cases. Social security is the national social security system.
(2) social insurance principles provide for: 1) solidarity between social security contributors (hereinafter persons) and social security recipients (recipients);
2) social insurance funds are used only for social security services in accordance with the law.
4. article. Social insurance social insurance are: 1) the national pension insurance (pension insurance);
2) social insurance against unemployment (unemployment insurance);
3) social insurance against accidents at work and occupational diseases (hereinafter work accident insurance);
4) disability insurance;
5) maternity and sickness insurance.
Chapter II. Socially insured persons, article 5. Socially insured persons (1) social insurance compulsory are subject to all the 15 year age of workers employed by the employer — domestic taxpayers, the active service soldiers, the people who looked after the children who have not reached the age of a year and a half, unemployment, workers with a disability, persons who receive maternity or sickness benefits, 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 and the self-employed.
(2) social insurance compulsory are subject to all the 15 year age of workers — foreign nationals employed by the employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year.
(3) voluntary retirement insurance can be added to any person who has reached 15 years of age and not subject to compulsory social insurance in the Republic of Latvia Cabinet of Ministers.
(4) a Person is socially insured and it (about it) have to make mandatory contributions, starting with the day when the person is obtained the worker's or the self-employed status, or the first, second or third part that status.
6. article. Necessarily socially insured persons according to their employment, age, health and social security (1) workers are insurable according to all social classes.
(2) employees who have reached the age giving entitlement to the State pension, and disability groups I and II are subject to pension insurance and maternity and sickness insurance, as well as accident insurance.
(3) the self-employed are subject to pension insurance, disability insurance and maternity and sickness insurance.
(4) in addition to the first, second and third part of the said persons are subject to pension insurance: 1) active service soldiers;
2 people who care) child, who has reached the age of a year and a half;
3) unemployed persons;
4) workers with a disability;
5) persons who receive maternity or sickness benefits;
6) persons 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.
(5) in addition to the first part of this article, the persons referred to in insurance against unemployment is subject to: 1) active service soldiers;
2 people who care) child, who has reached the age of a year and a half.
(6) the age of 15 have reached the workers, foreigners employed by an employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period commencing or ending in the taxation year, are subject to pension insurance, disability insurance and maternity and sickness insurance.
Chapter III. Social insurance funds and their conditions of use article 7. The social insurance special budget (1) social security contributions (contributions) are made and social services are financed from the budgets for such special: 1) State pension special budget;
2 the employment special budget);
3) work-specific budget;
4) disability, maternity and sickness special budget.
(2) special budget are administered in accordance with the law on budget and financial management ".
(3) each of the budgets you can create a special reserve, which is counted in a special budget revenue surplus over social security services provided by the funding amount.
(4) each specific budget surplus may be used in accordance with the law.
8. article. State pension special budget (1) State pension special budget consists of: 1) mandatory and voluntary contributions to pension insurance;
2) dividends from State pension special budget votes capital;
3) other revenue.
(2) of the State pension special budget can be financed social insurance services only in accordance with the law "on State pensions", except for invalidity pension and to cover this budget organizer's expenses related to the administration of the budget.
9. article. The employment special budget (1) the employment special budget constitutes the minimum contributions for insurance against unemployment and other revenue.
(2) of the employment special budget can be financed social insurance services only in accordance with the law "on compulsory social insurance against unemployment" and a cover of the managing this budget the expenses related to the administration of the budget.
10. article. Work-special budget (1) work-special budget constitutes the minimum contributions to the work accident insurance and other revenue.
(2) the work-specific budget can fund social security services only in accordance with the law "on compulsory social insurance against accidents at work and occupational diseases" and the cover of the managing this budget the expenses related to the administration of the budget.
11. article. Disability, maternity and sickness special budget (1) disability, maternity and sickness special budget constitutes the minimum contributions to the disability, maternity and sickness insurance and other revenue.

(2) of the disability, maternity and sickness special budget can be financed social insurance services only in accordance with the law "On maternity and sickness benefits as well as disability pensions and to cover the expenses of this budget operator associated with the administration of the budget.
Chapter IV. Insurance contributions, insurance compulsory contribution object, the Administration, the insurance contribution rates article 12. Insurance contributions (1) compulsory insurance contributions is a statutory mandatory payment special budget account, which entitles the person (of whom) are required to contribute, receive statutory social insurance services.
(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 which entitles them to receive the State old age pension according to the contribution.
13. article. Social insurance of a subject and the employer registration (1) the employers, self-employed, have reached the age of 15 workers, foreigners employed by an employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year, is registered in the State revenue service taxpayer registry. Place of registration and the procedure determined by the Cabinet of Ministers.
(2) the employer shall keep a record of each worker in the State revenue service at the employer's place of registration to the last day of the month in which the person under this law, article 1, point 2, acquired the status of workers.
(3) persons who voluntarily joined the retirement insurance, are registered in the State social insurance agency in the Cabinet.
(4) self employed registration in the State revenue service after his home address up to the last day of the month in which they get their income, which is a compulsory payment. The registration procedure is determined by the Cabinet of Ministers.
(5) article 6 of this law in the fourth and fifth parts of the person referred to is registered in the Cabinet.
(6) the State revenue service or the State social insurance agency for payment shall be issued after the registration statement, the structure of which shall be determined by the Cabinet of Ministers.
14. article. Payment object (1) employers ' and employees ' payment facility is all paid work earnings to be deducted from personal income tax, without deducting the non-taxable minimum, tax allowances and expenses for which the taxpayer has the right to reduce the taxable income, and contributions to the licensed pension funds.
(2) self-employed compulsory contribution object and its minimum amount is determined by the Cabinet of Ministers.
(3) The payment of the object, to the general public and special budgets, shall be determined by the Cabinet of Ministers.
(4) payment object 15 years age of workers — foreign nationals employed by the employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period commencing or ending in the taxation year, is the personal income tax the taxable domestic income taxpayers.
(5) the payment of the maximum amount of objects is determined by the Cabinet of Ministers.
(6) the voluntary insurance object and its minimum and maximum amount is determined by the Cabinet of Ministers.
15. article. Payment administration payments administered by the law.
16. article. Increase of the principal sum and the late (1) is not paid within the time limits laid down payment amount (also overdue fines) is increased according to the Latvian Bank refinancing rate specified delay period.
(2) On the expiry of the time for payment of contributions from employers and the self-employed are moved late-0.1 percent of time the outstanding payment part for each delayed day.
Article 17. Finance charge, late payment of money and increase use of the principal sum (1) interest calculated in the State revenue service, the results of the checks carried out late and increase demanded unless the Treasury including every special budget in accordance with the special budget for the year concerned the proportion of expenditure on social services funding amount.
(2) the annual financing of social insurance services and the amount of each specific budget expenses in the proportion determined by the annual law on the State budget ".
18. article. Mandatory and voluntary contributions rate (1) compulsory payment rate if employee is insured in all social classes, is 33 percent of the contributions. Mandatory contributions equal parts of employer and worker. This rate does not include work accident insurance payment rate.
(2) payment rates for distribution by social insurance in the coming year determined by the Cabinet of Ministers no later than 1 September of the previous year.
(3) voluntary contribution rate is the Cabinet fixed rate retirement insurance.
19. article. The obligatory contributions from the national budget and special budgets for the Cabinet in the order: 1) from the State budget are made mandatory contributions to the pension insurance of this law, article 6 of the fourth parts 1, 2, and 6. the persons referred to in paragraph 1;
2) from the State budget are made mandatory contributions for insurance against unemployment on this law, article 6, in the fifth subparagraph, such persons;
3) from the employment special budget being made mandatory contributions to the pension insurance of this law, article 6, paragraph 3 of the fourth part of the persons referred to in;
4) from the disability, maternity and sickness special budget being made mandatory contributions to the pension insurance of this law, article 6 of the fourth part (4) and (5) the persons referred to in;
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) if the persons referred to in, this person of disability due to accident at work or an occupational disease.
Chapter v. Payment of computation article 20. Determination of the minimum amount of contributions (1) the employer shall calculate the payment to be made for each worker, multiplying the contribution object with the minimum rate of contribution, a certain employer, if the worker is insured in all social classes.
(2) the employer shall calculate the payment to be made by multiplying the worker contribution object with the minimum rate of contribution, a certain worker, if the worker is insured in all social classes, except for the rate of a specific work accident insurance.
(3) the employer shall calculate the payment to be made for each worker who has reached the age giving entitlement to the State pension, and disability groups I or II, multiplying the contribution object with the minimum rate of contribution, a certain employer, public pension insurance, maternity and sickness insurance and insurance against work accidents.
(4) the employer shall calculate the payment to be made by a worker who has reached the age giving entitlement to the State pension, and disability groups I or II, multiplying the contribution object with the minimum rate of contribution, a certain State worker retirement insurance and maternity and sickness insurance.
(5) the age of 15 have reached the workers, foreigners employed by an employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period commencing or ending in the taxation year is calculated by multiplying the minimum contributions payment object with the minimum rate of contribution, a certain worker, if the worker is insured in all social classes except the rate of a specific work accident insurance and insurance against unemployment, from 184. day after arrival in the Republic of Latvia.
21. article. Contributions to the order and time limits (1) the employer shall be paid into the special account budget payments for each worker every month within the time limits set by the State revenue service issued a statement.
(2) workers shall make mandatory contributions through his employer. The employer withholds the contribution to be made to the workers, and paid its special budget account the first part of this article within the time limits laid down.
(3) the self-employed make mandatory contributions in the order laid down in the operational manuals of the individual income tax.
(4) the age of 15 have reached the workers, foreigners employed by an employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year, you made mandatory contributions to the special account budget by the last day of each month.

(5) persons who voluntarily joined the pension insurance, voluntary contributions made by the last day of each month.
(6) The date of deposit shall be considered the date on which the credit institution are noted down payments amount from the payer's account or mandatory contributions made in the credit institution or its transfer to mail special budget account. If the payment period expires on a holiday or holiday, payment must be made no later than on the working day following that day.
22. article. Payments debiting a special budget accounts (1) the Treasury every day, including contributions to the special account budget according to the proportion of the expenditure of the budget in the annual social security funding in the amount of services.
(2) the State Treasury annually no later than December 31, according to the State social insurance agency, on the basis of approved special budget revenue and expenditure balance.
23. article. Report on instalments (1) employers are required until the next to the last day of the month to submit to the State revenue service report on compulsory payment object and instalments for their employee income, for which the time has come to make mandatory contributions for the previous month. Report form and submitting the order is determined by the Cabinet of Ministers.
(2) self-employed workers and 15 years of age reached workers — foreign nationals employed by the employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year, is bound to the quarter following the last day of the month to submit to the State revenue service report on the payment of contributions and the object. Report form and submitting the order is determined by the Cabinet of Ministers.
(3) the State revenue service of the Cabinet of Ministers in the order provided by the national social security agency the details of all the social security contributions.
(4) the State social insurance agency sent notices of socially insured persons account. The range of insured persons, which sends notifications and sending notifications of deadlines established by the Cabinet of Ministers.
Chapter VI. The State compulsory social insurance administration article 24. Special budget operator (1) specific budget Organizer is a non-profit organisation State joint stock company "State social insurance agency" (hereinafter referred to as the Agency), which works in accordance with this law, the law on nonprofit organizations ", the law" On joint stock companies ", other regulatory acts and its Statute. The Agency established in accordance with this law and its statutes approved by the Cabinet of Ministers.
(2) the Agency is a legal person, has its own settlement accounts in banks and their stamp.
25. article. The Agency's organizational structure and operational control (1) the Agency is controlled by the Cabinet of Ministers appointed by the Council, which is established in accordance with the law "On State and local capital management companies" and the law "On joint stock companies". Its membership includes representatives of Welfare Minister suggested.
(2) the President of the Council of the Agency's Welfare Minister, who is the Governor of State Agency.
(3) the Director General of the Agency after the recommendation of the Minister of welfare appointed Cabinet.
(4) decisions of the Agency of any Pretlikumīgo person can appeal to the Court.
26. article. Financing of the activities of the Agency the Agency's activities funded from special budgets in accordance with the procedure prescribed by law, as well as of the means which the Agency derives from statutes of business.
1. Transitional provisions this law article 5, fourth paragraph shall enter into force on 1 January 2002. From 1 January 1998 to 1 January 2002, the socially insured person, which actually is made mandatory contributions. This condition does not apply to persons subject to a work accident insurance.
2. Article 18 of this law laid down in the first subparagraph the payment rate and its distribution between the employer and the worker shall enter into force on 1 January 2002.
3. From 1 January 1998 to 31 December 2001, the entry into force of this law, article 18, first paragraph, the minimum contribution rate and its distribution between the employer and the worker, the payment rate is 37 per cent, of which 28 percent paid by the employer and 9 percent — worker.
4. With the entry into force of this law shall lapse by law "on social tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1996, 1, 7, 15 no), but: 1) of all socially insured persons working income, calculated for the period from 1 January 1991 to 31 December 1995 but paid after January 1, 1996, the social insurance contributors in the calculation and payment of compulsory social insurance contributions according to the law "on social tax" (the Republic of Latvia Supreme Council and the Government of the rapporteur , 1991, 3, 21, 29.) social tax specified object and rates. Social insurance contributions calculation and payment accuracy control for that period by the State revenue service;
2) of all socially insured persons working income, calculated for the period from 1 January 1996 to 31 December 1997, but paid after 1 January 1998, the social insurance contributors in the calculation and payment of compulsory social insurance contributions according to the law "on social tax" (Latvia's journal, 1996, 1, 7, 15 no) social tax specified object and rates. Social insurance contributions calculation and payment accuracy control for that period by the State revenue service.
5. Applications for the period from 1 January 1995 to 1997 December 31 to pay social tax review to be submitted to the State revenue service 1998 December 31.
6. Overdue and unpaid social tax payments, the principal sum and the increase of late, which led to the 1997 to 31 December, subject to the following order: a the principal sum for the period from 1 January 1996 to 31 December 1997, the principal sum for the period from 1 January 1991 to 31 December 1995, the increase of the principal sum and the delay for the period from 1 January 1991 to 31 December 1997.
7. Social insurance contributions for the opening of administration in 1998 included in the General State of public pension funds in a special budget, from the employment special budget, from work-specific budget and from the disability, maternity and sickness special budget according to the proportion of the special budget for the 1998 social security funding in the amount of services.
The law shall enter into force on 1 January 1998.
The Parliament adopted the law of 1 October 1997.
In place of the President the President of the Parliament Member a. America 1997 in Riga on October 21.