Rules For State Social Insurance Contribution Rates By The State Social Insurance Types In 2008.

Original Language Title: Noteikumi par valsts sociālās apdrošināšanas iemaksu likmes sadalījumu pa valsts sociālās apdrošināšanas veidiem 2008.gadā

Read the untranslated law here: https://www.vestnesis.lv/ta/id/167921

Cabinet of Ministers Regulations No. 853 in Riga in 2007 (11 December. No 69 39 §) rules on State social insurance contribution rates by the State social insurance types in 2008, Issued in accordance with the law "on State social insurance" article 18, second and third subparagraphs and the law "on compulsory social insurance against accidents at work and occupational diseases" paragraph 6 of the transitional provisions of rule 1 defines the State social insurance compulsory contribution rate (below-minimum payment rate) required to apdrošināmaj persons and social State social insurance contributions of the volunteer rate (hereinafter referred to as the voluntary contribution rate) persons that voluntarily add to the island State's social insurance rates, as well as the breakdown by State social insurance (social insurance) ways in 2008. 2. If a worker is insured for all types of social insurance compulsory contribution rates social breakdown is as follows: 2.1 public pension insurance (pension insurance)-23.65%;
2.2. the social insurance unemployment-1.75%;
2.3. social insurance against accidents at work and occupational diseases (hereinafter-the accident insurance)-0.24%;
2.4. the disability insurance-2.92%;
2.5. the maternity and sickness insurance-3.45%;
2.6. the parental insurance-1.08%. 3. Compulsory payment rate if employee has reached the age giving entitlement to the State pension age is 28.26% of the payment. Compulsory payment rate split between the employer and the worker respectively and 7.69 20.57%%. Payment rates for distribution by social security are the following: 3.1 retirement insurance-23.65%;
3.2. work accident insurance-0.24%;
3.3. the maternity and sickness insurance-3.29%;
3.4. the parental insurance-1.08%. 4. Compulsory payment rate if employee is a beneficiary of the retirement pension or disability-State special pension beneficiary is 30.61%-payment object. Compulsory payment rate split between the employer and the worker respectively and 8.33% 22.28%. Payment rates for distribution by social security are the following: 4.1 pension insurance-23.65%;
4.2. employment accident insurance-0.24%;
4.3. disability insurance-2.35%;
4.4. the maternity and sickness insurance-3.29%;
4.5. the parental insurance-1.08%. 5. Compulsory payment rate for self-employed are 30.44% of the payment. Compulsory payment rate for social breakdown in the types of insurance are the following: 5.1. pension insurance-23.65%;
5.2. the disability insurance-2.35%;
5.3. the maternity and sickness insurance-3.36%;
5.4. the parental insurance-1.08%. 6. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to the State pension age is% of payment 28.02 object. Payment rates for distribution by social security are the following: 6.1 retirement insurance-23.65%;
6.2. the maternity and sickness insurance-3.29%;
6.3. the parental insurance-1.08%. 7. Compulsory payment rate for natural person that managed the property and nekus is registered to work as a business income tax payer is 26.00% of the payment. Payment rates for distribution by social security are the following: 7.1. pension insurance-23.65%;
7.2. the disability insurance-2.35%. 8. the minimum rate of contribution the person employed by the employer-a foreign taxable person, if that person is not domiciled in the Republic of Latvia and the person staying in the Republic of Latvia, 183 days or more in any 12-month period commencing or ending in the taxation year, is the% of payment 31.10 object. Compulsory payment rate for social breakdown in the types of insurance are the following: 8.1 retirement insurance-23.65%;
8.2. disability insurance-2.92%;
8.3. maternity and sickness insurance-3.45%;
8.4. the parental insurance-1.08%. 9. the minimum rate of contribution to the person 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, and the person who employs another Member State of the European economic area or the Swiss Confederation of the employers and that according to the Council of 14 June 1971, of Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the community , 13, 14, 15, 16 and 17 shall apply to the laws and regulations of the Republic of Latvia, are these rules 2, 3, and 4 above the minimum payment rate. 10. The voluntary contribution rate to the person who voluntarily joined the retirement insurance, are voluntary contributions 23.65% of the object. 11. The voluntary contribution rate to the person who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance, parental insurance, is from voluntary contributions 31.10% object. Voluntary contribution rates social breakdown is as follows: 11.1. retirement insurance-23.65%;
11.2. disability insurance-2.92%;
11.3. the maternity and sickness insurance-3.45%;
11.4. the parental insurance-1.08%. 12. These provisions retirement insurance contributions rates specified distribution is the following: 12.1. contributions to the 20% of contributions consists of the object state pension funds, in accordance with the law "on State pensions", if the person is not a member of the occupational pension scheme in accordance with the occupational pension Act;
12.2. payments of 12% from the deposit in the national capital of the pension in accordance with the law "on State pensions", and the rate of contribution occupational pension scheme contribution 8% of the object, if the person is a member of the occupational pension scheme in accordance with the State funded pension law. 13. the regulations shall enter into force by 1 January 2008. Prime Minister a. Halloween Welfare Minister of the nose.