Cabinet of Ministers Regulations No. 968 in Riga 2005 20 December (pr. No 76 47) rules on State social insurance contribution rates by State social insurance in 2006 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 (hereinafter referred to as the 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 who voluntarily joined the national social insurance rates, as well as the breakdown by State social insurance (social insurance) in 2006.
2. Compulsory payment rate if employee is insured for all social classes is 33.09% of the payment. Compulsory payment rate split between employer and employee and 24.09% respectively of 9%. Payment rates for distribution by social security are the following: 2.1 public pension insurance (pension insurance): 24,79%;
2.2. the social insurance unemployment insurance (hereinafter referred to as youth unemployment insurance)-1,86%;
2.3. social insurance against accidents at work and occupational diseases (hereinafter work accident insurance) – 0.25%;
2.4. the disability insurance-3.03%;
2.5. the maternity and sickness insurance-3.16%.
3. Compulsory payment rate if employee has reached the age giving entitlement to the State pension age is% of payment 27.38 object. Compulsory payment rate split between the employer and the worker respectively and 7.45% 19.93%. Payment rates for distribution by social security are the following: 3.1. pension insurance – 24,79%;
3.2. work accident insurance – 0.25%;
3.3. the maternity and sickness insurance-2.34%.
4. Compulsory payment rate if employee is a beneficiary of the retirement pension or disability – IIIgrup special pension beneficiary is 30.41% of the payment. Compulsory payment rate split between the employer and the worker respectively and 8,27% 22.14%. Payment rates for distribution by social security is as follows: 4.1. pension insurance – 24,79%;
4.2 disability insurance-3.03%;
4.3. work accident insurance – 0.25%;
4.4. the maternity and sickness insurance-2.34%.
5. Compulsory payment rate for self-employed is 30.2% of the payment. Compulsory payment rate for social breakdown in the types of insurance are the following: 5.1. pension insurance – 24,79%;
5.2. the disability insurance-3.03%;
5.3. the maternity and sickness insurance-2.38%.
6. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to the State pension age is% of payment 27.13 object. Payment rates for distribution by social security is as follows: 6.1. pension insurance – 24,79%;
6.2. the maternity and sickness insurance-2.34%.
7. Compulsory payment rate for natural person who manages real estate and is registered to work as a business income tax payer is 27.82% of the payment. Payment rates for distribution by social security are the following: 7.1. pension insurance – 24.79%;
7.2. the disability insurance-3.03%.
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 months period, which begins or ends in the tax year, is% of payment 30.98 object. Compulsory payment rate for social breakdown in the types of insurance are the following: 8.1. pension insurance – 24.79%;
8.2. disability insurance-3.03%;
8.3. maternity and sickness insurance-3.16%.
9. the minimum rate of contribution the person employed in the territory of the Republic of Latvia by the employer – a 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 Union or European economic area Member State, the employer, and which according to the Council of 14 June 1971, of Regulation (EEC) No 1408/71 on the application of social security schemes to employed and self-employed persons, as well as to their family members 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 of 24.79% of the object.
11. The voluntary contribution rate to the person who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance is voluntary contributions 30.98% of the object. Voluntary contribution rates social breakdown is as follows: 11.1. pension insurance – 24.79%;
11.2. disability insurance-3.03%;
11.3. the maternity and sickness insurance-3.16%.
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 contributions, 18% of the object form a State pension funds, in accordance with the law "on State pensions", and the rate of contribution funded pension scheme is 2% of the contribution, 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 2006.
Prime Minister a. Halloween Welfare Minister d. Staķ is the Editorial Note: rules shall enter into force on January 1, 2006.