Amendments To The Cabinet Of Ministers Of 14 November 2000, The Regulations No. 397 "rules On Mandatory State Social Insurance Contributions And By Whom The Registration And Reporting Of State Social Security Contributions And Personal Income Tax"

Original Language Title: Grozījumi Ministru kabineta 2000.gada 14.novembra noteikumos Nr.397 "Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par valsts sociālās apdrošināšanas obligātajām iemaksām un iedzīvotāju ienākuma nodokli"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/124377

Cabinet of Ministers Regulations No 969 in Riga 2005 20 December (pr. No 76 48) amendments to the Cabinet of Ministers of 14 November 2000, the provisions of the "rules on no 397 State social security payment the offender registration and reports on State social security contributions and personal income tax" issued in accordance with the law "on State social insurance" in article 13, the first, second and fourth paragraphs of article 23, first and second subparagraphs and the law "on personal income tax" 38. the second paragraph of article 1 do Cabinet on 14 November 2000 by Regulation No 397 "provisions on State social security payment offender registration and reports on State social security contributions and personal income tax "(Latvian journal, 2000, 413/417.nr.; 2001; 2002, nr. 147.139. No; 2004, nr. 4, 148) the following amendments: 1. Add to subparagraph 1.1 after the words" persons employed in the territory of the Republic of Latvia's employer-a foreign taxable person, if that person is habitually resident in the Republic of Latvia "by the words" persons employed by another Member State of the European Union or the European economic area (hereinafter referred to as the other Member States) and by the employer in accordance with the Council of 14 June 1971, of Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, self-employed, as well as members of their families moving within the Community (hereinafter referred to as the Council Regulation No 1408/71), 13, 14, 15, 16 and 17 shall apply to the laws and regulations of the Republic of Latvia "; 1.2. to replace the words "in paragraph 3.1 of 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 members of their families moving within the Community (hereinafter referred to as the Council Regulation No 1408/71)" with the words "Council Regulation No 1408/71"; 1.3. to supplement the rules by 13.1 points by the following: "13.1 worker who reference month reaches 15 years of age, employers report on workers who are insured under the State social insurance of all types, displays the payment object and required contributions calculated on those days of the reference month, when that person has reached the age of 15." 1.4. deletion of 14.2 in the numbers and the words "group I or II disabled persons"; 1.5. make 14.4. subparagraph by the following: "14.4. for persons who are not necessarily socially insured. '; 1.6. to supplement the rules by 15.1 points as follows: "15.1 for the persons who are not necessarily socially insured, employers report indicates personal code or registration number, name, withheld personal income tax. In the fourth, fifth, sixth and seventh column pull streak. "; 1.7. replace paragraph 20, the words "in accordance with the State revenue service methodological instructions may be made using the technical media" with the words "the State revenue service may be submitted electronically; 1.8. make 29 the following: 29. If changing the insurance status of domestic workers to the employer, in accordance with the aliens-payment rate is applicable with the following month after insurance status change. "; 1.9. to supplement the rules by 24.9 points as follows: "If the review quarter 24.9 mandatory contributions should not be carried out, the self-employed, domestic worker to employer-alien and foreign workers to employers – report on self-employed foreigners or domestic worker to the employer-the alien or foreign workers to employers-alien State social insurance contributions quarterly report (annex 5) ranks" income (in LCY) "and" calculated State social security payments (LCY) "1. , 2, 3, and 4. box the digits 0. "; 1.10. adding to 42 in the second sentence by the following: "This policy does not apply to cases where the termination of the economic activity and self-employed taxpayers shall be deleted from the register."; 1.11. Replace annex 1 and 3, the words "company (the company), the name of the Organization, or an individual's name," with the words "employer name or first name and last name"; 1.12. the table in annex 1 "message code" and transcript: 1.12.1. delete paragraph 2 numbers and the words "group I or II disabled"; 1.12.2. the deletion of paragraph 9, the words and figures "who have lost group I or II disability or"; 1.12.3. delete paragraph 10, the words and figures "who have won the Group I or II disability or"; 1.12.4. make paragraph 13 column "deciphering" the following: "worker who has a child under the age of two years and who is employed part-time work week (up to 20 hours per week)"; 1.12.5. express the point 14 "deciphering" the following: "worker who has a child under the age of two years and who is employed in a full work week (more than 20 hours per week)"; 1.13. Annex 3:1.13.1. deletion of numbers and the words "group I or II disabled persons"; 1.13.2. to replace the words "the person from whom the labour income withheld personal income tax, on the basis of previous work or service relationship" with the words "persons who are not necessarily social insurance"; 1.14. Express 4. the introductory paragraph of the annex by the following: "employer name or first name and last name of Person name, surname and personal code or registration number __ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ 1.15. make text of annex 5, fourth, fifth and sixth paragraph as follows:" the domestic worker to the employer-who is subject to the alien's State pension insurance, unemployment insurance, disability insurance, insurance against accidents at work and occupational diseases, and maternity and sickness insurance (domestic worker to the employer-the alien in the General case) the domestic worker to the employer- an alien who is subject to the State pension insurance, disability insurance, insurance against accidents at work and occupational diseases, and maternity and sickness insurance (domestic worker to the employer-who has the alien beneficiary of retirement pension or disability-State special pension recipient) domestic worker to the employer-who is subject to the alien's State retirement insurance, insurance against accidents at work and occupational diseases, and maternity and sickness insurance (domestic worker to employer-alien who have reached the age giving entitlement to the State pension age, or who has been granted a retirement pension on preferential terms). " 2. the rules shall enter into force on January 1, 2006.
Prime Minister a. Halloween Welfare Minister d.-Staķ