Cabinet of Ministers Regulations No 1017 Riga 2004 December 14 (Mon. No 72 20. §) rules on State social insurance contribution rates by the State social insurance types in 2005 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) types in 2005.
2. the minimum rate of contribution, including the social insurance against accidents at work and occupational diseases compulsory payment rate (hereinafter work accident insurance payment rate), if a worker is insured in all social classes, is the 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): 25.26%;
2.2. social insurance against unemployment (unemployment insurance): 1.80%;
2.3. social insurance against accidents at work and occupational diseases (hereinafter work accident insurance): 0.09%;
2.4. the disability insurance — 3.17%;
2.5. the maternity and sickness insurance-2.77%.
3. the minimum rate of contribution, including work accidents insurance minimum rate of contribution, if the worker 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 7.44% 19.94%. Payment rates for distribution by social security are the following: 3.1 retirement insurance — 25.26%;
3.2. work accident insurance: 0.09%;
3.3. the maternity and sickness insurance-2.03%.
4. the minimum payment rate, including work accidents insurance minimum rate of contribution, if the worker is a group I or II disability, retirement pensions or disability — national special pension beneficiary is 30.55% of the payment. Compulsory payment rate split between the employer and the worker respectively and 8.31 22.24%%. Payment rates for distribution by social security are the following: 4.1 retirement insurance — 25.26%;
4.2. employment accident insurance: 0.09%;
4.3. disability insurance — 3.17%;
4.4. the maternity and sickness insurance-2.03%.
5. Compulsory payment rate for self-employed is 30.5% of the payment. Payment rates for distribution by social security is as follows: 5.1 retirement insurance — 25.26%;
5.2. the disability insurance — 3.17%;
5.3. the maternity and sickness insurance: 2.07%.
6. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to the State pension age is% of payment 27.29 object. Payment rates for distribution by social security are the following: 6.1 retirement insurance — 25.26%;
6.2. the maternity and sickness insurance-2.03%.
7. Compulsory payment rate for natural person who manages real estate and is registered to work as a business income tax payer is 28.43% of the payment. Payment rates for distribution by social security are the following: 7.1. pension insurance: 25.26%;
7.2. the disability insurance — 3.17%.
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 that begins or ends in the tax year is 31.2% of the payment. Payment rates for distribution by social security is as follows: 8.1 retirement insurance — 25.26%;
8.2. disability insurance — 3.17%;
8.3. maternity and sickness insurance-2.77%.
9. the minimum rate of contribution the person employed in the territory of the Republic of Latvia by the employer — the foreign taxable person, if that person is habitually resident in the Republic of Latvia, is 33% of the payment. Payment rates for distribution by social security is as follows: 9.1. retirement insurance — 25.26%;
9.2. insurance against unemployment: 1.80%;
9.3. the disability insurance — 3.17%;
9.4. the maternity and sickness insurance-2.77%.
10. the minimum rate of contribution the person employed in the territory of the Republic of Latvia by the employer — the foreign taxable person, if that person is habitually resident in the Republic of Latvia and the person has reached the age giving entitlement to the State pension age is% of payment 27.29 object. Payment rates for distribution by social security is as follows: 10.1. retirement insurance — 25.26%;
10.2. the maternity and sickness insurance-2.03%.
11. the minimum rate of contribution the person employed in the territory of the Republic of Latvia by the employer — the foreign taxable person, if that person is habitually resident in the Republic of Latvia and the person is a group I or II disability, retirement pensions or disability — national special pension beneficiary is 30.46% of the payment. Payment rates for distribution by social security is as follows: 11.1. retirement insurance — 25.26%;
11.2. disability insurance — 3.17%;
11.3. the maternity and sickness insurance-2.03%.
12. the minimum rate of contribution for workers employed in 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 members of their families moving within the community, 13, 14, 15, 16 and 17 shall apply to the Republic of Latvia regulations are these rules 2, 3, and 4 above the minimum payment rate.
13. The voluntary contribution rate to the person who voluntarily joined the retirement insurance, are voluntary contributions 25.26% of the object.
14. Voluntary contributions rate the person who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance, 31.2% of voluntary contributions is the object. Voluntary contribution rates social breakdown is as follows: 14.1. retirement insurance — 25.26%;
14.2. disability insurance — 3.17%;
14.3. the maternity and sickness insurance-2.77%.
15. These rules laid down in the pension insurance contribution rates are the following: 15.1 the deposit 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;
15.2.18% of contributions contributions consist of the object 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.
16. The entry into force of the provisions by 1 January 2005.
Prime Minister a. Halloween Welfare Minister d. Staķ is the Editorial Note: regulations shall enter into force by 1 January 2005.