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/93756

Cabinet of Ministers Regulations No. 790 Riga 2004 14 September (pr. No 53 18) the 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 and the first and second subparagraphs and the law "on personal income tax" 38. the second part of the article make the Cabinet on 14 November 2000, the provisions of the "rules on no 397 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) as follows: 1. Replace the text of the provisions, the word" Passport "with the words" identity document ".
2. To supplement the provisions of points 3.1 and 3.2 as follows: 3.1 "Other Member State of the European Union or European economic area Member State employer, employing workers, 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 (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, register with the State revenue service territorial institution, as mandatory contributors according to one chosen worker site, submitting information, the employer's name, registration number (in another Member State of the European Union or European economic area Member State) and legal address. If the employer is registered with the State revenue service territorial institution of the Council of 21 March 1972 to Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community (hereinafter referred to as the Council Regulation No 574/72), a person referred to in article 109, the person presented identity documents and the employer, the competent institution of a copy of the information submitted. The State revenue service granting such employer registration code vienpadsmitzīmj. Registration code notifies the employer or Council Regulation No 574/72 in article 109 person, and it is used when submitting the information specified in these provisions and mandatory contributions.
3.2 workers employed in another Member State of the European Union or European economic area Member State, the employer and in accordance with the Council Regulation No 1408/71, 13, 14, 15, 16 and 17 shall apply to the laws and regulations of the Republic of Latvia, the employer or the Council Regulation No 574/72. Article 109 a person recorded in the State revenue service territorial institution in accordance with the procedure laid down in these rules. "
3. Add to paragraph 6.2., after the word "royalty" with the words "(remuneration of copyright and related rights)".
4. a add to 14.2. section behind the words "which are group I or II disabled persons" with the words "a retirement pension or receiving disability — national special pension beneficiaries".
5. Supplement 23.1 point after the word "royalty" with the words "(remuneration of copyright and related rights)".
6. Supplement with 23.2 points as follows: "the Self-employed from the calculated 23.2 payment deducted in proportion to the amount of the object of the temporary incapacity, as well as maternity leave calendar days, who are the subject of the page (B) incapacitation."
7. Supplement with 41, 42, 43 and 44, the following wording: "41. The public authorities grant, calculated and paid retirement pensions, national revenue electronically information on persons who have been granted a retirement pension or interrupted its cost. Information transmitted to the reporting month following 15th date of the month. The information shall indicate the name, surname, personal code and the retirement or termination date of the costs.
42. The State revenue service self-employed shall be deleted from the register as a taxable person minimum for payment, based on an application, if the two self-employed income tax taxation period prior to the lodging of an application in one month did not have income that have reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed.
43. The State revenue service of another Member State of the European Union or European economic area Member State, the employer shall be deleted from the register as a taxable person minimum for payment based on the relevant employer or Council Regulation No 574/72, 109 persons in article submission.
44. The State revenue service employer, individual, domestic worker to the employer, alien or foreign workers to employers — the alien shall be deleted from the register as a taxable person minimum for payment based on the application of the person concerned. "
8. the table in annex 1 "message code" and transcript: 8.1 to replace in paragraph 2, the words "(a worker who is a disabled person in Group I or II)" with the words "(a worker who is a group I or II disability, retirement pensions or disability — national special pension recipient)";
8.2. replace paragraph 9, the words "(a worker who has lost the Group I or II disability)" with the words "(a worker who has lost the Group I or II disability or retirement pension is discontinued or national special pension cost)";
8.3. replace paragraph 10, the words "(a worker who has acquired a group I or II disability)" with the words "(a worker who has acquired a group I or II disability or having been granted a retirement pension or national special pension)";
8.4. to make paragraph 13 text box 3 as follows: "a worker who has a child under the age of three years, be born until 2002 December 31, and who is employed part-time working week (up to 20 hours a week, if the child is under the age of one and a half year, and up to 34 hours a week, if the child is between the ages of one and a half to three years). The worker, who has a child under the age of two years, born 1 January 2003 or later, and who is employed part-time working week (up to 20 hours a week). ';
8.5. Express 3 point 14 text box as follows: "a worker who has a child under the age of three years, be born until 2002 December 31, and who is employed in a full work week (more than 20 hours a week, if the child is under the age of one and a half year, and more than 34 hours a week, if the child is between the ages of one and a half to three years). The worker, who has a child under the age of two years, born 1 January 2003 or later, and who is employed in a full work week (more than 20 hours a week). "
9. Replace the words "annex 3 (employees who have a disability group I or II)" with the words "(workers who are disabled for the Group I or II, the beneficiaries of the retirement pension or disability — national special pension beneficiaries)".
10. Replace the words "in annex 5 (domestic worker to the employer, alien, who is a disabled person in Group I or II)" with the words "(a domestic worker to the employer, alien, who is a group I or II disability, retirement pensions or disability — national special pension beneficiaries)". Prime Minister i. Emsis Welfare Minister d.-Staķ