The Republic of Latvia Cabinet of Ministers Regulations No. 12 in Riga in 1999 (January 12. Nr. 4, § 15.) the order in which to State social security payments are Issued in accordance with the law "on State social insurance" article 13, sixth subparagraph, article 23 of the first and the second part i. General questions 1. These rules determine the order in which employers, self-employed and workers employed by foreign employers, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year (hereinafter referred to as the alien workers), the national social security payments (payments).
2. Calculate the portion of payments to the lats and Penny, discarding 0.49 centimes and less or rounded to zero for 0.50 cent and more.
3. Mandatory contributions shall be made in dollars and Sant Ms with a non-profit organisation State joint stock company "Latvijas Pasts" or credit institutions.
II. The employer's mandatory contributions 4. in order to ensure the payment calculation and records the employer every worker of the plant the State social insurance compulsory contribution tracking card (hereinafter referred to as the worker's card) (annex 1), which is kept by the employer.
5. the employer shall provide the worker's card: 5.1 "in the first paragraph details of workers ': 5.1.1 the date acquired or lost in the law" on State social insurance "worker status, changed the insurance status of the worker (worker, who insured under the State social insurance of all types, or the worker who exposed State pension insurance, maternity and sickness insurance and social insurance against accidents at work and occupational diseases) When an employee granted maternity leave (until the child is three years of age), the worker, who has a child under the age of three years, begun to work part or full time, changed the employee's name or surname;
5.1.2. a document showing that rule 5.1.1. the information referred to, and post code (post code deciphering indicated in annex 4);
5.2. the second part of the "national social security payment calculation": 5.2.1 worker payments (seventh column) obtained by multiplying the labour income (second column) with the worker's minimum rate of contribution (fourth column);
5.2.2. the employer's mandatory contributions (eighth column) obtained by multiplying the labour income (second column) with the employer's minimum rate of contribution (fifth column);
5.2.3. the total estimated payments (sixth column) obtained by adding the employee's mandatory contributions (seventh column) and the employer's mandatory contributions (eighth box).
6. A worker is calculated to include vacation pay in the reference month for which it is calculated.
7. a worker who does not have a social security number or special visa number, the registration number assigned by the State revenue service territorial authority which has registered the employer as a tax payer.
8. A change in the employee's insurance status, in accordance with the minimum rate of contribution applicable to the next month after insurance status changes.
9. Employer payments by the State revenue service territorial institution specified in the account and sub-account of the reporting month (the month for which the employer has to make due payments) in the following month, as specified in the communication (annex 2). One copy of the notice to be served on the employer, the other in the State revenue service territorial institution.
10. the employer of the month following the reporting month to the last working day shall submit to the State revenue service territorial institution report on State social insurance payments from workers ' earned income for the reference month (hereinafter called the employer) (annex 3).
11. Employer's report, based on records of worker card, fill in the reference month for all workers, each worker's insurance status separately: 11.1. working income (fourth column) indicated for the worker's entry in the second column of the card;
11.2. the estimated payments (fifth column) indicates the appropriate worker's card sixth column entry.
12. Not indicating the income and payments, employer's workers to be included in the report for which payments have been made, given that their income exceeds the Cabinet down payment the maximum amount of objects.
13. the employer shall specify the worker's labour income and payments: 13.1 for the previous month before reporting the month (also for those persons who are not in the reference month of the worker's status). Employer's report of the review month indicates the earned income (sixth column) and payment (seventh column) increases or reductions;
13.2. for the preceding months before the provisions referred to in paragraph 13.1. Employer's report of the review month respectively, or shrink the magnifying work income (fourth column) and payments (fifth column).
14. the employer, based on the entries in the worker's card until the month following the month of the report the fifth day submitted to the State revenue service territorial institution details of workers (annex 4).
15. the report of the employer and employee social security report can be submitted using the technical media, under the guidance of the State revenue service.
III. Self-employed payments 16. Self-employed, registering the register of taxpayers, as well as every year before 1st of February, on the basis of the previous calendar year income or expected income anticipation declare payment object. If the declared payment object changes, submit detailed calculations for the full months until the end of the calendar year.
17. the self-employed mandatory contributions shall be made only on the reporting quarter (the quarter of the year, for which the self-employed is due to make payments), in which the income of at least one month have reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed.
18. From the month when self-employed income reaches the Cabinet down payment minimum object, mandatory contributions shall be made until the end of the calendar year or to self-employment loss.
19. If self-employed insurance changes status (self-employed, subjected to public pension insurance, disability insurance and maternity and sickness insurance, or self-employed, subject the State retirement insurance and maternity and sickness insurance), in accordance with the minimum rate of contribution applicable to the next month after insurance status changes.
20. Self-employed mandatory contributions shall be made on the State revenue service territorial institution (after the home address) specified account and sub-account to review the quarter following 15th date of the month (the notice). One copy of the notice will be served to the self-employed, a second kept State revenue service territorial institution.
21. the self-employed and the review quarter, the following shall be submitted to the last working day of the month the State revenue service territorial institution report on self-employed or workers in an alien country social security payments quarterly report (annex 5).
22. If the self-employed worker status is obtained, or loses in a self-employed capacity, he stopped payments and notify the State revenue service territorial institution.
IV. the alien workers payments 23. alien workers, registering with the register of taxpayers declare payment object. If the declared payment object changes, submit detailed calculations.
24. If the alien workers ' payment object specific year or other period, monthly payment, minimum detectable object of the object divided by the contribution the number of months up to the end of the period in which the person recognised as alien workers.
25. alien workers mandatory contributions by the State revenue service territorial institution (after the home address) specified account and sub-account of the reporting month (the month for which the alien worker is due to make a mandatory contributions) the 15th date of the month (the notice). One copy of the notice will be served to the alien workers, a second kept State revenue service territorial institution.
26. alien workers until the following quarter, to the last working day of the month shall submit to the State revenue service territorial institution report on self-employed or workers in an alien country social security payments reporting quarter.

V. the State revenue service territorial institution and mandatory contributors right 27. State revenue service territorial officers have the right to request (in writing or orally) the employer's message, a message for the self-employed or workers in the foreign State social insurance contributions and news for workers, if the information supplied is incomplete. Requested to submit within five working days.
28. Employers, self-employed and workers the aliens have the right to request the appropriate State revenue service territorial institution news on mandatory contributions made.
Vi. Closing questions 29. Overdue social tax payments for the period from 1 January 1991 until 1997 to 31 December and the State revenue service are recorded in the following order: 29.1. social tax, which the principal sum formed from 1 January 1996 to 31 December 1997;
29.2. the principal sum of social tax that is formed from 1 January 1991 to 31 December 1995;
29.3. the principal sum and the late increase calculated on the principal sum which formed from 1 January 1991 to 31 December 1997.
30. Mandatory contributions for the period from 1 January 1998 to the reporting month or quarter to the State revenue service and they are recorded in the following order: 30.1. payment of the principal sum, which is formed from 1 January 1998 to review the question a month or a quarter, and the increase of the principal sum and calculated delay money (paying a proportion of the principal sum, the increase of the principal sum and the delay money);
30.2. the mandatory contributions for the reporting month or quarter.
31. the employer, paying social tax debt for the period from 1 January 1996 to 31 December 1997, and the payment of the debt for the period from 1 January 1998 to 31 December 1998, the employer's report for a given reference month to all those workers for whom social tax or payments have been made.
32. Be declared unenforceable in the Cabinet of Ministers of 16 December 1997, Regulation No 427 "State social security payment arrangements" (Latvian journal, 1997, 334./335.nr.).
33. The entry into force of the provisions by 1 February 1999.
 
Prime Minister v. krištopans Welfare Minister v. Makarova in the