The Republic of Latvia Cabinet of Ministers 1998 December 15 Regulation No 462 (in Riga. No. 67, § 20) rules on the State social insurance compulsory contribution rates by the State social insurance types in 1999, Issued under the law "on State social insurance" article 18, second subparagraph, and the law "on compulsory social insurance against accidents at work and occupational diseases" Transition as point 6 of the provisions 1. these provisions establishing the State social insurance compulsory contribution rates (hereinafter referred to as the minimum rate of contribution) breakdown by State social insurance (social insurance) ways in 1999.
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 37, 09% of the payment. Compulsory payment rate split between employer and employee is% and 9% respectively 28.09. Payment rates for distribution by social security are the following: 2.1 public pension insurance (pension insurance): 27.91%;
2.2. social insurance against unemployment (unemployment insurance): 2.34%;
2.3. social insurance against accidents at work and occupational diseases (hereinafter work accident insurance): 0.09%;
2.4. the disability insurance: 4.67%;
2.5. the maternity and sickness insurance-2.08%.
3. the minimum rate of contribution, including work accidents insurance minimum rate of contribution, if the worker has reached the age giving entitlement to State old-age pension, or the worker's group I or II disability 29.20% have from payment object. Compulsory payment rate split between employer and employee are 22.20% and 7% respectively. Compulsory payment rate distribution p (a) social insurance types are the following: 3.1 retirement insurance — 27.91%;
3.2. work accident insurance: 0.09%;
3.3. the maternity and sickness insurance: 1.20%.
4. Compulsory payment rate if the worker has reached the age of 15 foreign nationals employed by the employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and the Republic of Latvia staying 183 days or more in any 12-month period that begins or ends in the tax year is from 8.32% payment object. Payment rates for distribution by social security are the following: 4.1 retirement insurance: 6.70%;
4.2 disability insurance – 1.12%;
4.3. the maternity and sickness insurance-0.50%.
5. Compulsory payment rate for self-employed workers is 33.82% of the payment. Payment rates for distribution by social security is as follows: 5.1. pension insurance – 27.91%;
5.2. the disability insurance: 4.67%;
5.3. the maternity and sickness insurance: 1.24%.
6. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to State old-age pension, or if a self-employed person is a group I or group II disabled, is 29.11%. Payment rates for distribution by social security is as follows: 6.1. pension insurance – 27.91%;
6.2. the maternity and sickness insurance: 1.20%.
7. Be declared unenforceable in the Cabinet of 9 December 1997, the provisions of no. 408 "rules on the State social insurance compulsory contribution rates by the State social insurance types in 1998" (Latvian journal, 1997, 322./323.nr.).
8. the regulations shall enter into force by 1 January 1999.
 
Prime Minister v. Minister of Kriðtopan L abklājīb v. Makarova in the