The Cabinet of Ministers of the Republic of Latvia in 1997 on 9 December, regulation. 408 in Riga (69.8. ¤) the rules on the State social insurance compulsory contribution rates by the State social insurance types in 1998 Issued in accordance with the law "on State social insurance" article 18, second subparagraph 1., these rules determine the State social insurance compulsory contribution rates (below-minimum payment rate) by the State social insurance (social insurance) ways in 1998.
2. the minimum rate of contribution, including the social insurance against accidents at work and occupational diseases compulsory payment rate (hereinafter-the accident insurance payment rate), if a worker is insured in all social classes, is the% of 37.09 payment object. 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)-27.37%;
2.2. social insurance against unemployment (unemployment insurance)-3.1%.
2.3. social insurance against accidents at work and occupational diseases (hereinafter-the accident insurance)-0.09%;
2.4. the disability insurance-5.94%;
2.5. the maternity and sickness insurance-0.59%.
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 1 or group 2 disabled, is a compulsory payment 28.05% of the object. Compulsory payment rate split between the employer and the worker respectively and 6.71% 21.34%. Payment rates for distribution by social security are the following: 3.1 retirement insurance-27.37%;
3.2. work accident insurance-0.09%;
3.3. the maternity and sickness insurance-0.59%.
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 payment 8.15% object. Payment rates for distribution by social security are the following: 4.1 – 6.58% for pension insurance;
4.2 disability insurance-1.43%;
4.3. the maternity and sickness insurance-0.14%.
5. Compulsory payment rate for self-employed workers is 33.9% of the payment. Payment rates for distribution by social security is as follows: 5.1 retirement insurance-27.37%;
5.2. the disability insurance-5.94%;
5.3. the maternity and sickness insurance-0.59%.
6. Be declared unenforceable: 6.1. Cabinet of Ministers of 14 January 1997, Regulation No 36 "provisions on the indication of the Group and its corresponding insurance rate insurance payments on compulsory social insurance against accidents at work and occupational diseases in 1997" (Latvian journal, 1997, nr. 24);
6.2. the Cabinet of Ministers of 29 April 1997, Regulation No 158 "rules on the allocation of the payment of taxes in 1997, according to the social security" (Latvian journal, 1997, 110 no).
7. the regulations shall enter into force by 1 January 1998.
Prime Minister g. Coast Ministers instead of prosperity-education and Science Minister j. Callahan