Cabinet of Ministers Regulations No. 406 (No. 51, 12 ¤) Riga 1996 October 22 the average earnings calculation and maternity, sickness and funeral benefits, and the costs of calculating order Issued in accordance with the law "on maternity and sickness benefits" article 24 and 31 i. General questions 1. these provisions establish procedures in accordance with the law "On maternity and sickness benefits ' average earnings, and the order in which the grant is calculated and paid maternity , disease and death benefits (hereinafter "benefits").
2. the persons who are entitled to benefits, determined by the law "on maternity and sickness benefits" 4, 8, 15 and 21.
3. The last two calendar months within the meaning of that provision are those last two months before the accident, about which further employees working income is due to make social insurance contributions and to submit to the social insurance administration report on social tax payments.
4. the twelve month period within the meaning of that provision are those last twelve months before the accident, about which further work income self-employed person are due to make social insurance contributions.
5. If the temporary incapacity or death is due to accident at work or an occupational disease, sickness, and death grants procedure is governed by other legislation.
II. calculation of the average earnings of the employee 6. A Person who is working in legal, civil or military service (hereinafter "employee"), money from the second through the 14th day of the disease in accordance with the law "on maternity and sickness benefits", the first subparagraph of article 36 shall be calculated and paid by the employer. In this case, the average earnings estimate of the labour code of Latvia of 103 in accordance with the procedure laid down in article.
7. in accordance with the law "on maternity and sickness benefits" in article 31, second paragraph the average earnings for the determination of the amount of benefits the employee is calculated from the last two months of the calendar, earnings gained in respect of which the State social insurance contributions.
8. Monthly average earnings calculated according to the formula: Vm = (A1 + A2): 2 Vm-average monthly earnings, A1, A2, monthly earnings.
9. If the staff member has been registered as a taxable person in a social, less than two months, the average earnings in accordance with the law "on maternity and sickness benefits" the third subparagraph of article 31 is calculated from the last calendar month from earnings in respect of which the social insurance contributions.
10. If the last two calendar months the employee has been registered as a taxable person and social one of those social security contributions is not done, the calculation of average earnings for the whole of the last two calendar months period of the amount for which you have made social insurance contributions. Then, when the social insurance contributions for the corresponding month is done, the average earnings and benefits recalculated.
11. If the last two calendar months the employee has been registered as a taxable person and social of this period of social insurance contributions is not done, the average earnings and benefits can only be calculated after the contribution.
III. calculation of the average earnings of the self-employed person 12. Self-employed persons and to members of their families (hereinafter referred to as "self-employed person") the average earnings for fixing the amount of the allowance in accordance with the law "on maternity and sickness benefits" article 32 shall be calculated from the twelve-month period working income, on which are placed the State social insurance contributions.
13. the monthly average earnings calculated according to the formula: Vm = (A1 + A2 + ... + A12): 12, where A1, A2, ... A12-month income.
14. If the self-employed person's economic activities conducted in less than twelve months and in this period have not been working in legal, civil or military service, average earnings are calculated for those months in the 12-month period in which that person was registered as a social tax payer. Monthly average earnings in this case is calculated by dividing the amount of income of the month on which the social insurance contributions, by the number of months in which the self-employed person was registered as a social tax payer.
IV. Benefits of 15. calculation of maternity and sickness benefits in the amount calculated on the basis of calendar days average earnings, which in general case is given by the formula: Vd = Vm: 30 Adt — calendar day, the average earnings of 30-months of the year, the average number of days in the calendar.
16. the calculation of the average earnings of the period required for the number of days in the calendar not included: 16.1. employee — temporary incapacity days of paid sick leave, maternity leave and leave for child care;
16.2. a self-employed person: the temporary inability to work days and maternity leave.
17. calendar days on average earnings actually worked, as well as the employer paid period calendar days is calculated by the formula: Vd = A: Mff, which — (A) the provision in paragraph 3 or 4 of this period income amount, Df — actually worked, as well as the employer paid for the period the number of days in the calendar.
18. in accordance with the law "on maternity and sickness benefits" the fourth part of article 31 and article 32 the second part of the benefit is calculated from the average earnings of not more than 8 x the Government set minimum wages (salary), which was in force when the insurance case occurs in the day.
19. If the last two calendar months the employee was not registered as a taxable person in social or not actually worked for him, as well as the employer-paid day transient disability, maternity leave or parental leave, benefits from the national minimum wage (salary). In this case, the calendar average daily earnings calculated according to the formula: Vd = Vmin: 30 where the minimum monthly salary, Vmin.

20. Maternity and sickness benefits are paid for calendar days. The amount of the benefits referred to in accordance with the law "on maternity and sickness benefits" article 10 and 17 is calculated by the formula: Pm = Dg = Vd Vd x x x Ps Dn 0.8 where Pm — the amount of the maternity allowance, the Dg-maternity leave calendar days, P.s. — sickness benefits, the amount of Dna — disability calendar days.
21. Death benefit shall be determined in accordance with the law "on maternity and sickness benefits" article 23 as Pa = Vm or over = Vmin x 3 that By the amount of the death benefit,.
V. restrictions on maternity and sickness benefits and costs 22. If maternity or sickness benefits an applicant receives a State pension or a State social security benefit, maternity or sickness benefits in accordance with the law "on maternity and sickness benefits" article 28 shall be reduced by an amount equal to the pension payable for the period in question, or the State social security benefit.
23. If a person violates the doctor prescribed treatment, then in accordance with the law "on maternity and sickness benefits" article 19 calculation of sickness benefits for the period up to the date of the disability pages under "marks on the doctor prescribed treatment violation".
24. in accordance with the law "on maternity and sickness benefits" in article 16, sick allowance shall not be paid for the period during which the employee was on leave without salary saving or parental leave. If the disability occurred during annual leave, the allowance shall be granted in order for those general disability days, as evidenced by the inability to page b. VI. Benefits and costs 25 request. for maternity or sickness benefits, a person makes or the employer sends the district (municipal) social security administration by person (employee) incapacity of residence page B. 26. incomplete or unclear completed disability pages are returned to applicants.
27. where the granting of benefits, the necessary information can be obtained from the social tax in accounting systems, customised employee must submit to the district (municipal) social security administration certificate issued by the employer.
28. A Person who is employed in the Republic of Latvia registered employer, but whose habitual residence is in a foreign country, benefit the necessary documents shall be submitted to the district (municipal) social security administration after the employer's legal address.
29. Social Security Administration disability page after receiving checks, or (B) the persons concerned social security account is registered in the social security contributions for 3 or 4 of these rules, the period referred to in paragraph.
30. Death grants will be the law "On maternity and sickness benefits" in article 26.
31. the cost of the benefits provided by the State social insurance fund.
VII. Transition issues 32. If the maternity leave or disability occurred in 1996, and continuously will continue in 1997, maternity and sickness benefits for the entire maternity leave or disability time cost to the employer social security contributions calculated in accordance with the legislation in force until the entry into force of the rules.
33. Be declared unenforceable: 33.1. Council of Ministers of 21 October 1991, decision No 278 "for one-off State social insurance benefits" (official Edition AROUND the MP, 1991, no. 8);
33.2. The Council of Ministers of 6 august 1991 order No. 281-r. 34. Do the Council of Ministers of 30 July 1991, in decision No. 195 "On Chernobyl nuclear power plant accident victims as a result of population of the Republic of Latvia social advancement" (Republic of Latvia Supreme Council and Government Informant, 1991, no. 43; Latvian journal, 1993, no. 15) amendments to and deletion of 3.5 and 3.6 and 5.
35. the rules shall enter into force on January 1, 1997.
Prime Minister a. slice Welfare Minister v. Makarova in the