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Amendments To Cabinet Of Ministers 2010 September 7, Regulation No 827 "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 2010.gada 7.septembra noteikumos Nr.827 "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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Cabinet of Ministers Regulations No. 561 Riga 2014 (23 September. No 50 24) amendments to the Cabinet of Ministers 2010 September 7, Regulation No 827 "regulations on the State social insurance compulsory contribution to the reviewer 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, fourth and fifth, 2.1, article 20 20.1 the eighth part, the third and fourth, fifth paragraph of article 20.2 and article 23 of the first and the second part, 1.2, law "on personal income tax" the second paragraph of article 38 and the microenterprise Tax Act article 4, ninth part 1. make Cabinet 2010 September 7, Regulation No 827 "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" (Latvian journal 2010, nr. 145.; 2011, 52, 157. 205., no; 2012, 48, no. 161; 2013, 37, no. 224; 72.6, 2014, no.) the following amendments: 1. Express 8.2. subparagraph by the following: "8.2. for workers who have changed or lost to the law" on State social insurance "determine the status of workers, including workers who are assigned or parental leave, leave for the child's father in connection with childbirth or leave without retention of salary (including leave without pay, granted in the conservation of the employee that care and supervision before the adoption of the approval decision by the family courts the Court passed the child-battering), not later than three working days after the status change or loss. " 1.2. make 8.4 first and second sentence as follows: "employers (with the exception of micro-tax), registration of every worker in the State revenue service, the workers (annex 1) and at the same time also provide worker's profession (Professional, Office, specialty) code according to professions. If you change the worker's profession (Professional, Office, specialty) code, the employer (except micro-tax) next month to date, defined as a monthly payment due shall be submitted to the State revenue service information about employee's profession (Professional, Office, specialty), completing the annex 1 1., 2., 3., 4., 5., 7. box. "; 1.3. make paragraph 9 by the following: "9. the employer – the taxpayer – micro-State revenue service does not provide information relating to the worker's status when it acquired micro owner, Board member and prokūrist."; 1.4. Express 29.3. subparagraph by the following: "3. for the month for which the compensation is calculated according to the company, the graudniecīb or the contract of carriage conditions, as well as a bonus or other income to the previous working relationship, or for the period when the person was a worker, except that rule 29.1. referred cases. Employer report the calculated compensation (box 4), payments (box 5), the individual income tax withheld (box 8), and the date that is defined in annex 2 as a monthly payment date (box 10). "; 1.5. the express section of annex 1 "message code and transcript" as follows: "post codes and transcript No. p. k. Post code deciphering 1. 11 workers status 2. 14 the worker's status, if the person is employed by a custodial sentence of time 3. 16 Micro employee status 4. 21 workers or employees of micro status loss, based on the employee's notice 5. 22 worker or employee status of micro-enterprises, the loss due to the infringement of the workers under the legislation, which the dismissal of persons 6. 23 worker or employee status of micro-enterprises, the loss due to the employer or tax payer's micro-winding up 7. 24 workers or employee status of micro-enterprises, the loss due to the failure to carry out the agreed work health situation 8. 25 workers or employees in micro enterprises, the loss of the status of other cases 9. 40 the date to which the worker or an employee is assigned to a micro parental leave or leave without pay, granted in the conservation of the employee whose care and supervision before the adoption of the approval decision by the family courts the Court released 10 children attended. 41 the date on which the worker or workers in micro-enterprises have begun work after parental leave or on leave without pay, granted in the conservation of the employee whose care and supervision before the adoption of the approval decision by the family courts the Court passed the child attended 11. 50 date to which the worker or the employee is granted micro leave without salary retention 12. 51 the date on which the worker or workers in micro-enterprises have begun work after leave without salary retention 13. 61 the worker's status, if the person is employed in seasonal jobs in 14. 71 the worker's status, who started work in foreign countries 15. 72 the status of workers who cease work abroad 16. 81 a person, with a contracted company contract 17. 82 a person, which is terminated by company contract 18. 29 the loss of the status of workers, on the basis of the worker's application for the State revenue service 19. PM profession workers (trade, Office, specialty) Exchange 20. 91 date to which the worker or employee of micro enterprises (child's father) was granted leave in connection with childbirth in the 21st. 92 date to which the worker or workers in micro-enterprises (child's father) have begun work after leave in connection with childbirth "2. the rules shall enter into force on 1 June 2015. The Prime Minister is the Rapidity of prosperity Newsletters Minister Uldis Augul States