Cabinet of Ministers Regulations No. 1503 in 2013 (17 December. No 67 103. §) rules on State social insurance contribution rates by the State social insurance types in 2014 in accordance with the law "on State social insurance" article 18, second and third subparagraphs, the law "on compulsory social insurance against accidents at work and occupational diseases" paragraph 6 of the transitional provisions of the Tax Act and micro enterprises article 9 the fifth 1. provisions laid down in national social security payment rate (hereinafter referred to as the minimum payment rate) required to apdrošināmaj persons and social State social insurance contributions of the volunteer rate (hereinafter referred to as the voluntary payment rate) persons who voluntarily joined the national social insurance rates, as well as the breakdown by State social insurance (social insurance) types in 2014. 2. If a worker is insured for all types of social insurance compulsory contribution rates social breakdown is as follows: 2.1 public pension insurance (pension insurance)-25.16%; 2.2. the social insurance unemployment-1.63%; 2.3. social insurance against accidents at work and occupational diseases (hereinafter work accident insurance): 0.46%; 2.4. the disability insurance – 3.21%; 2.5. the maternity and sickness insurance-2.46%; 2.6. the parental insurance-1.17%. 3. Compulsory payment rate for workers who reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), is the% of payment 29.12 object. Compulsory payment rate split between the employer and the worker respectively and 8.96 20.16%%. Payment rates for distribution by social security are the following: 3.1 retirement insurance-25.16%; 3.2. work accident insurance-0.46%; 3.3. the maternity and sickness insurance-2.33%; 3.4. the parental insurance-1.17%. 4. Compulsory payment rate if employee is the recipient of a retirement pension or a disability-State special pension beneficiary is 31.48% of the payment. Compulsory payment rate split between the employer and the worker respectively and 9.69 21.79%%. Payment rates for distribution by social security are the following: 4.1 retirement insurance-25.16%; 4.2. employment accident insurance-0.46%; 4.3. disability insurance-2.36%; 4.4. the maternity and sickness insurance-2.33%; 4.5. the parental insurance-1.17%. 5. Compulsory payment rate if employee is employed in a custodial sentence, is 30.00% of the payment. Compulsory payment rate split between the employer and the worker respectively and 9.23% 20.77%. Payment rates for distribution by social security is as follows: 5.1 retirement insurance-25.16%; 5.2. the social insurance unemployment-1.63%; 5.3. the disability insurance – 3.21%. 6. Compulsory payment rate for workers who reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), if the worker is employed in a custodial sentence is 25.16% during from payment object. Compulsory payment rate split between the employer and the worker respectively and 7.74 17.42%%. 7. Compulsory payment rate for self-employed is 31.06% of the payment. Payment rates for distribution by social security are the following: 7.1. pension insurance-25.16%; 7.2. the disability insurance-2.36%; 7.3. the maternity and sickness insurance – 2.37%; 7.4. the parental insurance-1.17%. 8. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), is the% of payment 28.66 object. Payment rates for distribution by social security is as follows: 8.1 retirement insurance-25.16%; 8.2. the maternity and sickness insurance-2.33%; 8.3. the parental insurance-1.17%. 9. Compulsory payment rate for natural person who manages real estate and is registered to work as a business income is taxable, 27.52% of the payment. Payment rates for distribution by social security is as follows: 9.1. retirement insurance-25.16%; 9.2. disability insurance-2.36%. 10. Compulsory payment rate for a person employed by the employer – a foreign taxable person, if that person is not domiciled in the Republic of Latvia and the person staying in the Republic of Latvia, 183 days or more in any 12-month period that begins or ends in the tax year is from 32.00% payment object. Payment rates for distribution by social security is as follows: 10.1. retirement insurance-25.16%; 10.2. disability insurance – 3.21%; 10.3. the maternity and sickness insurance-2.46%; 10.4. the parental insurance-1.17%. 11. the minimum rate of contribution the person employed in the territory of the Republic of Latvia by the employer – a foreign taxable person, if that person is habitually resident in the Republic of Latvia, and the person who employs another Member State of the European economic area or the Swiss Confederation to the employer who, in accordance with the European Parliament and of the Council of 29 April 2004 Regulation (EC) No 883/2004 on the coordination of social security systems, 11, 12, 13, 14. , articles 15 and 16 shall apply regulations of the Republic of Latvia (hereinafter referred to as the domestic worker to the employer, alien), is the% of payment 34.09 object. Payment rates for distribution by social security is as follows: 11.1. retirement insurance-25.16%; 11.2. the social insurance unemployment-1.63%; 11.3. the accident insurance-0.46%; 11.4. disability insurance – 3.21%; 11.5. the maternity and sickness insurance-2.46%; 11.6. the parental insurance-1.17%. 12. the minimum payment rate domestic worker to the employer, alien, if the worker has reached the age giving entitlement to State old-age pension or workers assigned to State old-age pension (including premature), is the% of payment 29.12 object. Payment rates for distribution by social security are the following: 12.1. retirement insurance-25.16%; 12.2. the accident insurance-0.46%; 12.3. the maternity and sickness insurance-2.33%; 12.4. the parental insurance-1.17%. 13. the minimum payment rate domestic worker to the employer, alien, if the worker is receiving a retirement pension or a disability-the national special pension recipient is% from 31.48 payment object. Payment rates for distribution by social security is as follows: 13.1. retirement insurance-25.16%; 13.2. the accident insurance-0.46%; 13.3. disability insurance-2.36%; 8.3. maternity and sickness insurance-2.33%; 13.5. the parental insurance-1.17%. 14. Voluntary contributions rate the person who voluntarily joined the retirement insurance, are voluntary contributions 25.16% of the object. 15. The voluntary contribution rate to the person who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance and parents insurance, is from voluntary contributions 32.00% object. The voluntary contribution rate by social security are the following: 15.1 the retirement insurance-25.16%; 15.2. disability insurance – 3.21%; 15.3. the maternity and sickness insurance-2.46%; 15.4. the parental insurance-1.17%. 16. The voluntary contribution rate of micro-enterprises employee who voluntarily joined all social classes is voluntary contributions 34.09% of the object. Voluntary contribution rates social breakdown is as follows: 16.1. retirement insurance-25.16%; 16.2. the social insurance unemployment-1.63%; 16.3. the accident insurance-0.46%; 16.4. the disability insurance – 3.21%; 16.5. the maternity and sickness insurance-2.46%; 16.6. the parental insurance-1.17%. 17. Voluntary contributions rate of micro-enterprises to the employee reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), is from voluntary contributions 29.12% object. Voluntary contribution rates social breakdown is as follows: 17.1. retirement insurance-25.16%; 17.2. work accident insurance-0.46%; 17.3. the maternity and sickness insurance-2.33%; 17.4. the parental insurance -1.17%. 18. Voluntary contributions rate for employees in micro enterprises, if the employee is receiving a retirement pension or a disability-the national special pension recipient is voluntary contributions 31.48% of the object. Voluntary contribution rates social breakdown is as follows: 18.1. retirement insurance-25.16%; 18.2. the accident insurance-0.46%; 18.3. disability insurance-2.36%; 18.4. the maternity and sickness insurance-2.33%; 18.5. the parental insurance-1.17%. 19. These rules laid down in the pension insurance contribution rates are the following: 19.1. contributions to the 20% of contributions consists of the object state pension funds, in accordance with the law "on State pensions", if the person is not a member of the occupational pension scheme in accordance with the occupational pension Act; 19.2.16% of contributions contributions consist of the object state pension funds in accordance with the law "on State pensions", and the rate of contribution funded pension scheme is 4% of the contributions to the object, if the person is a member of the occupational pension scheme in accordance with the State funded pension law. 20. the rules shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis Welfare Minister Mary Viņķel»