Cabinet of Ministers Regulations No. 95 in 2013 (19 February. No 10 10) amendments to 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, third and fourth in article 20.1, 20.2 fifth article and article 23 of the first and second subparagraphs the law "on personal income tax" 38. the second part of the article and a micro 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, 161 no) the following amendments 1.1. the express indication: on what basis the provisions of the law, issued by the following: "issued in accordance with the law" on State social insurance "in article 13, the first, second, fourth and fifth, third and fourth in article 20.1, 20.2 fifth article and article 23 of the first and second subparagraphs, the law" on personal income tax "38. the second part of the article and a micro Tax Act article 4, ninth part"; 1.2. to supplement the rules by 8.4 points as follows: "5.2 the employer (including a micro tax payer), register of each 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, employers 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) code to fill the 1.1, 2, 3, 4, 5 and 7. Employer 5. box the message code PM – worker's profession (Professional, Office, specialty), 4. box the message of workers changes daily and 7 in box-profession (Professional, Office, specialty) code. Profession (Professional, Office, specialty) code according to the classification of occupations do not need for the persons employed by the employer only to company contract basis. "; 1.3. to supplement the rules by 8.5 points in the following wording: "8.5 the State revenue service, receive a person (employee) application for termination of employment with the employer, who, in accordance with the procedure laid down in these provisions did not notice the State revenue service on the person concerned the status of a worker, within five working days from the date of receipt of the application, the employer sent a warning setting within 15 days from the date of receipt of the notice to submit to the State revenue service for workers , including the loss of the status of workers. If the employer is not made within the time limit of the State revenue service for workers, the State revenue service, the evaluation of the workers and the State revenue service, the information recorded in the person (employee) to the worker's loss of status (post code-29) with the date when the State revenue service received the person's application for termination of employment with the employer. "; 1.4. to supplement the provisions of this paragraph 25.8: "on workers 25.8 which is terminated and who originally assigned the stock purchase rights."; 1.5. deletion of 29.2. section; 1.6. make 30 points by the following: "30. Worker's labour income and payments for previous accounting months specified in accordance with the law" on State social insurance "the third paragraph of article 20.1 in the following cases: 30.1. The State revenue service – in accordance with the statement of the State revenue service, the examination of the estimated working income and mandatory contributions, if after checking the worker to increase or reduce your income and payments; 30.2. the employer (insolvency practitioner), if, in accordance with the judgment of the Court of Justice, the Court's decision on the settlement approval or national regulatory authorities accept the Board's decision a person is paid remuneration for labour or forced absence paid not paid time earned income. The income and payments specified by submitting news for workers and employers to report on those statements for months, which made or had to make mandatory contributions. 3. Fill in 1., 2., 3., 4. and 5. box; 30.3. the employer (insolvency practitioner), according to the National Labour Inspectorate's order for irregularities detected in verification work in the calculation and payment of income, if after checking the worker to increase or reduce your income and payments. The income and payments specified by submitting reports on employer reporting months, which made or had to make mandatory contributions. 3. Fill in 1., 2., 3., 4. and 5. If the income and payments made more precise for individuals which national labour inspectorates in the period indicated in the order of registration in the form prescribed in these provisions, the employer (insolvency practitioner), for those messages to be submitted in accordance with the provisions of annex 1; 18.9. the insolvency practitioner, in accordance with the employer's accounting records reflect information if the employer's report of payment and payments from workers ' labour income in accordance with the procedure laid down in these provisions and deadlines to make or refine a employer; 30.5. the employer of a person in accordance with national regulatory authorities to compensate losses suffered by law mandatory contributions this chapter IV1 of the provisions established in the Ministry of finance costs. 5. Fill in titles I and II of the annex; 30.6. the former employer, the worker, which is terminated and who originally assigned the stock purchase rights. The income and payments specified by submitting a report to the employer for the reporting month, which terminated the worker and the employer. 3. Fill in the 6, 7 and 10. box. "; 1.7. to supplement the rules by 30.1 points as follows: "the employer shall specify 30.1 (increases) the worker's labour income and payments for previous months before this rule 29.1. the month referred to in accordance with the law" on State social insurance "the second paragraph of article 20.1. 3. Fill in the 4 and 5 of the annex. '; 1.8. to make 33 as follows: "33. Employee hours worked in a month indicates the employer's report (annex 3) in column 11. Information about the employee's hours worked do not provide for persons who are employed by the employer at the only company contract basis. "; 1.9. to supplement the rules with 43.2 points in the following wording: "43.2 an employer (including micro-taxable person) who until 30 June 2013 has registered workers in the State revenue service, if the worker until July 1, 2013 is not lost to the law" on State social insurance "determine the status of workers, the employer shall report information relating to the worker's profession (Professional, Office, specialty) code according to professions. Employer, filling in details of workers (annex 1), 5. box the message code PM – worker's profession (Professional, Office, specialty), how to change the date in column 4 indicate the 1 July 2013 and 7 in box-profession (Professional, Office, specialty) code. Information relating to the worker's hours worked and occupation (trade, Office, specialty) code according to the classification of occupations do not need for the persons employed by the employer only to company contract basis. "; 1.10. to make the first table of annex 1 in the following wording: "no PO box Personal code (if no ID number, registration number and date of birth of the person) name, date, month, year (URdd.mm. yyyy.) Post code country kods2 professions (Professional, Office, specialty) code according to the profession classifier 1 2 3 4 5 6 7 "1.11. to complement the table of annex 1" message code and transcript "to 32" by the following: 32. 29 the loss of the status of workers, on the basis of the worker's application for the State revenue service "1.12. to complement the table of annex 1" message code and transcript "with 33" by the following: 33. PM profession workers (trade, Office, specialty) change "1.13. supplement to annex 3, paragraph 10 and 11 by the following:" workers, whose working income calculation and payment of the national labour inspectorate inspection found irregularities in workers whose earned income shall be specified in the insolvency practitioner

 employees that are terminated and which was initially assigned to the stock purchase rights ". 2. This rule 1.3, 1.5, 1.6, 1.7, 1.11 and 1.13. Sub-paragraph shall enter into force on March 1, 2013. 3. This provision 1.2., 1.10 and 1.12. subparagraph shall enter into force on July 1, 2013. Prime Minister v. dombrovsky Welfare Minister Viņķel of I.