Cabinet of Ministers Regulations No. 995 in 2011 (December 27. No 76 27. §) of insolvent employers, employees and the recovery procedures for the payment of remuneration by the administrator issued in accordance with the law "on the protection of employees in case of employer's insolvency," the fourth part of article 5 and article 10, second subparagraph, (I) the general question 1. determines: 1.1. procedures for the insolvent employer employee (hereinafter employees) submit the bankrupt employer's insolvency administrator (hereinafter referred to as the administrator) for information on the claims;
1.2. the order in which the administrator shall provide the State Agency "insolvency administration" (hereinafter insolvency administration) information about employee claims;
1.3. the employee claims and the cost of the procedure for the calculation of employee claims guarantee fund;
1.4. the amount and the order in which the administrator be paid remuneration for employee claims.
II. Application to satisfy the claims of employees Employees shall submit to the administrator 2. information about an employee's claims (annex 1), by adding the employee claim supporting documents. In exceptional cases, if the number of documents supporting significantly complicates the submission of information, the employee may, in agreement with the administrator may submit supporting documents not derivatives (copies), if the administrator has claims supporting documents and between employees of insolvent employers and not disputed.
3. the Administrator shall submit the application in the administration of the insolvency claims of employees for meeting (annex 2). The application shall be accompanied by information about the employee's claims (annex 1), extract from the register of claims of creditors for claims by employees, as well as the following claims of employees supporting document derivatives (copies): 3.1 documents showing that between the employee and the employer is insolvent or work relationship, which started before the insolvency of the employer's accession;
3.2. documents certifying employment termination date and legal basis, if the relationship was terminated;
3.3. documents and information about the annual paid leave, if the claim is recognised in connection with the consideration of the annual paid leave;
3.4. pay off supporting documents, if the claim is recognised in connection with the consideration of other types of paid absence;
3.5. State labour inspection of the Commission's inquiries about medical capacity loss, if the claim is accepted for damages due to accident at work or an occupational disease.
4. The Administrator is responsible for the documents submitted for the specified message (including the personal data of employees, labour relations, the amount of claims payment period) and confirm it with a signature.
5. the Administrator shall submit the application to the staff in the administration of the insolvency claims, checked and, if necessary, the procedure laid down in the laws and the provision of information in the State revenue service for employees and their income.
6. If the insolvency administration information and documents submitted in connection with claims by employees is not enough for decision, the administrators shall have the right to request that an administrator or employee shall submit, within a period to be fixed by the decision the necessary information and documents.
III. Employees ' claims, the calculation and payment Of employee claims 7. guarantee fund the amount payable according to the legislation, as well as on the basis of the application of the administrator, the accompanying documents and the State revenue service and other government institutions of the information provided, calculate the insolvency administration. The amount to be paid to the employee wages, reimbursement of the annual paid leave, reimbursement of other types of paid absence and severance pay shall not exceed a total period of State revenue service declared the amount of the income of the employee during the period.
8. the employee claims guarantee fund pay employee entitlements be calculated taking into account the calendar daily average earnings. Calendar daily average earnings is calculated using the following formula: KD = MIN x 12/365, which KD-calendar days average earnings;
Min-the minimum national monthly wage amount of employer's insolvency date of accession;
12 for the number of months in the calendar year;
365-calendar days per year. 
9. the wage and remuneration for other types of paid absence for the period that the pay of employee claims guarantee fund within the last three work legal relationship for months during the 12 month period prior to the insolvency of the employer's accession (hereinafter referred to as the billable period). The number of days payable period pay and reimbursement of other types of paid absence together does not exceed 92 calendar days. Pay period, as well as the pay and rewards for other types of paid absence shall be calculated as follows: 9.1 where the relationship was terminated before the insolvency of the employer, pay the retroactive periods, ranging from employment termination date. If part of the pay period does not include the 12 months preceding the insolvency of the employer's accession from the employee claims guarantee fund pays part of the period, which includes the 12 months preceding the insolvency of the employer's accession;
9.2. If the working relationship ended after the insolvency of the employer, pay the retroactive periods, ranging from the insolvency of the employer's accession;
9.3. wages and remuneration of other types of paid absence is calculated using the following formula: DS = KD KD in DS-x, where gross income and/or consideration for other types of paid absence;
KD-calendar days per pay period;
KD-calendar days average earnings.

10. Consideration of the annual paid leave of employees ' claims, the guarantee fund paid for unused annual leave days paid 12 months preceding the insolvency of the employer's. The number of days payable during the 12 month period does not exceed 28 calendar days. The number of days payable and reimbursement for annual paid leave is calculated as follows: 10.1. number of days payable is calculated using the following formula: AD = K x (0,0767), the KDP which AD-number of days payable;
KDP-number of calendar days in the period of leave not used;
K (0,0767)-coefficient of days payable 0.0767 = 28/28-365, where the number of days payable during the 12 month period;
-365 calendar days per year;
10.2. remuneration for annual paid leave is calculated using the following formula: ATV = AD x KD that ATV-gross remuneration for annual paid leave;
AD-number of days payable;
KD-calendar days average earnings.
11. Severance pay from an employee claims guarantee fund pays, if the relationship was terminated in the cases stipulated by law, the employer must pay the employee severance pay. Severance pay is calculated using the following formula: ATL = 30 x KD that ATL-gross severance pay;
30 – the average number of days in the calendar month;
KD-calendar days average earnings.
12. Insolvency administration month after receipt of all required documents, shall decide on the allocation of funds to satisfy the claims of employees or on the refusal to grant funds.
13. Insolvency administration shall inform the administrator about employees who have been granted funds from the employee claims guarantee fund, as well as each employee's recovery of the amounts allocated.
14. the cost of insolvency administration employee assigned funds, transferred to the employee's account. The State compulsory social insurance contributions, personal income tax and the amount of compensation for the subsequent period of insolvency administration including the laws set by the budget.
IV. consideration by the Administrator 15. Administrator is entitled to receive remuneration lats 4.50 per employee whose claims in accordance with the decision of the administrators are happy from the employee claims guarantee fund.
16. the Administrator shall be entitled to the provisions referred to in point 15 if he is registered with the State revenue service as a taxpayer and has filed insolvency administration of this provision the application referred to in paragraph 3 of the employees ' recovery.
17. the application of this Regulation referred to in paragraph 15 of the remuneration (annex 3), the administrator shall submit the insolvency administration within two months from the date on which the bankrupt employer are excluded from the public register.
18. the insolvency administration month after the rule referred to in paragraph 17 of decision on referral to the rules referred to in point 15 of the award and the amount of remuneration or the refusal to grant an indemnity.
19. Insolvency administration assigned the consideration transferred to the administrator account.
20. If the rules referred to in paragraph 17 of the application is filed after that rule 17. expiry of the period referred to in paragraph 15 of these regulations, the administrator referred to in paragraph shall not receive remuneration.
V. concluding questions 21. Be declared unenforceable in the Cabinet of 15 September 2009. Regulation No 1045 "employees of insolvent employers claim submission, review, and an administrator meet the arrangements for paying the remuneration" (Latvian journal, 2009, no. 149, 172, 2010. nr.;).
22. The insolvency proceedings handed down until 31 December 2011, the Cabinet of Ministers on 15 September 2009. Regulation No 1045 "employees of insolvent employers claim submission, review, and an administrator meet the arrangements for paying the remuneration".
23. the rules shall enter into force on January 1, 2012.
Prime Minister v. dombrovsky Justice Minister g. Smith annex 1 Cabinet 27 December 2011 regulations no 995 information about an employee's claims, the Minister of Justice g. Smith annex 2 Cabinet 27 December 2011 regulations no 995 application to satisfy the claims of the employees the Justice Minister g. Smith annex 3 Cabinet 27 December 2011 regulations no 995 Justice Minister g. Smith