Cabinet of Ministers Regulations No. 742 in 2011 (27 September. No 55 28) 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 and fourth paragraphs of article 20.1 and 23, article 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 7. No 827/rules "rules for the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" (Latvian Journal No. 145, 2010; 52 No. 2011) the following amendments: 1. Add to paragraph 8, second sentence, after the words "which have changed" with the words "(including workers who are assigned or parental leave or leave without pay retention assigned to a staff member whose care and supervision before the adoption of the approval decision by the family courts the Court passed the child reliant) ";
1.2. adding to 21 and 29 behind the words "employer" with the words "(the insolvency practitioner)";
1.3. the deletion of the words in paragraph 29.2. "reference month";
1.4 delete subparagraph; 30.2.
1.5. make 30.3. subparagraph by the following: "30.3. 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 absences not paid timely paid, earned income by submitting news for workers and employers to report on those statements for months, which made or had to make mandatory contributions. Fill in 1., 2., 3., 4. and 5. box; "
1.6. to supplement 30.4. section behind the words "employer" with the words "(the insolvency practitioner)";
1.7. to supplement the provisions of this paragraph 5: "5. the insolvency practitioner under 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;"
1.8. to supplement the provisions of the following paragraph in the 19.0: "employer of 19.0 persons 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. ';
1.9. to make 31 the following: "31. If a report is submitted by the employer for workers who paid remuneration for labour or forced absences for paid time not paid, earned income and made mandatory contributions, also indicate the status of workers. In these cases, the employer (insolvency practitioner) shall also submit details of workers. "
1.10. to supplement the provisions of this chapter IV1: IV1. " Payment and the procedure for submission of the report, if the mandatory contributions paid to the Ministry of finance, in accordance with national regulatory authorities the damages suffered by the law that employers 41.1 in accordance with national regulatory authorities the damages suffered by the law asked to reimburse the employee mandatory contributions from non-work income received: 25.5 1. calculate the mandatory contributions, applying the law "on State social insurance" certain minimum rate of contribution;
25.5 2. fill out the provision of title I of annex 5, "identification of the person and social insurance period for which cover the labour income" and (II) section "news about a person to compensate income and calculated State social security contributions and personal income tax";
3. those provisions 25.5 25.5 2. the information referred to in the Ministry of Finance within 10 working days after the payment is calculated.
Ministry of Finance: 41.2 41.2 1. simultaneously with the reimbursement of the cost of the damages to the worker after this rule 41.1 3. receipt of the information referred to in the contribution payments to the appropriate national budgetary revenue account;
2. fill out this rule 41.2 5. section III of the annex of the "news of the State social insurance compulsory contribution payments";
3. those provisions 25.6 25.5 2. and 41.2 2. the information referred to in subparagraph (annex 5) State social insurance agency until to the last working day of the month following the month in which made that rule 41.2. the payment referred to in paragraph 1.
41.3 the State social insurance agency check and recorded in the Ministry of finance and the information submitted and, if an error is encountered, the Protocol shall be drawn up and sent it to the Ministry of finance. The Ministry of finance the Protocol sent to the employer who submitted the rule 25.5 2. the information referred to in subparagraph (titles I and II of annex a). The employer within 15 working days of receipt of the relevant Protocol shall submit to the Ministry of finance. The Ministry of finance submitted to the State social insurance agency. ";
1.11. to make the table of annex 1 "message code and transcript" 21, 22, 23 and 24 by the following: "21.
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 passed the child attended 22.
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 released 23 children attended.
50 date to which the worker or the employee is granted micro leave without wage saving 24.
51 the date on which the worker or workers in micro-enterprises have begun work after leave without pay retention "1.12. deletion of annex 1 Note 3 the words" leave in connection with being in child care ";
1.13. to supplement the provisions of annex 5 with the following: "5. the annex to Cabinet of Ministers 2010 September 7, Regulation No 827 report of activities of State social insurance contributions for the worker with the national regulatory authorities of unlawful administrative act or actual action is unlawful loss caused (I). Identification of the person and social insurance period for which cover the labour income for the first name, last name, personal ID code-public administration the unlawful administrative act or actual action is unlawful suffered a loss in the Period for which cover the labour income tax payer's code name from (URdd.mm. yyyy.)
until (URdd.mm. yyyy.)




II. details of the person compensate for income and calculated State social security contributions and personal income tax no PO box
Year and month, for which the country made social security payments Cover earned income (in LCY) State social security payment rate (%)
Calculate State social security payments (LCY) estimated individual income tax (LCY) year month total x news was prepared (name, surname) post _____ _____ _____ _____ ____ ___ signature _____ _____ _____ _____ _____ date ____ ____ ____ ____ ____ ____ __ phone number _____ _____ _____ _____ III. Particulars of the State social insurance compulsory contribution payments amount (in LCY) date when the payment is made in the payment document number, State social security payments news prepared (name, surname) post _____ _____ _____ _____ ____ ___ signature _____ _____ _____ _____ _____ date ____ ____ ____ ____ ____ ____ __ phone number _____ _____ _____ _____ note. the document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
2. This provision 1.2, 1.5, 1.6, 1.7 and 1.9. subparagraph shall enter into force on January 1, 2012.
3. rules applicable to the 1 October 2011.
Prime Minister v. dombrovsky Welfare Minister Jurševsk of I.