Cabinet of Ministers Regulations No. 951 in Riga 2010 October 5 (pr. No 51 40) the order in which the State revenue service provided by the national social security agency the details of State social security payments are Issued in accordance with the law "on State social insurance" the third paragraph of article 23 and the micro-enterprise tax law article 9, fourth subparagraph 1. determines: 1.1. procedures for the State revenue service provided by the national social security agency (hereinafter Agency) news on State social insurance contributions (from 1 January 1991 to 31 December 1997 – on social tax);
1.2. the order in which the Agency shall record the State compulsory social insurance contributions and recalculate the State social insurance compulsory contribution object if the State compulsory social insurance contributions have been made in full;
1.3. the order in which the State revenue service shall provide the Agency with information on micro, micro tax quarterly Declaration and information about the calculated the State social insurance compulsory contributions.
2. The State revenue service agency to provide the following information: a report on State 2.1. social insurance payments from workers ' earned income;
2.2. details of workers;
2.3. message for the self-employed or domestic worker to the employer, or alien foreign workers at the employer's alien State social insurance contributions the reporting quarter;
2.4. information on the activities of the employer State social insurance contributions (annex 1);
2.5. information on the measures taken by the employer to social tax payments (annex 2);
2.6. the certificate of the State revenue service examination (audit) estimated working income and State social insurance contributions (social tax) (annex 3);
2.7. the details of the social tax payments capitalized debt: 2.7.1. Minister of finance order a certified copy of the social tax capitalised the principal sum and the interest and late payment of money the deletion;
2.7.2. the institution sponsoring the capitalisation submitted inquiries about privatizējam a certified copy of the company's (the company) tax debts;
2.7.3. the institution sponsoring the capitalisation submitted certified copies of certificates of privatized companies (company) tax debts;
2.7.4. details of privatised enterprises (companies) social tax payment of the principal sum which formed up to January 1, 1996, from the time of delivery to this post;
2.8. information on State social insurance contributions by the person conducting business operations and pay a patentmaks (annex 4);
2.9. information from micro tax quarterly declarations concerning micro employees estimated monthly income and micro-enterprises in the calculated State social insurance contributions quarter (annex 5).
3. The State revenue service checks the person's name and surname, person code, as well as the State social insurance compulsory contribution calculated in compliance with the insurance period and the insured person's status and provide the Agency: 3.1 2.1 these rules referred to in point (e) of the report, not later than 10 working days after the receipt of the report;
3.2. this rule 2.2., 2.3., 2.4 and 2.5. the information referred to in (e), no later than five working days after the receipt of the report;
3.3. This provision 2.6. statement referred to in point (e), not later than 10 working days after the receipt of the report;
3.4. this rule 2.7. the information referred to in (in the form of a paper document or a certified with secure electronic signature), not later than five working days after the rules referred to in paragraph 2.7.1. receipt of the order;
3.5. this rule 2.8. information referred to in point (e), no later than five working days after the decision on physical persons as liable to register patentmaks;
3.6. this rule 2.9. information referred to in point (e), not later than 10 working days after the receipt of the report and of the national micro-social security payment is calculated.
4. the Agency shall verify and record the post, as well as the calculation of the State social insurance compulsory contribution object. If an error is encountered, the Agency shall draw up a report and send it to the State revenue service. The State revenue service no later than 15 working days after receipt of the relevant Protocol shall submit to the Agency the error correction.
5. the Agency shall record this rule 2.2. referred to information submitted again as specified in the information on the employees of one micro when it filed for the period for which the tax in accordance with the law of micro article 7, the second paragraph is not the term micro tax quarterly Declaration.
6. If the employer State social security payments for the month is not made in full, the Agency, on the basis of this provision 2.1., 2.4., 2.5., and 2.9. the particulars referred to in paragraph: 6.1. every worker carry out State social security payments (if not less than one cent) calculated in proportion to the total calculated State social insurance contributions, using the following formula: = sum (SMEs) Smes x (Ma (n) : Amount (PA)), where Smes – workers carried out State social security payments;
(Smes)-the total amount of the State social insurance compulsory contribution amount;
MA (n) – calculated State social security payments for each worker;
Amount (PA) – the total calculated State social security payment amount;
6.2. the conversion worker's monthly State social insurance compulsory contribution object by using the following formula: Ip = Ip-Sme: L, which converted the State social insurance compulsory contribution object;
L – the Cabinet of Ministers established the national social security payment rate.
7. If self-employed, who employ workers, State social security payments for the month is not made in full, the Agency national social security payments in accordance with the provisions of paragraphs 6 and 8 of the first registered workers, then the self-employed.
8. the self-employed, domestic workers at the employer's alien and foreign workers at the employer's alien, who according to this provision, 2.3., 2.4 and 2.5. the particulars referred to in paragraph State social security payments is not made in full, the Agency recalculated monthly State social insurance compulsory contribution object in accordance with the provisions referred to in point 6.2 of the formula.
9. An employee, self-employed, domestic worker is at the employer's alien and foreign worker to the employer for which the alien State social security payments have been made in full, or which State social security payments is not made in full, the conversion of State Agency ' compulsory social insurance contributions and the State social insurance contribution object. State social security payments, with the conversion of monthly or quarterly State social security payment to be added to the balance of the month or quarterly State social security payments until the moment when the State social security payments are equal to the calculated contributions.
10. The State revenue service once a year to review the year following March 1, provide the Agency with details of employers ' pārmaksātaj State social security payments, which included deferred payments.
11. the Agency national social security payments are recorded in the following order-payment, which expired after 1 October 1999, and that the payment due date up to 1 October 1999.
12. Be declared unenforceable in the Cabinet of 21 September 2004, Regulation No 789 "order in which the State revenue service provided by the national social security agency carried news of the State social insurance contributions" (Latvian journal, 2004, nr. 152).
Prime Minister v. Welfare Minister Dombrovskis u. Augul a annex 1: Cabinet of Ministers of 5 October 2010 regulations No 1225 State revenue service made public information on social security payments no PO box
Tax code of the State social insurance compulsory for payment (employer name or person name and surname) State social security payments (LCY) 1 2 3 4 Welfare Minister u. Augul States
 

2. the annex to Cabinet of Ministers of 5 October 2010 regulations No 1225 State revenue service information of the social tax payments, no PO box
Taxpayer code social tax payer (the name of the employer or the person's name and surname) social tax payments (LCY) from 1 January 1991 to 31 December 1995 and from 1 January 1996 to 31 December 1997 December 1 2 3 4 5 Welfare Minister u. Augul 3. Annex to the Cabinet of Ministers of 5 October 2010 regulations No 1225 State revenue service taxpayer ID (employer name or first name and last name) in the certificate of the State revenue service examination (audit) estimated working income and the State social insurance contributions (social tax) no PO box
ID code or registration number, name and surname, the period for which the calculation is performed (year and month) the income increase (+) or (-) (ls) State social security payment (social tax) increase (+) or decrease (–) (b. c.) the worker's social insurance status 1 2 3 4 5 6 7 Welfare Minister u. Augul 4. Annex to the Cabinet of Ministers of 5 October 2010 regulations No 1225 State revenue service information on State social insurance contributions by the person conducting business operations and pay a patentmaks tax payer's code name Patentmaks of the period of application of the first date (yyyy. URdd.mm.)
Patentmaks the expiry last date (yyyy. URdd.mm.)
Carry out State social security payments (LCY) 1 2 3 4 5 Welfare Minister u. Augul by Annex 5 of the Cabinet of Ministers of 5 October 2010 regulations No 1225 State revenue service information on micro employees estimated income and calculated the State social insurance contributions (the micro-registration number and the name of the natural person or the name, surname and personal code) micro-tax return for __ ____ ____ of _____ quarter Estimated State social security payments of $ ____ ____ ____ no PO box
Micro-enterprise's employee ID number or registration number of micro enterprises employee name and surname calculated the respective quarterly income per month status of insured person 1.
2.3.
1 2 3 4 5 6 7 Welfare Minister u. Augul States