Cabinet of Ministers Regulation No. 87 in 2010 (26 January. 5.52; 53. §) amendments to the Cabinet of Ministers of 20 November 2008. Regulations No 942 "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 and the law "on personal income tax" 38. the second part of the article make the Cabinet of Ministers of 20 November 2008. Regulations No 942 "regulations on the State social insurance compulsory contributor registration and reports on State social security contributions and personal income tax "(Latvian journal, 2008, nr. 185; 2009, 59 no) the following amendments: 1. Replace the words" in the text of the provisions of the State revenue service territorial institution "(fold) with the words" the State revenue service "(fold).
2. To delete the text, the words "after his declared place of residence".
3. Replace paragraph 6, first sentence, the words "the State revenue service territorial institution, as mandatory contributors according to one chosen worker site" with the words "the State revenue service as the minimum for payment."
4. Make the following point 8: "8. the employer not later than one day before the person begins work, every worker shall be recorded in the State revenue service, by the State revenue service for workers (annex 1). News for workers who have changed or lost to the law "on State social insurance" determine the status of workers, the employer shall submit within three working days after the person is changed or lost the status of workers. News for employees who are granted leave without retention of salary or leave without retention of salary, the employer shall submit, no later than the fifth day of the month that follows the month in which the employee is assigned or leave without retention of salary. "
5. Supplement with 11.1 points as follows: "self-employed performing 11.1 economic activity and paid for it patentmaks, register with the State revenue service pursuant to the regulations on the procedures applicable to natural persons of patentmaks business activities."
6. Supplement with 26.4. subparagraph by the following: "26.4. not reached 15 years of age. The employer of the person referred to in the report included the application of this rule 23.1. and 23.4. conditions of subparagraph. Employer's report of 4, 5, 6 and 7 in box zero in box 8-withholding personal income tax. "
7. Supplement with 32.1 point as follows: "self-employed 32.1 carrying out economic activity and paid for it patentmaks, not subject to the requirements of this regulation for the submission of the report."
8. Put 36 as follows: "36. Self-employed from the calculated payment amount deducted in proportion to the object of the temporary disability, maternity leave calendar days, who are the subject of disability, as well as on the page (B) days where it is not considered to be necessarily a socially insured person according to the law" on State social insurance ".
9. Supplement to annex 1 notes 3 and 4 by the following: "3. the annex does not specify details of workers who are assigned or maternity leave, leave for the child's father or adoptive leave, in connection with the child's care or being on vacation to another person who has actual care of the child.
4. Submitting news for workers who have not reached the age of 15, the status of workers who are insured under the State social insurance of all types. "
10. Put the annex by the following: "2. in the annex to Cabinet of Ministers of 20 November 2008. Regulations No 942 of the State Revenue Service statement Prime Minister v. Welfare Minister Dombrovskis Augul by U.