Cabinet of Ministers Regulations No. 1577 in Riga 2009 (22 December. 89.33 §) rules on State social insurance contribution rates by State social security forms issued in 2010 in accordance with the law "on State social insurance" article 18, second and third subparagraphs and the law "on compulsory social insurance against accidents at work and occupational diseases" paragraph 6 of the transitional provisions of rule 1 defines the State social insurance compulsory contribution rate (hereinafter referred to as the minimum payment rate) required to apdrošināmaj persons and social State social insurance contributions of the volunteer rate (hereinafter referred to as the voluntary contribution rate) persons who voluntarily joined the national social insurance rates, as well as the breakdown by State social insurance (social insurance) ways in 2010. 2. If a worker is insured for all types of social insurance compulsory contribution rates social breakdown is as follows: 2.1 public pension insurance (pension insurance)-21.66%;
2.2. the social insurance unemployment-3.81%;
2.3. social insurance against accidents at work and occupational diseases (hereinafter work accident insurance) – 0.29%;
2.4. the disability insurance-3.18%;
2.5. the maternity and sickness insurance-2.47%;
2.6. the parental insurance – 1.68%. 3. Compulsory payment rate if employee has reached the age giving entitlement to the State pension age is% of payment 25.94 object. Compulsory payment rate split between the employer and the worker respectively and 7.06% 18.88%. Payment rates for distribution by social security are the following: 3.1 retirement insurance-21.66%;
3.2. work accident insurance – 0.29%;
3.3. the maternity and sickness insurance-2.31%;
3.4. the parental insurance – 1.68%. 4. Compulsory payment rate if employee is the recipient of a retirement pension or a disability-State special pension recipient is% of payment 28.41 object. Compulsory payment rate split between the employer and the worker respectively and 7.73% 20.68%. Payment rates for distribution by social security are the following: 4.1 retirement insurance-21.66%;
4.2. employment accident insurance – 0.29%;
4.3. disability insurance-2.47%;
4.4. the maternity and sickness insurance-2.31%;
4.5. the parental insurance – 1.68%. 5. Compulsory payment rate for self-employed are 28.17% of the payment. Payment rates for distribution by social security is as follows: 5.1 retirement insurance-21.66%;
5.2. the disability insurance-2.47%;
5.3. the maternity and sickness insurance-2.36%;
5.4. the parental insurance – 1.68%. 6. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to the State pension age is 25.65% of the payment. Payment rates for distribution by social security are the following: 6.1 retirement insurance-21.66%;
6.2. the maternity and sickness insurance-2.31%;
6.3. the parental insurance – 1.68%. 7. Compulsory payment rate for natural person who manages real estate and is registered to work as a business income tax payer is 24.13% of the payment. Payment rates for distribution by social security are the following: 7.1. pension insurance – 21.66%;
7.2. the disability insurance-2.47%. 8. the minimum rate of contribution the person employed by the employer – a foreign taxable person, if that person is not domiciled in the Republic of Latvia and the person staying in the Republic of Latvia, 183 days or more in any 12-month period that begins or ends in the tax year is from 28.99% payment object. Payment rates for distribution by social security is as follows: 8.1 retirement insurance-21.66%;
8.2. disability insurance-3.18%;
8.3. maternity and sickness insurance-2.47%;
8.4. the parental insurance – 1.68%. 9. the minimum rate of contribution the person employed in the territory of the Republic of Latvia by the employer – a foreign taxable person, if that person is habitually resident in the Republic of Latvia, and the person who employs another Member State of the European economic area or the Swiss Confederation to the employer who, in accordance with the Council of 14 June 1971, of Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the community , 13, 14, 15, 16 and 17 shall apply to the Republic of Latvia regulations (hereinafter referred to as the domestic worker to the employer, alien), is 33.09% of the payment. Payment rates for distribution by social security is as follows: 9.1. retirement insurance-21.66%;
9.2. insurance against unemployment-3.81%;
9.3. occupational accident insurance – 0.29%;
9.4. disability insurance-3.18%;
9.5. the maternity and sickness insurance-2.47%;
9.6. the parental insurance – 1.68%. 10. Compulsory payment rate for the domestic worker to the employer, alien, if this person has reached the age giving entitlement to the State pension age is% of payment 25.94 object. Payment rates for distribution by social security is as follows: 10.1. retirement insurance-21.66%;
10.2. the accident insurance – 0.29%;
10.3. the maternity and sickness insurance-2.31%;
10.4. the parental insurance – 1.68%. 11. Compulsory payment rate for the domestic worker to the employer, alien, if this person is the recipient of a retirement pension or a disability-the national special pension beneficiary is 28.41% of the payment. Payment rates for distribution by social security is as follows: 11.1. retirement insurance-21.66%;
11.2. the accident insurance – 0.29%;
11.3. disability insurance-2.47%;
11.4. the maternity and sickness insurance-2.31%;
11.5. the parental insurance – 1.68%. 12. The voluntary contribution rate to the person who voluntarily joined the retirement insurance, are voluntary contributions 21.66% of the object. 13. The voluntary contribution rate to the person who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance, parental insurance, is from voluntary contributions 28.99% object. Voluntary contribution rates social breakdown is as follows: 13.1. retirement insurance-21.66%;
13.2. disability insurance-3.18%;
13.3. the maternity and sickness insurance-2.47%;
13.4. the parental insurance – 1.68%. 14. These provisions in the pension insurance contribution rates determined for the distribution is as follows: 14.1. contributions to the 20% of contributions consists of the object state pension funds, in accordance with the law "on State pensions", if the person is not a member of the occupational pension scheme in accordance with the occupational pension Act;
14.2.18% of contributions contributions consist of the object state pension funds in accordance with the law "on State pensions", and the rate of contribution funded pension scheme is 2% of the contribution, if the person is a member of the occupational pension scheme in accordance with the State funded pension law. 15. the rules shall enter into force on January 1, 2010. Prime Minister v. dombrovsky Welfare Minister, the Minister of education and science t. koķe