The Rules On Mandatory State Social Insurance Contributions And By Whom The Registration And Reporting Of State Social Security Contributions And Personal Income Tax

Original Language Title: Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par valsts sociālās apdrošināšanas obligātajām iemaksām un iedzīvotāju ienākuma nodokli

Read the untranslated law here: https://www.global-regulation.com/law/latvia/7865797/noteikumi-par-valsts-socils-apdroinanas-obligto-iemaksu-veicju-reistrciju-un-ziojumiem-par-valsts-socils-apdroinanas-obligtajm-iemaksm-un-iedzvotju-ie.html

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Cabinet of Ministers Regulations No 942 in Riga 2008. on 20 November (pr. Nr. 81 6. §) rules on mandatory State social insurance contributions and by whom the registration and reporting of State social security contributions and personal income tax are 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 paragraph of article i. General questions 1. establish procedures that: 1.1 the register state social security payment (payments) workers-employers, employees, the self-employed, and persons employed in the territory of the Republic of Latvia by the employer – the foreign taxable person, if that person is habitually resident in the Republic of Latvia, the people employed by the other Member State of the European Union, the Swiss Confederation or the European economic area (hereinafter referred to as the other Member States) the employer and which according to 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 (hereinafter referred to as the Council Regulation No 1408/71), 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), and persons employed by an employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year (hereinafter referred to as foreign workers to employers — alien);
1.2. submit the employer's report on State social insurance payments from workers ' labor income, personal income tax and business risk duty in the reference month (hereinafter called the employer), as well as a report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions the reporting quarter;
1.3. provide details of workers;
1.4. specifying the worker's labour income and payments, as well as the specific cases where the employer shall specify the worker's labour income and mandatory contributions for the previous reporting month.
2. News about employees and 1.2. these provisions referred to in the reports of the State social insurance contributions in the State revenue service may be submitted either in writing or through the State revenue service electronic declaration system.
3. by the State revenue service territorial authority, the employer, the self-employed, domestic worker to the employer, alien or foreign workers to employers — alien 10 working days specified in this provision 1.2. referred to reports of the State social insurance contributions and the provisions referred to in paragraph 1.3 below. employer of the workers, if the information provided is incomplete or incorrect.
II. Mandatory registration of contributors 4. employers, the self-employed, domestic workers to employers — alien and foreign workers to employers — alien registration in the State revenue service territorial institution in accordance with the laws and regulations governing the registration of a taxable person, in so far as these regulations do not impose another order.
5. the employer – a natural person registered with the State revenue service territorial institution after his declared place of residence within 10 days from the day he entered into the contract on the workers work for consideration, by presenting an identity document and provide a copy of the contract (the presentation of the original of the contract).
6. the other Member States the employer employing workers who, in accordance with the Council Regulation No 1408/71, 13, 14, 15, 16 and 17 shall apply to the laws and regulations of the Republic of Latvia, register with the State revenue service territorial institution, as mandatory contributors according to one chosen worker site, submitting information, the employer's name, registration number (in another Member State) and legal address. If the employer is registered with the State revenue service territorial institution of the Council of 21 March 1972 to Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community (hereinafter referred to as the Council Regulation No 574/72), a person referred to in article 109, the person presented identity documents and the employer, the competent institution of a copy of the information submitted. The State revenue service granting such employer registration code vienpadsmitzīmj. Registration code notifies the employer or Council Regulation No 574/72 in article 109 person and used when submitting the information specified in these provisions and mandatory contributions.
7. Workers employed by the employer in another Member State and in accordance with the Council Regulation No 1408/71, 13, 14, 15, 16 and 17 shall apply to the laws and regulations of the Republic of Latvia, the employer or the Council Regulation No 574/72. Article 109 a person recorded in the State revenue service territorial institution in accordance with the procedure laid down in these provisions.
8. each employer of workers recorded the State revenue service territorial institution at the employer's establishment to the fifth day of the month that follows the month in which the person is obtained, or lost in my law "on State social insurance" the specific status of the workers, by the State revenue service territorial institution details of workers (annex 1).
9. If the worker does not have the population register of Latvia assigned ID code, the employer shall submit to the State revenue service territorial institution news for workers, by his birth data (date, month, year). State revenue service territorial institution following worker assigned unique registration number which shall notify an employer for further use these rules for submission of the information laid down for the workers concerned.
10. the employer of a worker's loss reasons clarified only in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision.
11. the self-employed to tenth of the month, following the month in which monthly income reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed (self-employed, who pay a fixed income tax revenue have reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed, multiplied by a factor of 3.3), register with the State revenue service territorial institution after his declared place of residence the presentation of identity documents. Self-employed (excluding individual merchants and farmers (the fishermen) holding owners who, without being in the employment relations with their peasant (fishermen's) governing body, holding out the peasant (fishermen's) farm management function, if the peasants (the fishermen) in the farm law, which determines the farmer and fishermen holding status, order is not appointed (elected) Manager (Director)) when you register for a copy of the document in question to be submitted (the original show): 11.1. a person who receives royalties (remuneration of copyright and related rights) -a document certifying the receipt of royalties;
11.2. sworn notaries – the Justice Minister's order on the appointment of a notary certified;
11.3. sworn lawyer – the Latvian Council of sworn advocates issued licence;
11.4. sworn auditor – Latvian Certified Auditor Certified Auditor of the Association issued the certificate;
11.5. the doctor – a doctor's certificate and medical practice, the registration certificate issued by the Latvian Medical Association;
11.6. any other natural person registered as business income, taxable property or possession of the identity document and other documents certifying that the person is in the business of the taxable income;
7.3. a person whose permanent residence is in the Republic of Latvia and who work in the Republic of Latvia pay the foreign technical assistance or loans from international financial institutions, the contract and the document, which is an indication of the sources of remuneration costs if it is not specified in the contract;
11.8. the pharmacist, veterinarian practices and practice optometrists-document certifying the right to initiate the practice;
7.4. sworn bailiff-the document confirming appointment.

12. a domestic worker to the employer – the alien is registered with the State revenue service territorial institution after his declared place of residence within 10 days after the agreement on working for remuneration (regardless of whether the agreement concluded in accordance with the Latvian or other national legislation), the presentation of identity documents, and provide a copy of the contract (the original show).
13. Foreign workers to employers — the alien is registered in the State revenue service territorial institution after his declared place of residence in the Republic of Latvia within 10 days from the date of Latvia 184 maintenance on presentation of an identity card or other recognised in the Republic of Latvia travel documents, as well as documents that contain: 13.1 consigning employer's name and address;
13.2. the period for which the person was sent to perform a specific job (the period start and end dates, month and year);
13.3. exposure to national social security legislation.
14. The State revenue service territorial institution, employer, the self-employed, domestic workers to employers — alien and foreign workers to employers — alien, issue a statement (annex 2), in a single copy which shall remain State revenue service territorial institution.
15. The State revenue service registers the information supplied by the employer of the workers, taking into account the information provided by public authorities, granted and paid in the calculation of the retirement pension. The authorities of that country to review the month following 15th date of the month electronically sends the State revenue service has information about persons who have been granted a retirement pension, or restored to its cost. The information shall indicate the name, surname, personal code and pension costs, termination or renewal date.
16. The State revenue service self-employed shall be deleted from the register as a taxable person minimum for payment based on the self-employed application for removal from the register of taxpayers, if the two self-employed income tax taxation period prior to the lodging of an application in one month did not have income that reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed (self-employed, who pay a fixed individual income tax -not have revenue that reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed, multiplied by a factor of 3.3). These arrangements shall not apply where the self-employed taxpayers shall be deleted from the registry due to the termination of the economic activity.
17. Another employer Member State revenue service shall be deleted from the register as a taxable person minimum for payment based on the relevant employer or Council Regulation No 574/72 under article 109 of the personal application for removal from the register of taxpayers.
18. the employer, individual, domestic worker to the employer, alien or foreign workers to employers — alien's State revenue service shall be deleted from the register as a taxable person minimum for payment based on the person's application for delisting from the taxpayer's register.
III. submission of the report of the employer the employer 19 every month until the date specified as the monthly payment due (annex 2), submitted to the State revenue service territorial institution, employers report (annex 3).
20. The worker vacation pay calculated and calculated from the payments of the company being divided between them the reference month (month of which the employer is due to make mandatory contributions, and the month in which it has withheld personal income tax), for which the vacation pay was calculated.
21. A change in the employee's insurance status, in accordance with the minimum rate of contribution applicable to the next month after insurance status changes.
22. A worker who, during the reference month reaches 15 years of age, employers report on workers who are insured under the State social insurance of all types, displays the payment object and required contributions calculated on those days of the reference month, when that person has reached the age of 15.
23. the report of the employer shall be submitted separately according to the worker's status: 23.1. for workers who are insured under the State social insurance of all types;
23.2. for workers who are exposed to public pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who are beneficiaries of the retirement pension or disability: special retirement beneficiaries);
23.3. for workers who are exposed to public pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age, and workers are granted old age pension on preferential terms);
23.4. for workers who, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision to return to work and paid remuneration for labour or forced absence in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government not paid paid time earned income and made mandatory contributions. The report shall be submitted by the employer for the months for which is paid on time not paid, earned income and the payments made;
14.6. for persons who are not necessarily socially insured.
24. the report of the employer shall be completed for all workers, each worker: 24.1. personal number or registration number (box 2) and the first name, last name (column 3);
24.2. labour income (box 4);
24.3. the estimated payments (box 5), obtained by summing the employee's mandatory contributions (obtained by multiplying the payment object with the worker's minimum rate of contribution) and the employer's mandatory contributions (obtained by multiplying the payment object with the minimum employer contribution rate);
15.2. reference month withheld personal income tax (box 8) from the worker paid employment earnings in the reference month (also from the deposit to income) (box 8 no arithmetic relationship with columns 4 and 5).
25. For the persons who are not necessarily socially insured, employers report indicates personal code or registration number, name, withheld personal income tax. 4, 5, 6 and 7 in box pull streak.
26. the report of the employer shall also include workers: 26.1. for which mandatory contributions and personal income tax has been made in the social laws and regulations governing the cases. 4, 5 and 8 in box zero;
26.2. where income has reached the Cabinet down payment the maximum amount of objects. 4. box the all labour income in box 5, zero (if payment object, the maximum level already achieved the previous reporting month) or estimated payments (from labour income that does not exceed the statutory maximum amount of contribution of the object), but in box 8-withheld individual income tax;
26.3. having missed work costs of income. 4. box the estimated working income in box 5 – calculate the mandatory contributions, but zero in box 8.
27. The reference month the employer shall specify the worker's labour income and payments: 27.1. for the previous month before reporting the month (also for those persons who are not in the reference month the status of workers, but the previous month before reporting month was the worker's status). Employer's report of work income (box 6) and payment (box 7) increases or reductions;
27.2. the reference month for the previous months before šēj this rule 27.1. month referred to, except that rule 28.2 and 28.3. cases referred to. Employer's report of the review month respectively increases or decreases the work income (box 4) and payments (box 5);
27.3. for the month, which is paid remuneration according to the company, the graudniecīb or the conditions of the contract of carriage, except that rule 27.1. referred cases. Employer's report of the company, graudniecīb or execution of the contract of carriage the calculated compensation (box 4), payments (box 5) and payment date (box 10).
28. The worker's labour income and payments for previous months the report clarifies:

28.1. The State revenue service in accordance with the statement of the State revenue service examination (audit) estimated working income and contributions when the verification (audit) by the worker increased or decreased the labour income and payments;
28.2. the employer if, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision a person is restored and she paid remuneration for work by the absence of coercive 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;
28.3. the employer, if the person is not restored, but her work in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government not paid paid time earned income, the employer submitted reports on those statements for months, which made or had to make mandatory contributions. Fill in 1., 2., 3., 4. and 5.
29. If the report is submitted by the employer of the workers who, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision to return to work and paid remuneration for work, or for a absences forced persons who, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government not paid paid time earned income and made mandatory contributions, also indicate the status of workers. In these cases, the employer shall also submit news for workers.
30. Business risk duty the employer's report indicates that the employer, in accordance with the insolvency law may be given legal entity insolvency proceedings or in accordance with the law of credit institutions may declare insolvency of the credit institution, if the employer is a credit institution for employees under which the employers concerned in accordance with the labour law is established in the employment relationship.
31. The worker's number of hours worked per month employer report the employer indicate only those workers who earned income did not reach the national minimum wage (salary).
IV. The self-employed, domestic workers to employers — aliens and foreign workers to employers — alien message submission 32. Self-employed, domestic worker to the employer, alien and foreign workers to employers — alien to review the quarter following 15th date of the month submit to the State revenue service territorial institution report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions quarterly report (annex 4).
33. Self-employed mandatory contributions shall be made on the review quarter (the quarter of the year, for which the self-employed is due to make payments), in which at least one month's income has reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed (self-employed, who pay a fixed income tax revenue have reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed multiplied by a factor of 3.3), as well as to submit a report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions the reporting quarter.
34. From the month when self-employed income reaches the Cabinet down payment minimum extent of the object (the self-employed, who pay a fixed income tax revenue reached cabinet down payment minimum, of an object multiplied by a factor of 3.3), mandatory contributions shall be made until the end of the calendar year or to self-employment loss.
35. the self-employed, domestic worker to the employer, alien and foreign workers to employers – report on self-employed foreigners or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions only for the reporting quarter to review the quarter for which the payments are made (even if the payments are made for one or two months of the quarterly report).
36. the self-employed from the calculated payment amount deducted in proportion to the object of the temporary incapacity, as well as maternity leave calendar days, who are the subject of disability page b. 37. If changing the self-employed and domestic worker to the employer – alien insurance status, the relevant payment shall be applied to the next month after insurance status changes.
38. If the review quarter change to self-employed and domestic worker to the employer, alien, the insurance status of the self-employed and domestic worker to the employer – report on self-employed foreigners or domestic worker to the employer, or alien – for foreign workers to employers — alien State social insurance contributions review quarter indicated both insurance status.
V. concluding questions 39. This rule 26.2. subparagraph shall enter into force on January 1, 2014.
40. the rules shall enter into force on 1 January 2009.
Prime Minister i. Godmanis Welfare Minister i. Muzzle is the Editorial Note: regulations shall enter into force by 1 January 2009.
   
1. the annex to Cabinet of Ministers of 20 November 2008. Regulations No 942 news about workers Welfare Minister i. Muzzle 2. Annex to the Cabinet of Ministers of 20 November 2008. Regulations No 942 Welfare Minister i. Muzzle attachment 3. Cabinet of Ministers of 20 November 2008. Regulations No 942 Welfare Minister i. Nose 4. Annex to the Cabinet of Ministers of 20 November 2008. Regulations No 942 Welfare Minister of the nose.

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