Cabinet of Ministers Regulations No. 759 in 2016 (December 6. No 67 22. §) rules on State social insurance contribution rates by State social security forms Issued in accordance with the law "on State social insurance" article 18, second and third subparagraphs 1. provisions laid down in national social security payment 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) who voluntarily joined the State social insurance rates, as well as the breakdown by State social insurance (social insurance). 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)-24.54%; 2.2. the social insurance unemployment-1.90%; 2.3. social insurance against accidents at work and occupational diseases (hereinafter work accident insurance) – 0.48%; 2.4. the disability insurance-2.30%; 2.5. the maternity and sickness insurance-3.49%; 2.6. the parental insurance-1.38%. 3. Compulsory payment rate for workers who reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), is a compulsory payment from 29.73% object. Compulsory payment rate split between the employer and the worker respectively and 9.16% 20.57%. Payment rates for distribution by social security are the following: 3.1 retirement insurance-24.54%; 3.2. work accident insurance – 0.48%; 3.3. the maternity and sickness insurance-3.33%; 3.4. the parental insurance-1.38%. 4. the minimum payment rate worker who is assigned to a retirement pension, or who is a person with a disability – national special pension beneficiary is 31.57% of the payment. Compulsory payment rate split between employer and employee is 9.72% 21.85% and respectively. Payment rates for distribution by social security are the following: 4.1 retirement insurance-24.54%; 4.2. employment accident insurance – 0.48%; 4.3. disability insurance-1.84%; 4.4. the maternity and sickness insurance-3.33%; 4.5. the parental insurance-1.38%. 5. Compulsory payment rate if employee is employed in a custodial sentence, is the% of payment 28.74 object. Compulsory payment rate split between employer and employee are 8.85% respectively and 19.89%. Payment rates for distribution by social security is as follows: 5.1. pension insurance – 24.54%; 5.2. the social insurance unemployment-1.90%; 5.3. the disability insurance-2.30%. 6. Compulsory payment rate for workers who reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), if the worker is employed in a custodial sentence, is the% of payment 24.54 object. Compulsory payment rate split between the employer and the worker respectively and 7.56% 16.98%. 7. Compulsory payment rate for workers – the members of the Management Board of a capital company, which correspond to the law "on State social insurance" in article 1, paragraph 2 "m" terms referred to, is the% of 26.84 payment object. Payment rates for distribution by social security are the following: 7.1. pension insurance – 24.54%; 7.2. the disability insurance-2.30%. 8. Compulsory payment rate for workers – the members of the Management Board of a capital company, which correspond to the law "on State social insurance" in article 1, paragraph 2 "m" in the above conditions and have reached the age giving entitlement to the State pension age, or who has been granted the national old-age pension (including premature), is the% of payment 24.54 object. 9. Compulsory payment rate for self-employed are 31.13% of the payment. Payment rates for distribution by social security is as follows: 9.1. retirement insurance-24.54%; 9.2. disability insurance-1.84%; 9.3. the maternity and sickness insurance-3.37%; 9.4. the parental insurance-1.38%. 10. Compulsory payment rate for self-employed workers, which reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), is the% of payment 29.25 object. Payment rates for distribution by social security is as follows: 10.1. retirement insurance-24.54%; 10.2. the maternity and sickness insurance-3.33%; 10.3. the parental insurance-1.38%. 11. Compulsory payment rate for natural person who manages real estate and is registered to work as a business income is taxable, 26.38% of the payment. Payment rates for distribution by social security is as follows: 11.1. retirement insurance-24.54%; 11.2. disability insurance-1.84%. 12. 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 commencing or ending in the taxation year, is the% of payment 31.71 object. Payment rates for distribution by social security are the following: 12.1. retirement insurance-24.54%; 12.2. the disability insurance-2.30%; 12.3. the maternity and sickness insurance-3.49%; 12.4. the parental insurance-1.38%. 13. 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 European Parliament and of the Council of 29 April 2004 Regulation (EC) No 883/2004 on the coordination of social security systems, 11, 12, 13. , 14, 15 and 16. Article shall apply regulations of the Republic of Latvia (hereinafter referred to as the domestic worker to the employer, alien), is the% of payment 34.09 object. Payment rates for distribution by social security is as follows: 13.1. retirement insurance-24.54%; 13.2. the social insurance unemployment-1.90%; 13.3. the accident insurance – 0.48%; 13.4. disability insurance-2.30%; 13.5. the maternity and sickness insurance-3.49%; 13.6. the parental insurance-1.38%. 14. Compulsory payment rate for the domestic worker to the employer, alien, if the worker has reached the age giving entitlement to State old-age pension or workers assigned to State old-age pension (including premature), is a compulsory payment from 29.73% object. Payment rates for distribution by social security is as follows: 14.1. retirement insurance-24.54%; 14.2. the accident insurance – 0.48%; 14.3. the maternity and sickness insurance-3.33%; 14.4. the parental insurance-1.38%. 15. Compulsory payment rate for the domestic worker to the employer, alien, if the worker is granted a retirement pension or worker is a person with a disability – national special pension beneficiary is 31.57% of the payment. Payment rates for distribution by social security are the following: 15.1 the retirement insurance-24.54%; 15.2. the accident insurance – 0.48%; 15.3. disability insurance-1.84%; 15.4. the maternity and sickness insurance-3.33%; 15.5. the parental insurance-1.38%. 16. The voluntary contribution rate to the person who voluntarily joined the retirement insurance, are voluntary contributions 24.54% of the object. 17. The voluntary contribution rate to the person who voluntarily joined the pension insurance, disability insurance, maternity and sickness insurance and parents insurance, is from voluntary contributions 31.71% object. Voluntary contribution rates social breakdown is as follows: 17.1. retirement insurance-24.54%; 17.2. disability insurance-2.30%; 17.3. the maternity and sickness insurance-3.49%; 17.4. the parental insurance-1.38%. 18. Voluntary contributions rate of micro-enterprises employee who voluntarily joined all social classes is voluntary contributions 34.09% of the object. Voluntary contribution rates social breakdown is as follows: 18.1. retirement insurance-24.54%; 18.2. the social insurance unemployment-1.90%; 18.3. the accident insurance – 0.48%; 18.4. disability insurance-2.30%; 18.5. the maternity and sickness insurance-3.49%; 18.6. the parental insurance-1.38%. 19. Voluntary contributions rate of micro-enterprises to the employee reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension (including premature), is from voluntary contributions 29.73% object. Voluntary contribution rates social breakdown is as follows: 19.1. retirement insurance-24.54%; 19.2. the accident insurance – 0.48%; 19.3. the maternity and sickness insurance-3.33%; 19.4. the parental insurance-1.38%. 20. The voluntary contribution rate for employees in micro enterprises, if that employee is assigned to a retirement pension or the employee is a person with a disability – national special pension beneficiary is from voluntary contributions of 31.57% object. Voluntary contribution rates social breakdown is as follows: 20.1. retirement insurance-24.54%; 20.2. the accident insurance – 0.48%; 20.3. disability insurance-1.84%; 20.4. the maternity and sickness insurance-3.33%; 20.5. the parental insurance-1.38%. 21. These provisions in the pension insurance contribution rates determined for the distribution is the following: 21.1. deposit 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; 21.2.14% of contributions contributions consist of an item of State pension funds in accordance with the law "on State pensions", and the rate of contribution funded pension scheme is 6% of the contributions, if the person is a member of the occupational pension scheme in accordance with the State funded pension law. 22. the rules shall enter into force on January 1, 2017. Prime Minister Māris kučinskis Welfare Minister, traffic Minister Uldis Augul States