Latvia > Administration and financing

Latvia - Administration and financing - Regulation, Decree, Ordinance

Regulation of the Cabinet of Ministers No. 1503 of 17 December 2013 Regarding the Distribution of State Social Insurance Contribution Rate by State Social Insurance Types for 2014. -

Adoption: 2013-12-17 | Date of entry into force: 2014-01-01 | LVA-2013-R-98118

The Regulation prescribes the rate of compulsory State social insurance contributions and the rate of voluntary State social insurance contributions, as well as the distribution of the referred-to rates by the types of State social insurance for 2014. Namely defines, inter alia, the rates of compulsory contribution for various types of insurance: for the disabled persons, for employed persons serving the sentence of deprivation of liberty, for self-employed persons, for persons who are managers of immovable property and are registered as an economic activity income tax payers, for domestic employees at foreign employers; also separately defines the contribution rates for persons who have voluntarily joined the voluntary pension insurance, disability insurance, maternity and sickness insurance, parents insurance.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Regulations No. 868 of 11 December 2012 Regarding Division of the Rate of State Social Insurance Contributions According to the Types of State Social Insurance for 2013. -

Adoption: 2012-12-11 | Date of entry into force: 2013-01-01 | LVA-2012-R-98119

Prescribes the rates of compulsory State social insurance contributions and of voluntary State social insurance contributions, as well as the distribution of the referred-to rates by the types of State social insurance for 2013. Particularly defines, inter alia, the rates of compulsory contribution for all types of insurance: namely for the disabled persons, for employed persons serving the sentence of deprivation of liberty, for self-employed persons, for persons who manage immovable property and are registered as an economic activity income tax payers, for domestic employees at foreign employers; also separately defines the contribution rates for persons who have voluntarily joined the voluntary pension insurance, disability insurance, maternity and sickness insurance, parents insurance.

Latvia - Administration and financing - Law, Act

Amendments to the Law on State Funded Pensions.

Adoption: 2006-09-28 | LVA-2006-L-74739

Concern gradual decreasing role of the State Treasury in management of pension funds.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Cabinet of Ministers Regulations No. 310 on reviewing the state pensions and survivors and disability benefits. -

Adoption: 2006-04-25 | LVA-2006-R-74370

The regulations determine the procedure for periodical review of the amounts of state pensions, survivors and disability social benefits, taking into account the changes in consumers index and cost of living.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Cabinet of Ministers Regulations No. 433/2004 on Procedures for submitting and reviewing proposals for restoration of employment and social guarantees.

Adoption: 2004-04-27 | Date of entry into force: 2004-05-01 | LVA-2004-R-69177

Describe the procedure for submitting and reviewing proposals for restoration of employment and social guarantees in the case they had been revoked, as well as payment of compensation.

Latvia - Administration and financing - Law, Act

Amendments to the Law on State Funded Pensions.

Adoption: 2002-10-31 | LVA-2002-L-63236

Concerns supervision of pension schemes and conditions of investment.

Latvia - Administration and financing - Law, Act

Amendments to the Law on Private Pension Funds.

Adoption: 2002-10-10 | LVA-2002-L-63232

Concern terminology used in the Law, requirements for shareholders of private pension funds and investment in stocks and shares in foreign countries.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Cabinet of Ministers Regulations No. 222/2001 "Procedure of issuing of wage income-tax document"

Adoption: 2001-06-05 | Date of entry into force: 2001-06-08 | LVA-2001-R-60594

Determine the procedure of issuing of wage income-tax document (tax-book) to employed persons as well as the mandatory data recorded in such tax-books (including number of dependents).

Latvia - Administration and financing - Regulation, Decree, Ordinance

Cabinet of Ministers Regulations No. 397/2000 on registration for the contributors of compulsory social insurance tax and reporting regarding payment of compulsory social insurance tax.

Adoption: 2000-11-14 | Date of entry into force: 2001-01-01 | LVA-2000-R-58723

Determines the procedure for registration of all enterprises paying the mandatory social insurance tax, reporting on tax payments by the employers, the self-employed and non-resident employers.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Amendmends to the Cabinet of Ministers Regulations No. 193 of 6 June 2000 on minimum and maximum amount of the compulsory social security payment

Adoption: 2000-09-05 | Date of entry into force: 2001-01-01 | LVA-2000-R-58717

Determines the minimum and maximum amounts for compulsory social security payment for self-employed persons.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Cabinet of Ministers Regulations No. 270 on the procedure of calculation average premium of insurance installments and award, calculation and payment of state social insurance benefits. -

Adoption: 1998-07-28 | Date of entry into force: 1998-08-01 | LVA-1998-R-56368

Provides the procedure for calculation of average insurance installment premiums, as well as calculation and awarding of maternity and sickness benefits and funeral grants.

Latvia - Administration and financing - Regulation, Decree, Ordinance

Regulation No. 270 of 28 July 1998 on Procedures for Calculation of Average Wage Subject to Insurance Contributions and Procedures for Granting, Calculation and Payment of State Social Insurance Benefits as amended to 17 January 2012. -

Adoption: 1998-07-28 | Date of entry into force: 1998-08-01 | LVA-1998-R-98120

I: General Provisions
II: Calculation of Average Wage Subject to Insurance Contributions for Employees
III: Calculation of Average Wage Subject to Insurance Contributions for Self-employed Persons
IV: Calculation of the Amount of a Benefit
V: Request for and Payment of a Benefit
VI: Final Provisions.
Paragraphs 9, 15 and 16.1 of this Regulation shall come into force on 1 January 2009.
Repeals the Regulation No. 406 of 22 October 1996, Procedures for Calculation of Average Earnings and Granting, Calculation and Payment of Maternity, Sickness and Funeral Benefits (Latvijas Vestnesis, 1996, No. 180).

Latvia - Administration and financing - Law, Act

Law on social tax.

Adoption: 1995-11-02 | Date of entry into force: 1996-01-01 | LVA-1995-L-43912

Social tax is a compulsory payment into the special social insurance budget, which provides rights to the insured person to old age pension, disability pension, survivors benefit, sickness benefit, maternity benefit, unemployment benefit and death allowance.