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Country: Latvia - Month updated: June 2019

  1. Latvia - - Law, Act

    Law of 22 November 2017 "To Amend the law "On State Social Insurance"". - legislation on-line

    Adoption: 2017-11-22 | Date of entry into force: 2018-01-01 | LVA-2017-L-107065

    Makes wording changes in Article 1 (Concepts used in this law), Article 5 (Socially insured persons) also supplementing it with new paragraph 33. Introduces new paragraphs into Article 6 (Mandatory socially insured persons according to their employment, age, health status and types of social insurance), also into Article 14 (Obligatory deposit object), Article 21 (Payment arrangements and deadlines), Article 23 (Report on compulsory contributions). Makes wording changes in Article 19 (Compulsory contributions from the state general budget and special budgets), Article 21, Article 27 (Complaining and appealing administrative acts issued by the Agency, extension of the term of issue). Also makes changes and adds new paragraphs in Transitional provisions.

  2. Latvia - - Law, Act

    Law of 22 November 2017 "To Amend the Law "On State Social Benefits"". - legislation on-line

    Adoption: 2017-11-22 | Date of entry into force: 2018-01-01 | LVA-2017-L-107066

    Introduces wording changes in Article 6 (Family state benefit), supplementing it with new paragraph 4. Rephrases Article 6.1 (Compensation for the care of the adopted child). Makes wording changes in Article 11 (Compensation for foster family functions), Article 15 (Sizes of state social benefits and allowances), Article 20 (Termination of regularly paid state social benefits). Supplements Transitional provisions with new paragraphs 21, 22, 23, 24, 25.

  3. Latvia - - Law, Act

    Law of 22 November 2017 "To Amend the Law "On Personal Income Tax"". - legislation on-line

    Adoption: 2017-11-22 | Date of entry into force: 2018-01-01 | LVA-2017-L-107067

    Introduces wording changes in Article 8 (The sources of taxable income) also adding new paragraphs 2.12, 20, 21 to it. Also makes changes in Article 9 (Types of non-taxable income), Article 10 (Eligible expenses), Article 11.9 (Determining the income in capital) supplementing the latter with paragraph 12.2. Also makes changes in Article 11.11 (Determination of the income for the implementation and disposal of shares acquired by the employer or the person connected with the employer and information provision for determining this income). Supplements the law with new Article 11.13 (Specific rules for determining the income from investment account).
    Makes wording changes in Article 12 (The payer's annual non-taxable minimum), Article 15 (Tax rates and their application), Article 17 (Withholding and payment of salary and withholding tax from non-employment income), also supplementing it with new paragraph 3.
    Adds a new paragraphs to Article 13 (Benefits for the payer), Article 16.1 (Income-generating day), Transitional provisions.
    Also makes minor wording changes in articles 18, 19.

  4. Latvia - - Law, Act

    Law of 26 October 2017 "On the 2014 Protocol, which Complements the International Labor Organization's 1930 Convention on Forced Labor". - legislation on-line

    Adoption: 2017-10-26 | Date of entry into force: 2017-11-09 | LVA-2017-L-107061

    Implements and approves the 2014 Protocol, which complements the International Labor Organization's 1930 Convention on Forced Labor. Establishes, that the fulfilment of the obligations provided for in the Protocol must be coordinated by the Ministry of Welfare of Latvia.
    Introduces the text of the Protocol in English and in Latvian languages as follows: "Protocol of 2014 to the Forced Labour Convention, 1930 (Entry into force: 09 Nov 2016). Adoption: Geneva, 103rd ILC session (11 Jun 2014).

  5. Latvia - - Law, Act

    Law of 12 October 2017 "On Social Business". - legislation on-line

    Adoption: 2017-10-12 | Date of entry into force: 2018-04-01 | LVA-2017-L-107062

    Article 1. Purpose of the law
    Article 2. The concept of a social enterprise
    Article 3. Target groups determination
    Article 4. Competence of the Ministry of Welfare in regulation of social businesses
    Article 5. Status of social business
    Article 6. Social Business Commission
    Article 7. Social Business Register
    Article 8. Promotion of social business
    Article 9. Terms and restrictions of social business
    Article 10. Supervision of the activities of a social business
    Article 11. Loss of the status of social business
    Article 12. Consequences of the loss of social business
    Article 13. Renewal of the status of social business
    Transitional provisions.

  6. Latvia - - Law, Act

    Law of 27 July 2017 "To Amend the Labour Law". - legislation on-line

    Adoption: 2017-07-27 | Date of entry into force: 2017-08-16 | LVA-2017-L-107060

    Replaces the words "disabled child" with the words "child with disabilities" and the words "disabled person" with the words "person with disabilities" throughout the whole text of the law. Rephrases Article 18, which now reads "Collective agreement". Supplements Article 58 (Suspension from work) with new paragraph 7. Also supplements Chapter 19 with new Article 75.3 (Calculation of the hourly wage rate). Makes changes in Article 84 (Restrictions on competition after termination of employment legal relationships). Rephrases paragraph 1 of Article 85 (Unilateral withdrawal from an agreement to restrict competition). Also makes wording changes in Article 91 (Supplementary work), Article 92 (Restrictions on the performance of supplementary work), Article 96 (Occupational training or raising of qualifications), Article 103 (Time period for a notice of termination by employer), Article 117 (Concept of transfer of an undertaking). Supplements Article 136 (Overtime work) with new paragraphs 9, 10, 11. Makes wording changes and supplementations in Article 145 (Breaks in work). Supplements Article 151 (Additional leave) with new paragraphs 4, 5.
    Supplements the Informative Reference to the European Union directives with new paragraphs:
    28) (Directive 2015/1794 of the European Parliament and of the Council of 6 October 2015 amending Directives 2008/94 / EC, 2009/38 / EC and 2002/14 / EC of the European Parliament and of the Council and Council Directives 98 / 59 / EC and 2001/23 / EC;);
    29) (Directive 2014/54 / EU of the European Parliament and of the Council of 16 April 2014 on measures to promote the application of the rights of workers in the field of freedom of movement of workers);
    30) (Directive 2016/801 of the European Parliament and of the Council of 11 May 2016 on the conditions of entry and residence of third-country nationals for the purposes of studies, internships, voluntary work, student exchange programs or educational projects and business trip of a visiting committee).

  7. Latvia - - Law, Act

    Law of 12 May 2016 to Amend the Labour law. - legislation on-line

    Adoption: 2016-05-12 | Date of entry into force: 2016-06-09 | LVA-2016-L-105180

    Rephrases article 14 (Transfer of an employee). Supplements Chapter 3 (International labour law) with new articles 14.1 (Obligations of the employer when sending an employee to work in Latvia) and 14.2 (The employer's obligations when sending an employee to work outside of Latvia); also supplements Chapter 19 (Payment of Work Remuneration) with new article 75.2 (Specific liability rules for payment of wages in case of the transfer of a staff member).
    Supplements the Informative Reference to the European Union directives with new paragraphs 25, 26 and 27 in the following wording:
    25) Directive 2014/36 / EU of the European Parliament and of the Council of 26 February 2014 on the conditions of entry and residence of third-country nationals for the purposes of employment as seasonal workers;
    26) Directive 2014/66 / EU of the European Parliament and of the Council of 15 May 2014 on the conditions of entry and residence of third-country nationals regarding transfer within a company;
    27) Directive 2014/67 / EU of the European Parliament and of the Council of 15 May 2014 on the implementation of Directive 96/71 / EC concerning the transfer of workers in the framework of the provision of services and amending Regulation (EU) No. 1024/2012 on administrative cooperation through the Internal Market Information System ("IMI Regulation").

  8. Latvia - - Law, Act

    Law of 19 October 2000 "On Regulation of Public Service", as amended to 22 November 2017. - legislation on-line

    Adoption: 2000-10-19 | Date of entry into force: 2001-06-01 | LVA-2000-L-107064

    Chapter I: General provisions
    Chapter II: Public Service. Regulatory authority-Regulator
    Chapter III: Public service license and registration of public service providers
    Chapter IV: Rate establishment
    Chapter V: Public service providers
    Chapter VI: Funding of regulation activities
    Chapter VII: Dispute resolution
    Chapter VIII: Content and operation of a regulator
    Transitional provisions.
    Informative Reference to the European Union directives:
    1) Directive 2009/72 / EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market of electricity and repealing Directive 2003/54 / EC (Text with EEA relevance);
    2) Directive 2009/73 / EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market of natural gas and repealing Directive 2003/55 / EC (Text with EEA relevance);
    3) Directive 2002/58 / EC of the European Parliament and of the Council of 25 November 2009 amending Directive 2002/22 / EC on universal service and consumers' rights relating to electronic communications networks and services, Directive 2009/136 / EC of data processing and protection of privacy in the electronic communications sector, Regulation (EC) No. 2006/2004 on cooperation between national authorities responsible for the enforcement of consumer protection laws (Text with EEA relevance);
    4) Directive 2009/140 / EC of the European Parliament and of the Council of 25 November 2009 amending Directive 2002/21 / EC on common regulatory framework for electronic communications networks and services, Directive 2002/19 / EC on electronic access to communication networks and related equipment and their interconnection, and Directive 2002/20 / EC on the authorization of electronic communications networks and services (Text with EEA relevance);
    5) Directive 2002/21 / EC of the European Parliament and of the Council of 7 March 2002 on common regulatory framework for electronic communications networks and services (Framework Directive).


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