Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd
Jeden Monat, fällig bis zum 23. · Applies whenever employment income was paid, and VSAOI/IIN therefore accrued, in the reporting month. Contribution rates are set/updated separately by VID each year; not restated here.
Was sich ändert
Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Wer betroffen ist
Every Latvia-registered employer with staff or a board member on payroll for the reporting month.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen · Gilt, wenn: Wir beschäftigen Mitarbeitende
Was zu tun ist
Using the figures already filed in the darba devēja ziņojums, pay the combined VSAOI (employer + employee shares) and withheld IIN into the vienotais nodokļu konts (single tax account) by the 23rd of the month following the reporting month, using the current rates published by VID.
Nächste Termine
Sanktion
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties.
Quellen
- Valsts ieņēmumu dienests – Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI): 23rd-of-month payment deadline (www.vid.gov.lv)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.