Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd
Every month, due by the 23rd. · 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.
What changes
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.
Who is affected
Every Latvia-registered employer with staff or a board member on payroll for the reporting month.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
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.
Next occurrences
Penalty
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties.
Sources
- Valsts ieņēmumu dienests – Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI): 23rd-of-month payment deadline (www.vid.gov.lv)
Last verified 8 September 2026. Informational only, not legal advice.