Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th
Varje månad, senast den 17. · Applies only in months when at least one employee or board member received reportable employment income. Deadline set by MK noteikumi Nr. 827 (7 September 2010), Section 21.
Vad som ändras
Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Vem som berörs
Every Latvia-registered employer, including a one-person SIA where the board member is on payroll, that paid at least one person reportable employment income in the reporting month.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi har anställda
Vad du ska göra
Submit the darba devēja ziņojums via VID EDS by the 17th of the month following the reporting month, listing each employee's income and contribution base. Reconcile it with payroll records ahead of the separate 23rd-of-month VSAOI/IIN payment deadline.
Kommande tillfällen
Sanktion
Administrative fine for late or non-submission of the report under the Law On Taxes and Duties; an inaccurate or late report that understates the tax due can also trigger a nokavējuma nauda of 0.05% per day on the shortfall.
Källor
- likumi.lv – Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par VSAOI un IIN (MK noteikumi Nr. 827, Section 21: 17th-of-month deadline) (likumi.lv)
- Valsts ieņēmumu dienests – Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI) (www.vid.gov.lv)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.