Latvia Payroll
How to compute Latvia Payroll for Latvia, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
What this covers — Latvia, 2025
- Personal Income Tax Withholding (IIN)
- State Social Insurance -- Employee Deductions (VSAOI)
- State Social Insurance -- Employer Contributions (VSAOI) + Solidarity Tax
- Non-Taxable Minimum, Allowances, Minimum Wage
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (Deterministic — apply directly)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Latvian Bank Statement / Terminology Reading Guide
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Latvia Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Latvia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Latvia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Latvia →Depends on
About
Use this skill whenever asked about Latvia payroll processing for employed persons. Trigger on phrases like "Latvia payroll", "VSAOI", "IIN Latvia", "PIT withholding Latvia", "social contributions Latvia", "Darba devēja ziņojums", "employer's report Latvia", "non-taxable minimum Latvia", "algas nodokļa grāmatiņa", "wage tax book", "solidarity tax Latvia", "business risk state fee", "uzņēmējdarbības riska valsts nodeva", "net salary Latvia", "gross to net Latvia", "minimum wage Latvia", "EDS report", "VID withholding", "salary calculation Latvia", or any question about computing employee pay, personal income tax withholding, or state social insurance contributions for Latvia-based employees. This skill covers IIN (personal income tax) — flat 25.5% monthly withholding, with the 33% band and +3% surtax settled at the annual income declaration — VSAOI state social insurance (employee and employer shares), the business risk state fee, the fixed non-taxable minimum, dependant and disability allowances, solidarity tax, minimum wage, and EDS filing obligations for tax year 2025. ALWAYS read this skill before processing any Latvia payroll.
The full rule
The complete, step-by-step rules for Latvia Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Latvia tax skills
Other Latvia computations in the OpenAccountants library.