Latvia · Payroll

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.

Use this skill whenever asked about Latvia mandatory state social insurance contributions (VSAOI / valsts sociālās apdrošināšanas obligātās iemaksas) and the social-insurance side of Latvian payroll. Trigger on phrases like "how much social tax do I pay in Latvia", "VSAOI rate", "Latvian social contributions", "employer 23.59% employee 10.50%", "social insurance self-employed Latvia", "solidarity tax Latvia", "minimum mandatory contributions object", "darba devēja ziņojums", "Latvian payroll contributions", "VID social insurance", "VSAA contributions", or any question about Latvian VSAOI obligations for an employee, pensioner, self-employed person, or worker of a foreign employer. Also trigger when classifying bank statement transactions that relate to VID payments, social-tax debits, payroll withholding, or solidarity tax from Swedbank, SEB, Citadele, Luminor, or other Latvian banks. Also trigger when preparing or reconciling the annual income declaration (Gada ienākumu deklarācija / GID) where VSAOI and the EUR 105,300 cap interact with personal income tax. This skill covers VSAOI rates and splits, the EUR 105,300 annual cap, the 25% solidarity tax, the self-employed minimum-object regime and 10% pension contribution, royalty NSIC, non-taxable minimum and allowances, bank-statement classification, deadlines, penalties, and edge cases. ALWAYS read this skill before touching any Latvian social-contribution or payroll work.