Latvia Payroll

Latvia PayrollTax year 2026

Latvian payroll for tax year 2026: how an employer computes and withholds wage tax (algas nodoklis) and state social insurance contributions (VSAOI) each month. Covers the flat 25.5% monthly withholding, the EUR 550 monthly non-taxable minimum and EUR 250 dependant relief through the wage tax book, employee 10.5% and employer 23.59% contributions, the EUR 105,300 maximum base and solidarity tax, the EUR 780 minimum wage and the EUR 2,340 quarterly minimum contribution base, the employer's monthly report by the 17th and payment by the 23rd, the 33% band settled in the annual return, and late-payment interest of 0.05% a day.

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Built from the law

Latvia Social Contributions

Latvia PayrollTax year 2026

Latvian state social insurance contributions (VSAOI) for tax year 2026. Covers the 34.09% rate for employees (employer 23.59%, employee 10.50%) and the reduced rates for pensioners, board members and others, the EUR 105,300 maximum base and the solidarity tax above it with the refund down to 25%, the EUR 780 minimum wage and the EUR 2,340 quarterly minimum contribution base for employees, self-employed contributions (31.07% on at least EUR 780 a month plus 10% for pensions), quarterly reports by the 17th and payment by the 23rd, workers of foreign employers (31.83%), and late interest of 0.05% a day.

Not yet approved

Built from the law