Work, Taxes and Salary Tax Book


One of the most emotionally important living situations is the launch of new employment relationships.
The first employment relationship can be started from the age of 13. There is a special framework for the employment of minors. However, it is important for a worker of any age to know how to use the e-solutions and services offered by the State for a more successful working relationship.
In order to obtain information on conditions and services that are relevant before entering work and in working relationships, we are invited to consult the sections below.


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1. Vacancy Portal, Career Tests 1. Vacancy Portal, Career Tests

At the beginning of our career, we often have doubts as to whether a certain scope is suitable for us and whether we are strong enough and competitive in this area. Various tests are available in the State Employment Agency (SEA) learning career opportunities, for the determination of interests, abilities and motivations. Self-awareness will help you decide what field of professional activity is most appropriate for you. The tests will also be a good assistant for those who have been working for a long time in a field of professional activity, but want to develop careers in a different direction.

If you need assistance in the interpretation of the results of career tests, in determining professional fitness, in obtaining appropriate education or in seeking work, use the NVA career counselling and other career services. Using the SEA in the e-training module The e-learning materials available for a “motivational letter and preparation for an interview” can be prepared for a job interview, a description of life and working progress (CV) and a letter of motivation. A knowledge test may be completed at the end of the training.

Professional standards can also be consulted electronically lists of standards and requirements for professional qualifications.

Use Labour market forecasting tool and look at changes in labour demand in different occupations and sectoral groups, in different regions and in the country as a whole. In addition, information on the number of employees and the average remuneration in the profession is available (by clicking on the profession).

After you find out what you’re interested in and the most relevant areas of activity, you can look at job offers and create or update your CV SEA in the CV portal. The portal is suitable for both workers and employers. It covers all vacant vacancies registered by the SEA and its use is free of charge.

2. Verification of the operation and reputation of the undertaking 2. Verification of the operation and reputation of the undertaking

When planning to enter into a new employment relationship, it is important to be sure that the future employer, whether it is a company or other type of foundation, is fair and acting in accordance with national legislation. Using the Register of Enterprises (RE) website Finder basic information on registers under the management of UR can be verified and the reputation of the potential employer’s business, such as information on the company’s insolvency proceedings, commercial pledges or liquidation.

Detailed information on the insolvency administrator of a legal person or a natural person, including the insolvency proceedings of a natural person, may be obtained through an e-service “Issuance of information from the Enterprise Register Information website“.

In the register of insolvency you can find out the insolvency status by searching for information on the debtor’s registration number, name or name.

Using List of tax debtors of the State Revenue Service (SRS), you can find out if your company doesn’t have suspended economic activity whether the potential employer is not among those paying less than the minimum monthly salary specified in the State and, as a whole, paid in taxes in the previous year.

3. Payroll Tax Book and Acquisition 3. Payroll Tax Book and Acquisition

The payroll tax book (ANG) is a section of the State Revenue Service’s Electronic Statement System (SRS EDS). Since 1 June 2014, it has been available only in the form of an electronic document and is maintained by the SRS.

In the SRS EDS section “Payroll tax book” possibly:

find out what the monthly non-taxable minimum is forecast by your SRS;
mark the main source of income;
to notify to the employer or other institution sensitive information regarding himself or herself: disability, the status of the politically repressed person or the status of a member of the national resistance movement;
to declare the taking of a person or the cessation of his or her dependants;
print information from ANG.


Payroll tax booklet ensure the application of the non-taxable minimum and allow records on the basis of which the employer applies the specified tax incentives. The records of the dependants in the salary tax book must be made by the individuals themselves.

People who have not been assigned a Sale Tax Book must connect to the SRS EDS and activate it themselves by pressing the “Open” button under “Sale Tax Book” and then “Get a Salary Tax Book.” You can find out more about receiving the service in the service description. Payroll tax booklet.

The payroll tax book must be submitted to the person’s main source of income. For example, if a person has two jobs, his or her salary tax book can only be filed in one of them.

If the SRS does not have any information that confirms your right to tax incentives or additional tax incentives, you must provide the SRS with information that justifies their application. You must submit these documents electronically. Open the “Prepare document” section of the SID EDS and select “From form”. Then, in the “Other” document group, open “Information for the State Revenue Service” where you can add a scanned document and fill in the comment box.

Secure electronic  electronic signature a certified document can be sent to the SRS via  e-address, or to the official e-mail address of the institution [email protected]. The documents mentioned may also be submitted in paper form in any SRS customer service centre, before presenting a personal identification document to the SRS employee.

For individuals who cannot use the SRS EDS, the SRS provides assistance in opening the electronic Sale Tax Book, as well as printing the information in the customer service centres.

4. Benefits of income tax for dependants and residents 4. Benefits of income tax for dependants and residents

In order to receive personal income tax incentives, dependants must be registered with the State Revenue Service (SRS), making an entry in their electronic salary tax book.

To add a dependant, connect for the SRS Electronic Declaration System and in your physical-person profile, open the payroll-tax book. In the payroll tax book, under “Dependants,” press the “Add dependants” button. As a general rule, the system is able to automatically identify persons who may be dependent. In this case, you must select the proposed dependant, fill in the required properties (starting date, justification, degree of kinship) and press the “Approve” button. If the dependant is not offered automatically, it is necessary to identify it by indicating the given name, surname and personal identity number.

If you can no longer benefit from tax relief for a dependent person, you must notify the SRS within 10 days, indicating the end date of the dependant in your salary tax book.

If a dependent person starts employment relations, the status of the dependent person shall be lost. However, for example, if the monthly income received by a young student, such as the income of paid employment, does not exceed the amount of tax relief (in 2021 – EUR 250 per month), the benefit for the parent of a dependent person remains.
The exception when, regardless of the amount of gainful employment income, the tax relief for parents is maintained is if the young student works for up to 19 years in the summer months from 1 June to 31 August.
You can use one of the following ways to remove a person from your dependants:

Remove the dependent person from the SRS EDS system. Connect VID EDS and in your physical-person profile, open the payroll tax book. Under “Dependants,” click the “Stop” button. Specify the date you want to disconnect from, and then click the “Approve” button.
Use the EDS “Talk to SRS” functionality or fill in electronically form by signing it securely  electronic signature, and send it to the SRS via  e-address or to the official office e-mail address [email protected].


5. Employment and labour law of children and adolescents 5. Employment and labour law of children and adolescents

Closer to school, more and more young people are starting to look for job opportunities in the summer. Parents, too, are starting to think about how to employ their juvenile offspring. The State Employment Agency (NVA), in cooperation with entrepreneurs, local governments and public authorities, shall offer the possibility to work in summer for pupils aged 15 to 20 years who study and continue training in general, special or vocational education institutions in the following school year. More information on the event is available at here.

You can also be interested in your local government in the summer.

The employment of children in permanent work is prohibited. A child within the meaning of the law is a person under the age of 15 or who continues to acquire basic education for the attainment of the age of 18.

In exceptional cases, the employment of a child under the age of 13 shall be covered by Section 37, Paragraph 3 of the Labour Law. The employment of a child under the age of 13 shall only be permitted in exceptional cases if one of the parents (guardian) has given written consent and has been received Permission of the State Labour Inspection (SLI), to employ a child as a performer in cultural, artistic, sporting and promotional activities where such employment is not harmful to the safety, health, morality and development of the child. Such employment must not prevent the child from being educated. SLI website available guide for completing the authorisation form.

You can view useful information about job opportunities in the summer on the website of the State Labour Inspection (SLI) for young

You can find information about the safe working environment for young people on the website for “Materials” but for job search tips, see website in the “Practical Tips” section.

If a child who trains in a general, professional, higher or special education institution up to the age of 19 works in salaried employment only during the summer months (1 June to 31 August), the parent shall enjoy tax incentives for a dependent person. For additional tax information, see on the website of State Revenue Service.
But if you want to get the advice of the State Labor Inspection (SLI) or get the SLI’s handling of labor rights or job protection issues:

use e-service Submit an application to Labour Inspectorate and get a response from Labour Inspectorate;

write an application, sign with confidence  electronic signature and send to the SLI  e-addressor [email protected];
on-site at the SLI.

If an accident has occurred at the workplace, the NSA must be notified of this. You can easily do this:

using an e-service The announcement of the accident at work;

write an application, sign with confidence  electronic signature and send to the SLI  e-address or to [email protected];
on-site the SLI.


6. Inspection of the criminal record of the employee 6. Inspection of the criminal record of the employee

Upon entering into an employment relationship, the employee must, at the request of the employer, provide information on the criminal record of the person (not). A statement may be ordered:

using a charge e-service A statement from the Criminal Register regarding the criminal record of a natural person (not);

write an application, sign with confidence  electronic signature and send to ICMI  e-address or to [email protected];
on-site in Latvian diplomatic missions abroad.


7. How do I do to get an incapacity sheet? 7. How do I do to get an incapacity sheet?

Sick leaves (sick leaves) are opened, extended and closed electronically. This is done by the patient’s family doctor or treating physician.

If a person has entered into an employment relationship and has become ill during that period and is unable to perform his or her duties, he or she shall be entitled to the sickness allowance, which shall be granted on the basis of the sick sheet issued by the doctor.
A socially insured person is aged 15. From that age, the employer shall pay the compulsory social security contributions for the person, which shall also depend on or be entitled to sickness benefits and the extent to which they will be granted. Entitlement to sickness benefits shall be limited to cases where compulsory social contributions for sickness insurance have been made for a period of not less than 3 months during the last 6 months preceding the first day of incapacity for work or not less than 6 months during the last 24 months.
Once you have recovered and are ready to return to work, your doctor will electronically seal the incapacity sheet.

Once the e-incapacity sheet has been closed, this information shall be sent automatically to the State Revenue Service (SRS). Your employer will see this information on the day following the closure of the e-incapacity page. If an e-incapacity sheet B was issued, the information regarding this shall also be available to the State Social Insurance Agency (SSIA).

If you closed the e-incapacity sheet A, you do not need to take any further steps. The sick-leave sheet A shall be issued for the first 10 calendar days and the sickness allowance for working days shall be paid by the employer.

If you entered into an e-incapacity sheet B, you may apply for sickness benefit from the SSIA within 6 months from the first day of temporary incapacity for work. In order to receive a benefit for the period specified on sick leave B:

open e-service E-Supply to SSIA Services, when completing and submitting an e – declaration for the granting or recalculating of sickness benefits;

inscriptions application, secure signatures  electronic signature and send to the SSIA  e-address or to [email protected];
on-site at the SSIA or National and Local Government Unified Customer Service Centers.

You can obtain information about sick-leave pages, their status and numbers by choosing the most convenient way:

open, fill in and supply the e-service Disability Sheet Received;

write an application, sign with secure signatures  electronic signature and send to the SEA  e-address or to [email protected];
on-site at the SEA;
visit the e-Health Portal


If you are working in two jobs, in the event of sickness, the incapacity sheet will apply to both jobs. This means sickness benefit will be calculated and paid in both jobs.

8. How to make sure the employer pays taxes on me? 8. How to make sure the employer pays taxes on me?

The employer must pay the statutory taxes for his or her employees — the State mandatory social insurance contributions (part of the employer’s and employee’s contribution) and personal income tax. The compulsory contribution rate is 34.09%, of which 23.59% is paid by the employer and 10.50% by the worker.
The employee is granted a minimum non-taxable income tax. Its size, as well as the possibilities for tax incentives, are affected by the number of persons depending on the employee. Both the part of the mandatory contribution of the employee and the amount of the personal income tax from the income of the employee shall be calculated and the employer shall contribute to the State budget.
Sometimes an employee may have doubts as to whether the employer pays for the taxes specified in their laws — mandatory state social insurance contributions and personal income tax. If you want to check whether your employer pays social security contributions for you:

open e-service Information on social security contributions and periods of insurance, fill it in and submit it;

inscriptions application, secure signatures  electronic signature and send to the SSIA  e-address or to [email protected];
on-site at the SSIA or National and Local Government Unified Customer Service Centers.

It is important to know whether social contributions are paid for you, because it depends on whether you will be entitled to social security benefits, including sickness benefits, and what will be the amount of it.
To check the amount of personal income tax withheld from your salary, you can use State Revenue Service Electronic Statement System (SRS EDS). In the “Reports” section, select “Reports submitted by taxpayers”. As a result, you will be informed about both the social contributions and the withholding of personal income tax. The SRS EDS will also find information about your periods of employment, salary paid per year, sickness benefits and economic activity if you do so.
At a distance and at any convenient time and location, knowledge of taxes, national and social budgets, the functioning of the social security system in the State of Employment Agency (NVA) can be acquired by everyone in the “e-training” module. Financial literacy. The learning content includes both theoretical explanation and audio and video materials and dialogue simulations and self-testing capabilities. A knowledge test may be completed at the end of the training.

9. Practices and taxes 9. Practices and taxes

In order for the trainee to officially enter into practice in an undertaking or institution, a contract of practice must be concluded. The Law determines two types of contracts:

prior to the training practice, the representative of the educational establishment, the representative of the place of practice and the trainee shall enter into a tripartite agreement on training practices, which shall determine the rights and duties of the educational establishment, places of practice and trainee, the duration of practice and the conditions for termination of the contract. If the trainee is a minor, the trainee’s parent or legal representative shall enter into a contract regarding training practice;
bilateral internship agreement between trainee and places of practice providing for mutual settlement arrangements.

The Law does not prescribe an obligation for the trainee to pay remuneration for the performance of the practice. However, if the trainee agrees in writing with the place of practice, such remuneration may be paid to the trainee.

The remuneration to be paid to the trainee shall be subject to personal income tax, as well as mandatory State social security contributions shall be made from it. The enterprise must make deductions from the trainee’s remuneration by paying it to the budget. In certain cases, the remuneration of the trainee’s practice – the grant – is not included in the taxable income. Grants up to EUR 280 per month, which the place of practice costs to an trainee, who undertakes a training programme in accordance with the procedures specified by the Cabinet, in which the organisation and implementation of training based on the working environment.

10. Associated bodies 10. Associated bodies

The Information Centre of the Ministry of the Interior (ICMI)
The State Social Insurance Agency (SSIA)
The National Health Service (NHS)
The State Labour Inspectorate (SLI)
The Register of Enterprises (RE)
The State Revenue Service (SRS)
The State Employment Agency (SEA)

11. Related life situations 11. Related life situations

Sick leaves and treatment in case of illness

The age of majority
Unemployment benefit and job search
Retirement age and provision
Studies in Latvia and abroad
Annual income declaration

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