Employer report (darba devēja ziņojums)
In Latvian: Darba devēja ziņojums
The employer report (darba devēja ziņojums) is the monthly report to VID on employee income, the VSAOI calculated, the IIN withheld and the business risk state duty. It is due by the 17th of the month after the reporting month.
Every employer files it for its employees, and its content and procedure are set by Cabinet Regulation No. 827 of 7 December 2010. VSAOI for the same month is paid into the unified tax account by the 23rd.
The self-employed file a similar report on themselves quarterly, by the 17th of the following month. Mistakes can be corrected: an employer may adjust an employee's income and contributions within three years of the report deadline, but not downwards.
Example
SIA "Ozols" pays May salaries on 5 June. It files the employer report for May in the VID EDS by 17 June and pays VSAOI for May into the unified tax account by 23 June.
Legal basis
- Law on State Social Insurance, Section 23 likumi.lv
- Law on State Social Insurance, Section 21 likumi.lv
- Law on State Social Insurance, Section 20.1 likumi.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.