VSAOI (social security contributions)

VSAOI (valsts sociālās apdrošināšanas obligātās iemaksas) are the mandatory state social insurance contributions that fund pensions, unemployment, sickness and other social insurance. For an employee insured for all risks the total rate in 2026 is 34.09%: 23.59% paid by the employer and 10.50% by the employee.

Contributions are calculated on gross salary. The employer withholds the employee share and pays the whole amount into the unified tax account by the 23rd of the following month, and files the report with VID by the 17th. The contribution base is capped at EUR 105,300 a year; income above the cap is subject to solidarity tax.

If an employee earns less than three minimum monthly wages in a quarter (EUR 2,340 in 2026), the employer pays contributions on the difference from its own funds. The law lists exceptions, such as people of pension age, people with disabilities and pupils or students up to 24.

The self-employed pay their own contributions once a quarter. With monthly income below the minimum wage they pay 10% into pension insurance on that income; at or above it, full contributions on a base they choose (not below the minimum wage) plus 10% on the difference up to actual income.