Minimum wage in Latvia 2026: €780 a month
Latvia's minimum monthly wage from 1 January 2026 is €780 gross for normal working time (point 2 of Cabinet Regulation No. 656 of 24 November 2015, as amended by Regulation No. 680 of 19 November 2025). That takes home €660.33 with the payroll tax book filed, and costs the employer €964.36 a month in total.
Updated
- Employer pays €964
Take-home pay on the minimum wage
€81.90 VSAOI (10.5%) is withheld from €780. After the €550 non-taxable minimum the taxable income is €148.10, and income tax (25.5%) is €37.77. Take-home pay is €660.33.
With one dependant the relief (€250) already exceeds the taxable income, so income tax is €0 and take-home pay is €698.10. Without the payroll tax book it is €520.08.
| Item | Month | Year |
|---|---|---|
| Gross salary | €780.00 | €9,360.00 |
| Employee social tax · VSAOI 10.5% | −€81.90 | −€982.80 |
| Non-taxable minimum and reliefs | €550.00 | €6,600.00 |
| Taxable income | €148.10 | €1,777.20 |
| Income tax · IIN 25.5% | −€37.77 | −€453.24 |
| Take-home pay | €660.33 | €7,923.96 |
| Employer social tax · VSAOI 23.59% | +€184.00 | +€2,208.00 |
| Business-risk duty | +€0.36 | +€4.32 |
| Total cost to the employer | €964.36 | €11,572.32 |
Minimum hourly rate in 2026
The minimum hourly rate is the monthly minimum divided by the normal working hours in that month, counting the hours of a public holiday that falls on a working day (point 3 of Regulation No. 656). So the hourly rate changes every month: in 2026 from €4.239 (July) to €4.875 (February).
On a five-day, 40-hour week that makes 2,082 hours in the year, and the minimum wage averages €4.496 an hour. A 35-hour week has fewer hours, so its hourly rate is higher.
| Month | Hours counted (h) | Minimum per hour |
|---|---|---|
| January | 176 | €4.432 |
| February | 160 | €4.875 |
| March | 176 | €4.432 |
| April | 174 | €4.483 |
| May | 168 | €4.643 |
| June | 175 | €4.457 |
| July | 184 | €4.239 |
| August | 168 | €4.643 |
| September | 176 | €4.432 |
| October | 176 | €4.432 |
| November | 167 | €4.671 |
| December | 182 | €4.286 |
Hours on a five-day, 40-hour week: working days from the work-time calendar (each pre-holiday day one hour shorter, Labour Law section 135) plus eight hours for every public holiday that falls on a weekday. The rate is shown to three decimals so that pay for all the month's hours does not fall below €780. Working days and hours by month
Minimum wage history
Since 2014 the minimum wage has risen from €320 to €780. In 2026 it went up by €40 on 2025.
| In force from | Minimum wage | Change |
|---|---|---|
| €780 | +€40 (5.4%) | |
| €740 | +€40 (5.7%) | |
| €700 | +€80 (12.9%) | |
| €620 | +€120 (24.0%) | |
| €500 | +€70 (16.3%) | |
| €430 | +€50 (13.2%) | |
| €380 | +€10 (2.7%) | |
| €370 | +€10 (2.8%) | |
| €360 | +€40 (12.5%) | |
| €320 |
Minimum wage in 2027
The 2027 minimum wage has not been set (as of 25 September 2026). A Ministry of Welfare report of May 2026 calculates that the reference value in Cabinet Regulation No. 730, 46% of the CSP average gross wage (€1,815 in 2025), puts it at €835. The medium-term plan the Cabinet reviewed on 19 September 2024 had €820 for 2027.
On 30 July 2026 the National Tripartite Cooperation Council did not set the amount and asked the Ministry of Finance for full calculations. With the 2027 non-taxable minimum of €570, €820 would take home €692.11 and €835 would take home €702.10.
Who it applies to and how
The monthly minimum applies to normal working time, usually 40 hours a week. For part-time work it is set in proportion to the time worked (point 6 of Regulation No. 656).
An employee on piece rates who works all the month's hours but earns less than the minimum has the pay topped up to the minimum (point 7). The same applies to average earnings (point 8).
Under summed working time accounting the minimum has to be met across the reference period as a whole, not in each month (point 4).
If an employee's income from all jobs in a quarter is below three minimum wages, the employer pays an extra 10% VSAOI on the gap from its own funds (Law on State Social Insurance, section 20.4; the rate as VID lists it). This does not apply to pensioners, people with a disability, parents with a child under three in their tax book and a few other groups.
The Ministry of Welfare's May 2026 report notes that an hourly rate that changes every month is an administrative burden for employers. The NTSP social security subcouncil began discussing a return to a fixed minimum hourly rate on 29 April 2026; nothing has been decided.
Questions people ask
- What is the minimum wage in Latvia in 2026?
- €780 gross a month for full-time work in normal working time, in force from 1 January 2026. In 2025 it was €740.
- What is the minimum wage after tax?
- €660.33 a month with the payroll tax book filed and no dependants. €81.90 VSAOI and €37.77 income tax are withheld from €780.
- What is the minimum hourly rate in 2026?
- €780 divided by the normal working hours in the month (counting public holidays that fall on working days), so on a 40-hour week in 2026 it runs from €4.239 to €4.875. Across the year that averages €4.496 an hour.
- What does the minimum wage cost the employer?
- €964.36 a month: the €780 wage, €184.00 employer VSAOI (23.59%) and the €0.36 business-risk state duty.
- What will the minimum wage be in 2027?
- It has not been set. The Ministry of Welfare calculates €835 (46% of the 2025 average gross wage), the medium-term plan had €820, and no decision was taken on 30 July 2026.
Working for yourself?
A sole trader's social tax base is tied to the minimum wage. Fakts issues invoices with correct numbering and VAT and keeps track of what you bill. Free, no card.
Sources
- Cabinet Regulation No. 656 on the minimum monthly wage and the minimum hourly rate (likumi.lv, in Latvian)
- Ministry of Welfare: minimum monthly wage
- Ministry of Welfare: minimum monthly wage by year, 2014 to 2026 (.doc)
- Ministry of Welfare report on the minimum wage in 2026 (May 2026, PDF, in Latvian)
- National Tripartite Cooperation Council minutes, 30 July 2026 (PDF, in Latvian)
- Labour Law, section 135: shortened pre-holiday days (likumi.lv, in Latvian)
- Law on Personal Income Tax (likumi.lv, in Latvian)