Business-risk fee held at 0.36 euro per employee for 2027

Employers pay 0.36 euro per employee per review month throughout 2027VID, under the same conditions as in 2026. The employer calculates the fee for every employee in employment-law relations, except employees on whom seasonal agricultural workers' income tax is paidVID, reports it in the statutory report on mandatory contributions from employee earnings under the law "Par valsts sociālo apdrošināšanu", and pays it into the single tax accountVID no later than the 23rd of the month following the review monthVID.

The amount, the payment channel, the deadline and the seasonal-worker exception are all unchanged from 2026LikumiVIDLikumiLikumi. The fee remains an employer cost: it is not withheld from the employee's wage. Where the employee earned nothing in the review month — zero declared earnings and zero hours, childcare or unpaid leave, downtime, or long absence through incapacity — the employer still calculates and pays the fee in the ordinary way, as long as the employment relationship exists and seasonal agricultural workers' tax is not paid on that employee.

Since 1 October 2023 the duty also covers natural persons who employ staff: they pay the fee for their own employees on the same terms. The reporting employer population therefore includes companies and other employers subject to insolvency proceedings under the Maksātnespējas likums as well as individual employers.

Ministru kabineta 2026. gada 8. septembra noteikumi Nr. 533 "Noteikumi par uzņēmējdarbības riska valsts nodevu 2027. gadā" were adopted on 8 September 2026, published in the official journal "Latvijas Vēstnesis" Nr. 175 on 11 September 2026, and enter into force on 1 January 2027VID, the day the 2026 rules (Ministru kabineta noteikumi Nr. 651) lose forceLikumi. Like their predecessors, the 2027 rules are issued under the law "Par darbinieku aizsardzību darba devēja maksātnespējas gadījumā" 6. panta ceturtā daļa, which provides for annual Cabinet rules setting the fee and its share for the employee-claims guarantee fund.

One administrative detail changes with the year: the quarterly statistics the State Revenue Service supplies — the number of fee-calculating employers, the number of employees covered, and the calculated and actual fee revenue for the period, delivered by the last day of the month following each quarter — now go to the Tiesu administrācijaVID. Under Ministru kabineta 2026. gada 13. marta rīkojums Nr. 138 the Maksātnespējas kontroles dienests is liquidated with 30 September 2026 as its last operating day and merged into the Ministry of Justice and the Tiesu administrācija from 1 October 2026, with the Tiesu administrācija taking over the holding and administration of the employee-claims guarantee fund resources.

Legal basis: Ministru kabineta noteikumi Nr. 533 "Noteikumi par uzņēmējdarbības riska valsts nodevu 2027. gadā", issued under the law "Par darbinieku aizsardzību darba devēja maksātnespējas gadījumā" 6. panta ceturtā daļa; reporting under the law "Par valsts sociālo apdrošināšanu".