EDS employee filings count only with "Pieņemts" status

An employee-registration filing sent through the Electronic Declaration System (EDS) counts as submitted only when its status reads "Pieņemts" or "Pieņemts precizējums"VID. A document showing any other status has not been filed, even if the employer pressed send before the deadlineVID. Employers should open the document list in EDS after every "Ziņas par darba ņēmējiem" submission and confirm the accepted status; where it is missing, the filing must go in again.

The underlying duty is unchanged and covers every employer — companies and self-employed persons conducting economic activity alike. Each employee must be registered with the Valsts ieņēmumu dienests (VID). For a person starting work, the notice must reach VID no later than one hour before work starts when filed electronically through EDS, or no later than one day before starting when filed on paperVID. Where an employee changes or loses employee status, the employer has three working days after the changeVID. Loss and change of status are defined in the likums "Par valsts sociālo apdrošināšanu" and include the grant or end of childcare leave, paternity leave on the birth of a child, and unpaid leave.

The registration form is found in EDS under Dokumenti → Izveidot jaunu dokumentu → Valsts sociālās apdrošināšanas obligāto iemaksu dokumenti → Ziņas par darba ņēmējiem. Its content is fixed by Annex 1 of Cabinet Regulation No. 827 of 7 September 2010 (MK 07.09.2010. noteikumi Nr. 827 "Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par valsts sociālās apdrošināšanas obligātajām iemaksām un iedzīvotāju ienākuma nodokli"). Under 13.pants of the likums "Par valsts sociālo apdrošināšanu", every employee who gains, changes or loses the employee status defined in 1.panta 2.punkts is registered by the employer with VID, with the notice given within the Cabinet-determined time and according to the Cabinet-determined procedure.

A foreign employer that cannot be entered in the Latvian Enterprise Register registers with VID as a mandatory-contribution payer within 10 days of its establishment or the start of its activity in Latvia, filing its name, foreign registration number and legal address, through an authorised representative where one acts. An employee working in Latvia for a foreign employer registers personally with VID within 10 days of signing the employment contract, whether the contract is governed by Latvian or foreign law, and computes and pays social contributions and personal income tax personally to the extent the foreign employer does not withhold them. A foreign employee working in Latvia for a foreign employer for more than half a year (183 days) registers between day 184 and day 194 of work in Latvia; a worker posted to Latvia for up to 12 months who keeps paying contributions in the sending state and files the proof with VID is not subject to Latvian social insurance.

A private individual who hires help for personal rather than business needs — a nanny, cleaner, repair or auxiliary worker — becomes an employer where the worker is not self-registered, and must register as an employer with VID within 10 days of concluding the contract, attaching the contract, then compute wage tax and social contributions from the wage. For these natural-person registrations VID gives a processing time of 3–10 working days.

The registration, notification and status-verification duties rest on 13.pants of the likums "Par valsts sociālo apdrošināšanu", whose content for the form is fixed by Annex 1 of MK 07.09.2010. noteikumi Nr. 827.