Who must register as self-employed and how mixed income splits

A natural person must register as a saimnieciskās darbības veicējs when activity aims at producing goods, performing work, trading or providing services for consideration and at least one of three tests is met: transactions are regular and systematic, meaning three or more transactions in a year or five or more in three years; revenue exceeds 14 229 euro a year, except income from alienation of personal property under Section 9(1)(19²) of the law "Par iedzīvotāju ienākuma nodokli"; or the economic substance of the activity or the scale of property owned indicates systematic activity for consideration.VID

VID registers a self-employed person as a payer of valsts sociālās apdrošināšanas obligātās iemaksas together with the business registration in the Elektroniskās deklarēšanas sistēma, where the person can simultaneously register as self-employed or as a mikrouzņēmumu nodokļa maksātājs unless no compulsory contributions are due. A person receiving autoratlīdzība for a scientific, literary or artistic work, discovery, invention or industrial design registers as an autoratlīdzības saņēmējs and contributes from that income as a self-employed person. A person whose income is only from property — letting immovables, subletting, letting movables, natural-resource use payments or alienation of a movable — may file a notification instead of registering. A natural person who employs and pays staff but earns nothing as a performer, for example by paying for auklītes pakalpojumi, must register as a darba devējs, kurš nav saimnieciskās darbības veicējs. An employee working for a foreign employer that pays no contributions must register with VID and pay personally. A person holding employee and self-employed status at once contributes under each status at that status's rate.

The monthly object is freely chosen profit of at least 780 euro in 2026VID, the national minimum wage, where profit reaches that level; below it, the object is the whole monthly profit. A further 10% pension contribution applies to monthly income above the chosen object, or to the whole income below 780 euro. The standard rate is 31.07%VID, including 23.91% for pension insurance; 29.36% after reaching pension age or receiving state old-age pension; and 26.59% for a person managing own immovable property as a registered payer of tax on income from economic activity. A change of insurance status takes effect from the next calendar month. The Pašnodarbinātā vai darba ņēmēja ziņojums is filed only for a quarter in which contributions are paid, and quarterly contributions are payable by the 23rd of the following month.

For combined agricultural and other income, the annual 10% pension object is split in proportion to each activity's share of profit.VID For monthly profits of 1 590, 990 and 795 euro, the pension objects are 810, 210 and 15 euro; allocated 50.31% to 49.69% in July and 79.80% to 20.20% in August, the farm share is 407.51 plus 167.58 plus 15 euro. The third-quarter total payable is 771.54 euroVID, comprising 727.05 euro at 31.07% and 44.49 euro of pension contributions, with a further annual farm pension object of 590.09 euro.

Legal basis: likums "Par valsts sociālo apdrošināšanu"; Ministru kabineta 2010. gada 7. septembra noteikumi Nr. 827 "Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par valsts sociālās apdrošināšanas obligātajām iemaksām un iedzīvotāju ienākuma nodokli"; Ministru kabineta 2020. gada 17. decembra noteikumi Nr. 786 "Noteikumi par valsts sociālās apdrošināšanas iemaksu likmes sadalījumu pa valsts sociālās apdrošināšanas veidiem"; likums "Par iedzīvotāju ienākuma nodokli" 9. panta pirmās daļas 19.² punkts.