Impostos em Letônia

Latvia operates a progressive tax system for individuals, with employers playing a crucial role in withholding and remitting various taxes on behalf of their employees. Understanding these obligations is essential for compliant payroll processing and managing employment costs effectively. Both employers and employees contribute to the state social insurance system, and employers are responsible for calculating and remitting personal income tax withheld from employee salaries.

Compliance with Latvian tax regulations involves accurate calculation of contributions and withholdings, timely reporting to the State Revenue Service (SRS), and adherence to specific deadlines throughout the year. The system includes provisions for employee deductions and allowances that can impact the final tax burden, requiring employers to correctly apply these based on employee declarations.

Employer de Segurança Social e Obrigações de Impostos sobre a Folha de Pagamento

Employers in Latvia are required to pay State Mandatory Social Insurance Contributions (VSAOI) for their employees. These contributions cover various social benefits, including pensions, unemployment, and healthcare. The total contribution rate is split between the employer and the employee.

For 2025, the standard total VSAOI rate is expected to remain at 34.09% of the employee's gross salary, up to the maximum annual contribution base. This rate is divided between the employer and the employee as follows:

• Contribuição do empregador: 23.59%
• Contribuição do empregado: 10.50%

The maximum annual contribution base is subject to change each year. Contributions are calculated on the employee's gross salary before the deduction of Personal Income Tax. There are specific rates and rules for certain categories of employees or types of income, but the rates above apply to standard employment relationships.

Employers are responsible for calculating both their portion and the employee's portion of VSAOI, deducting the employee's portion from their gross salary, and remitting the total amount to the State Revenue Service.

Requisitos de Retenção de Imposto de Renda

Employers are obligated to withhold Personal Income Tax (PIT), known as IIN (Iedzīvotāju ienākuma nodoklis), from employee salaries. Latvia applies a progressive PIT rate based on the employee's annual income. The tax is calculated and withheld monthly based on the expected annual income, adjusted for the non-taxable minimum and applicable allowances.

The progressive PIT rates expected for 2025 are:

• 20% on annual income up to €20.004
• 23% on annual income exceeding €20.004

The 23% rate applies to the portion of income exceeding the threshold. Employers typically apply these rates monthly based on the employee's monthly gross income, considering the annual thresholds proportionally.

Employers must also consider the employee's non-taxable minimum and allowances for dependents when calculating the monthly PIT withholding.

Deduções de Imposto e Abonos para Empregados

Employees in Latvia are entitled to certain deductions and allowances that reduce their taxable income, thereby lowering their PIT liability. Employers need to consider these when calculating monthly PIT withholding, provided the employee has submitted the necessary documentation (e.g., tax booklet).

Key deductions and allowances include:

• Non-taxable minimum: A monthly amount of income that is not subject to PIT. This amount is progressive, decreasing as income increases and potentially becoming zero for higher earners. The exact progressive scale and maximum non-taxable amount are determined annually.
• Allowance for dependents: A fixed monthly allowance for each dependent (e.g., children, certain family members) declared by the employee. This amount is deducted from the employee's gross income before PIT calculation.
• Justified expenses: Employees can claim deductions for certain expenses, such as education costs, medical expenses, and donations. These are typically claimed by the employee through their annual income declaration, but employers may need to consider them if the employee provides documentation allowing for monthly adjustments (less common for these types of expenses).
• Contribuições obrigatórias de seguro social (parte do empregado): A contribuição de 10,50% VSAOI paga pelo empregado é dedutível do seu rendimento bruto para fins de cálculo do PIT.

Employers must ensure they have the correct information from employees (usually via the electronic tax booklet) to apply the non-taxable minimum and dependent allowances accurately each month.

Prazos de Conformidade Fiscal e Relatórios

Employers in Latvia have specific reporting obligations and deadlines for payroll taxes. The primary reporting mechanism is the monthly report submitted to the State Revenue Service.

Key reporting requirements and deadlines:

• Relatório Mensal de Imposto de Renda e Contribuições de Seguro Social Obrigatório do Estado: Employers must submit a report detailing employee income, withheld PIT, and VSAOI contributions for the previous month. This report is typically due by the 17º dia do mês seguinte.
• Pagamento de Impostos: The calculated PIT and VSAOI amounts must be paid to the State Revenue Service by the same deadline as the monthly report, typically the 17º dia do mês seguinte.
• Declaração Anual de Renda: While primarily an employee's responsibility, employers provide the necessary income and tax information to employees to enable them to file their annual declarations if required (e.g., to claim additional deductions). Employers also submit annual summaries of employee income and taxes to the SRS.

A submissão precisa e pontual desses relatórios e pagamentos é fundamental para evitar penalidades e juros.

Considerações fiscais especiais para trabalhadores estrangeiros e empresas

Employing foreign workers or operating as a foreign company in Latvia introduces additional tax considerations.

• Residência Fiscal: A treatment of foreign workers depends on their tax residency status in Latvia. Residents are taxed on their worldwide income, while non-residents are generally taxed only on their Latvian-sourced income. Residency is typically determined by the number of days spent in Latvia (183 dias ou mais em um período de 12 meses) ou por possuir uma residência permanente ou centro de interesses vitais na Latvia.
• Acordos de Dupla Tributação: Latvia has signed double tax treaties with many countries. These treaties can affect where income is taxed and may provide relief from double taxation. Employers of non-resident workers should consider the provisions of relevant tax treaties.
• Estabelecimento Permanente (EP): A foreign company employing staff in Latvia may inadvertently create a permanent establishment, triggering corporate income tax obligations in Latvia. The definition of a PE under Latvian law and relevant tax treaties is crucial.
• Segurança Social para Expatriados: Rules regarding social security contributions for foreign workers depend on their country of origin and applicable EU regulations or bilateral social security agreements. Posted workers from EU/EEA countries or Switzerland may remain subject to their home country's social security system under A1 certificates.

Navegar por essas complexidades requer consideração cuidadosa das circunstâncias individuais, regras de residência e acordos internacionais. Serviços de Employer of Record são particularmente valiosos na gestão desses aspectos para empresas e trabalhadores estrangeiros na Latvia.