Social security charge should be paid by an employer and an employee. If an employee is insured for all types of social insurance the total rate of 35, 09% should be paid after deduction of personal income tax, from which 24, 09% are paid by the employer and the rest 11% by the employee.
Mandatory social security contributions 35,09%
For the foreigners to avoid the double taxation the amount of Latvian Income Tax can be reduced to that paid in the corresponding foreign country. Note! The according tax payment should be certified by a foreign tax-collection institution! Learn more about tax convention here and about the procedures of applying for tax relief here. Download the list of the countries with which Latvia has signed the tax convention here.