Powering Payroll, Compliance & Workforce Management in Latvia

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Simplify Payroll, Compliance & Hiring in Latvia with Us

How We Help You with Payroll & Compliance in Ghana

Whether you're hiring your first employee or managing hundreds, our team helps you navigate local laws and execute flawless payroll.

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Payroll Outsourcing

Accurate, compliant payroll processing—including local tax filings, reporting, and payslip delivery.

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Employer of Record

Hire employees without a legal entity. We act as legal employer and handle all compliance responsibilities.

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Payroll Software – Latvia

Global payroll software built for complexity—configurable, compliant, and integrated with your HR stack.

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Compliance Services

Tax and statutory support for onboarding, terminations, and filings in
Latvia
, standalone or bundled.
Customize your Payroll Solution

Latvia at a Glance

Whether you're hiring your first employee or expanding an existing team, understanding the local employment landscape is essential. From visa requirements and statutory benefits to payroll taxes and regulatory oversight, this section provides a practical overview of what employers need to know to stay compliant and operate effectively in 

Latvia
Work Permits & Visas
  • EU/EEA & Swiss nationals: May live and work in Latvia without a visa or work permit. Employers must still complete standard labour law registration and onboarding.
  • Non-EU nationals: Must obtain both the right to reside and permission to work for a specific employer before starting employment.
  • National Long-Stay Visa (Type D): Primary visa for employment exceeding 90 days; linked to a confirmed job offer.
  • EU Blue Card: Available for highly skilled professionals with advanced qualifications or experience; salary typically at least 1.5× the national average.
  • Seasonal Employment: Permitted in sectors such as agriculture, tourism, and hospitality; usually limited to up to 6 months within a 12-month period.
Payroll
  • Payroll Frequency: Payroll is typically processed monthly.
  • Income Components: Salary, bonuses, overtime, allowances, taxable benefits, and benefits in kind.
  • Social Security Contributions (SSC):
    Total SSC rate: 34.09% of gross income
    • Employer: 23.59%
    • Employee: 10.5%
  • Payroll Compliance: Employers are responsible for calculating, withholding, and remitting income tax and social security contributions to the State Revenue Service.
Employment Contracts
  • Contract Types: May be fixed-term or open-ended.
  • Probation Period: Typically 3 months.
  • Working Hours: Standard workweek is 40 hours, usually over five days.
  • Overtime: Paid at a minimum of 100% premium over normal pay.
    Night work on public holidays must be paid at 2.5× the regular rate.
  • Notice Period: Standard statutory notice is 1 month. During probation, 3 days’ written notice applies.
  • Termination: Permitted with or without cause, including redundancy, misconduct, or capability. Mutual termination by agreement is allowed.
  • Severance Pay:
    Based on length of service:
    • Up to 5 years: 1 month
    • 5–10 years: 2 months
    • 10–20 years: 3 months
    • Over 20 years: 4 months
Employee Benefits
  • Social Security: Mandatory participation in the state social insurance system.
  • Healthcare: Covered through social security contributions.
  • Retirement:
    Three-tier pension system:
    • State compulsory pension
    • State funded pension
    • Voluntary private pension
  • Annual Leave: 20 paid working days per year.
  • Sick Leave:
    • Day 1: Unpaid
    • Days 2–3: Employer pays 75%
    • Days 4–10: Employer pays 80%
    • Day 11 onward: Social security pays at least 80%
  • Maternity Leave: 140 days paid via social security (pre- and post-birth).
  • Paternity Leave: Up to 10 paid working days, taken within 6 months of birth.
  • Public Holidays: 12 paid national holidays.
Tax Overview
  • Tax Residency: Individuals are tax residents if they spend 183+ days in Latvia within a 12-month period or are Latvian government employees abroad.
  • Residents: Taxed on worldwide income.
  • Non-Residents: Taxed only on Latvian-sourced income.
  • Tax Year: 1 January – 31 December.
  • System: Progressive personal income tax.
  • Double Taxation Treaties: Latvia has multiple DTAs in force.
Personal Income Tax
Annual Income (EUR) Tax Rate Notes
Up to 105,300 25.5% Standard progressive rate
Above 105,300 33% Applies to income exceeding threshold
Portion above 200,000 +3% Additional solidarity PIT surcharge

Full Country Guide

How We Help You with Payroll & Compliance in Ghana

Want the complete PDF guide for

Latvia

? We share detailed country guides covering payroll, tax, and compliance — and we send new updates regularly. Just send an email to solutions@praxima.com, and we’ll send it straight to your inbox.

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Expanding beyond

Latvia

? Discover how we support compliance and payroll operations in 70+ countries.

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Why Global Companies Trust Us for Latvia Payroll

Trusted Payroll Solutions Backed by Decades of Experience

With over 30 years of experience managing payroll and compliance across continents, we’re a trusted partner to enterprises in

Latvia

and beyond.

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Support

Experts with deep local knowledge guide you through every step—onboarding, payroll, compliance—ensuring smooth operations in

Latvia
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Trust

Global enterprises and Fortune 500s rely on us for consistent, compliant payroll delivery across complex, multi-country environments

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Scalable

Our solutions adapt as you grow, whether you're hiring your first local employee or scaling an international team

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Compliance

Stay ahead of legal changes. We ensure your payroll and employment practices remain fully compliant with

Latvia

's laws

See Why Leading Companies Choose Us

Let’s Talk Latvia

Whether you need Payroll Outsourcing, Employer of Record services, or advanced Payroll Software, our experts are here to help you find the right solution. Contact us today for support with payroll, compliance, and hiring in

Latvia
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