Tax and Legal News

Electronic payroll tax books

We hereby remind that on June 1, 2014 Cabinet regulations comes into force, according to which the  payroll tax books issued in paper form will no longer be valid. Instead, the payroll tax books will be issued in electronic form.

What the Employee should do?

  •     If an employee from 01.01.2014 to 31.05.2014 has not changed the workplace at which the payroll tax book is submitted and, if a person has only one place of income, if shouldn’t do anything. It will be carried out electronically by SRS.
  •     If there is a change in place of employment, the employee must submit an application to SRS on electronic payroll tax book filing and notification on dependents, if any. (Form is available at www.vid.gov.lv home page.) The above documents the person shall submit to SRS electronically, using EDS or by registering in the portal  www.latvija.lv. However, if the person is not able to complete the application electronically, it can also be done at SRS customer service centre.
  •     If a person has more than one employer (income generating sites), a person shall choose one employer (the main income generating place) where to submit electronic payroll tax book.
  •     If the person is an employee of micro enterprise, it must be remembered that the payroll tax book don’t have to be submitted at any income generating place, because in SRS EDS system payroll tax book register is already accessible.
  •     An employee has the right to change the main income generating place. If a person wants to do so, it can be done retroactively, with the date which shall not be less than 01.06.2014. This also can be done trough SRS EDS system.
  •     No further actions from the Employer are necessary. SRS will inform the Employer or any other income paying body electronically on changes in concessions applicable for the employee.

What should be done by the Employer?

  • No further actions from the Employer are necessary. SRS will inform the Employer or any other income paying body electronically on changes in concessions applicable for the employee.

In case of questions, please contact Grant Thornton Rimess Accounting Department, or accounting department manager Ināra Ancāne, by phone 67217569, or by writing to the email Inara.ancane@lv.gt.com