Employees

15.01.2021

Working from home and secure emailing (2) 3/2/21
Legal Tax Employees

Any company, state-owned or municipal institution or even sole trader that processes the personal data of EU/EEA residents enabling their identification is subject to the General Data Protection Regulation (“GDPR”). Its requirements extend to companies outside the EU/EEA offering goods or services to EU/EEA residents. This article completes what we wrote on this topic last year.
23.10.2020

Can I refuse to work remotely? (3/43/20)
Legal Tax Employees
Under the present conditions, many employers are deciding to have their staff working remotely. Can a worker refuse this arrangement?
15.10.2020

How business trips differ from worker postings (2/42/20)
Accounting Tax Employees
Businesses are increasingly struggling with the question of how a business trip is different from a worker posting. This article explores the main differences and criteria for distinguishing between the two concepts.
30.04.2020

Labour mobility during COVID-19 crisis (3/18/20)
Accounting Tax Employees PIT
Nowadays, performing your job responsibilities outside your home country is a generally accepted practice. Workers are often posted to work for other group companies abroad. Also, people searching for better jobs go to work abroad for shorter or longer periods. Such relocation of labour should always be assessed from a tax law perspective because staying in another country may affect the person’s tax residence. This article explores some tax issues that may arise because of the COVID-19 lockdown.
17.04.2020

Changes to average pay calculation for benefits affecting new parents (3/16/20)
Social insurance Tax Employees PIT
The average national insurance wage (“ANIW”) is a key component when it comes to calculating national insurance benefits. From 1 January 2022, significant changes are expected to the ANIW calculation that will adversely affect persons who were on childcare leave directly before their insurance case arose (i.e. before the benefit was awarded). To pick up where we left off on the subject of benefits in our Flash News edition of 31 March, this article looks at some of the expected changes to the ANIW calculation.
17.04.2020

Higher minimum salary payable to foreign nationals employed in Latvia (2/16/20)
Legal Tax Employees
To primarily provide employment to Latvian residents, employers wishing to hire third-country nationals are required by Latvian law to meet various criteria, including adequate funding for the foreign worker to be employed in Latvia. Carrying out these statutory obligations permits an employer to hire a foreign worker holding a visa or a work/residence permit. This article explores some of the changes to the minimum pay applicable from 1 April 2020.
09.04.2020

Assessing workplace risks for staff working remotely (3/15/20)
Legal Tax Employees
Section 8 of the Work Protection Act is silent about assessing work environment risks when working remotely, yet the current rules provide that this assessment should be made either at the workplace or for the type of work.
17.01.2020

Monitoring use of email and Internet and recording conversations (3/3/20)
Legal Tax Employees
The use of information technology at work is becoming increasingly common. For example, there are profilers that, for the purpose of setting the amount of a performance bonus, monitor how much time staff spend on the computer and particular applications, or assess Internet addresses they visit during working hours. Likewise, employers often monitor the use of email and the Internet or record staff conversations to monitor their daily routine and productivity. This article explores cases where this is permitted and where such monitoring or its extent infringes on staff privacy.
10.01.2020

Amendments to Rule 969 on business trip expenses (2/2/20)
Accounting Tax Employees
We have informed our MindLink.lv subscribers about proposals for amending the Cabinet of Ministers’ Rule No. 969, How to reimburse expenses associated with business trips. The amendments came into force on 19 November 2019. In this article we have put together what we see as key changes.
11.10.2019

Bullying in workplace: statute and case law (3/41/19)
Legal Tax Employees
Last week we wrote about emotional or psychological bullying against a worker. This article explores the legislation and recent case law dealing with emotional bullying.
04.10.2019

Emotional bullying in workplace (3/40/19)
Legal Tax Employees
A favourable working environment is among the factors that drive staff productivity, but a worker may also face a consistently negative attitude to them in the workplace. As a result, the person may find it intolerable to be there. This article explores the forms and characteristics of emotional bullying and ways of fighting it.
26.09.2019

Workplace video surveillance (2) (3/39/19)
Legal Tax Employees
This article completes what we wrote last week.
20.09.2019

Intragroup mobility of third country nationals: easier, faster, and lawful (3/38/19)
Legal Tax Employees
Nationals of a third-country such as Belarus holding a Latvian work permit are not allowed to work in other EU member states. This article explores how third-country nationals can lawfully move within multinational enterprises across the EU.
20.09.2019

Workplace video surveillance (2/38/19)
Legal Tax Employees
The National Data Office has stated that installing video surveillance devices in the workplace with audio recording is unlawful unless the law expressly permits their use. This article explores video surveillance in the light of the General Data Protection Regulation.
20.09.2019

Rule No. 969 on business trip expenses to be amended (1/38/19)
Accounting Tax Employees
The Finance Ministry’s proposals for amending the Cabinet of Ministers’ Rule No. 969 were announced at a meeting of state secretaries on 18 July 2019. This article explores some of the proposals to be debated soon.
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09.05.2025

Closure of PricewaterhouseCoopers tax and business portal MindLink.lv

We would like to inform you that on July 1, 2025, we will cease operations of the portal.   

The last MindLink.lv Flash News will be published on June 17, 2025. The archive of published content will be available until the portal is completely closed.   

Subscribers will be contacted individually. 

Thank you for choosing MindLink.lv as your trusted e-consultant! 

21.06.2023

What should you think about if you want to move to Latvia?

Tax resident status prescribes a personal income tax (PIT) liability on your worldwide income in your tax residence country. You should carefully assess your tax resident status to avoid potential double taxation, if the tax authorities of two countries treat you as their tax resident.
17.03.2023

Nasdaq welcomes PwC as a certified adviser on First North

“By working closely with multiple executives and shareholders of both private and State-owned corporates, we have observed an increasing interest about the capital markets. Business leaders have become more ambitious and better aware of the myriad of benefits from attracting capital via the exchange. At PwC, we are confident that First North Certified Adviser status will allow us to provide a more diversified advice for our clients in the Baltic region and help navigate them in the journey of an intensified capital market activity,” highlights Raimonds Dauksts, Head of Advisory at PwC Latvia.

First North is a growth market designed for ambitious small and medium-sized companies in the Baltics. Being a Certified Adviser permits PwC to guide growth companies in Baltics through the Firth North application process and ensure they meet all the market’s requirements on a continuous basis.
See all PwC publications