Employees

13.09.2019

Recording remote working hours (2) (2/37/19)
Legal Tax Employees
This article completes what we wrote last week.
06.09.2019

Recording remote working hours (3/36/19)
Legal Tax Employees
Remote work is becoming increasingly popular as it allows workers to better plan their time and combine a career with a family life. Although working from home might seem to mean that employees are free to arrange and plan their work as long as they do what is required and work the hours prescribed by their employment contract, it is important to remember that the working time rules of the Latvian Labour Code still apply.
31.05.2019

Seeing doctor during working hours (3/22/19)
Tax Employees
Employees often have to make an appointment to see a doctor during their working day, so they are absent from work or leave their workplace in the middle of the day. Is the employee entitled to such temporary absence? How do we handle this properly?
23.05.2019

Annual leave (3/21/19)
Accounting Tax Employees
A company does not want to accrue any unused vacation and orders its employees to use it. What do you do if an employee keeps coming to work during their vacation and refuses to use it? Is the employer required to cancel the vacation order and pay wages if the employee is working?
18.04.2019

Adult education: opportunity not to be missed! (3/16/19)
Accounting Tax Employees
In childhood, each of us dreamed of acquiring a profession. One imagined baking cakes, another felt like repairing a car in the garage, and another one fantasised about building a house every day. Most of our childhood dreams have not come true because our work is very different from our dream profession, but we might indulge in daydreams sometimes. Everything is now possible! But how? There is an excellent opportunity to see our dream come true by acquiring new competences and skills. This article explores the importance of lifelong education and the scope for using it.
29.03.2019

Student summer work: do I file annual income tax return? (3/13/19)
Accounting Tax Employees PIT
With the 2018 annual income tax filing season in, some people begin wondering about the personal income tax (PIT) treatment of a dependent student employed in the summer. There are quite a few questions about this, but the aggregated answers are nowhere to be found. In this article, we will answer a few topical questions, for example: • How does a student’s work affect the parent’s PIT liability? • Can a student recover any overpaid PIT and to what extent? • Has such work created an underpayment or overpayment of tax?
08.02.2019

How no-deal Brexit will affect personal taxation in Latvia (2/6/19)
Social insurance Tax Employees PIT

Concern is growing about the UK and the EU being unable to agree on a period of transition to continue doing business under the current legal framework as part of Brexit conditions. This article explores some of the tax implications of a no-deal Brexit for Latvian tax residents posted to or employed in the UK after 29 March 2019.
14.12.2018

Is athlete employee? (2) (3/50/18)
Legal Tax Employees
This article completes what we wrote last week.
07.12.2018

Is athlete employee? (1)
Tax Employees
Increasingly more Latvian athletes are achieving great results and recognition that makes Latvia famous around the world. They might have entered into contracts with their clubs in Latvia as self-employed persons, but this raises some questions. Is the athlete a self-employed person or an employee? What form does the legal relationship take? This article explores the form and its legal and tax implications.
26.11.2018

Rights of smokers and non-smokers: let us create healthy working environment (3/47/18)
Legal Tax Employees
Smoking is a common workplace problem for both smokers, who are desperate for at least a couple of smoke breaks during the workday, and for non-smokers, who hate to find themselves choking in smoke or vapour. This article explores the rights of smokers and non-smokers at work and the employer’s obligations.
09.11.2018

Exempt limits of business trip compensations paid by foreign company: advance tax ruling (3/45/18)
Tax Employees PIT
The State Revenue Service (SRS) has published an advance tax ruling (ATR) on the personal income tax (PIT) treatment of expenses a foreign company pays to its employees going on short business trips to Latvia. The ATR answers questions frequently asked by employers about business trip expense limits that are exempt from Latvian PIT. This article explores the main ATR conclusions and ways to apply the relevant provisions of the PIT Act.
17.08.2018

Employing third country nationals in Latvia: from idea to execution (2) (3/33/18)
Legal Tax Employees
To pick up where we left off last week about a foreign national’s lawful entry and employment in Latvia, this article explores the steps to be taken at the Latvian embassy in either the foreigner’s residence country or the one nearest to it after the invitation has been approved by the CMO.
25.01.2018

Solidarity tax payers: things to consider in 2018 (3/4/18)
Social insurance Tax Employees PIT
Since 2016, solidarity tax (ST) has been charged on income that exceeds the cap set by the Cabinet of Ministers for mandatory national social insurance (NSI) contributions. This principle remains in place this year. However, paying ST will provide taxpayers with certain benefits because unlike the old rules, ST payments are now going towards healthcare, social insurance, and personal income tax (PIT) payments. Overall, the ST rules have become more favourable to taxpayers. This article explores this principle and taxpayers’ obligations under the new rules.
07.12.2017

Payroll accountant’s homework to handle changes in 2018 (3 of 3) (3/49/17)
Accounting Social insurance Tax CIT Employees PIT
This article completes what we wrote last week.
29.09.2017

Electronic identification of people employed on construction sites (1/39/17)
Legal Stamp Tax Employees
Section 111 of the Taxes and Duties Act as amended on 1 July 2017 requires that any person employed on a construction site should be identified using an individually tailored device or IT solution that ensures personal identification and registration of hours worked in an electronic time record system and storage in an accounting database.
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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