We have already informed our MindLink.lv subscribers about tax measures aimed at helping employers, workers and traders cope with the economic consequences of the COVID-19 crisis. Idleness benefit is one of the support measures for employers and workers. This article explores how to record idleness benefit in the books and how to prepare an employer’s statement for an idle worker.
This article summarises the provisions of tax laws and other legislation affecting the calculation of personal income tax (PIT), national social insurance (NSI) contributions and solidarity tax on wages and salaries in 2020.