Changes to the services of the SSIA in 2026

Childbirth allowance

For children born on 1 January 2026 or later, the amount of the allowance is 600 euros.

Child allowance

The amount of the allowance is 298 euros per month until the child reaches the age of one and a half years old. The complementary allowance for a multiple birth is 298 euros per month for each additional child. If the childcare allowance and complementary allowance have already been granted in the amount of 171 euros and their payment continues after 1 January 2026, the SSIA will recalculate the allowance and pay out 298 euros per month from then on.

Childcare allowance and complementary allowance are paid for the previous month, which means that the allowance in the new amount for January will be available in February.

The childcare allowance of 42.69 euros per month from the age of one-and-a-half to two years old will be paid by the SSIA for children born before and on 2 November 2026.

Paternity allowance

In the case of the birth of twins or multiple children, paternity benefit is granted and paid for 10 working days for each child, provided that the employer has granted 10 working days of leave for each child.

State family allowance

From 1 January 2026, for children aged 16 to 20, the state family allowance will also be available for a child who is studying full-time at a higher education institution (university or college) and is not married. Information on requesting the allowance for a student is available here.

Parental allowance

For the period from 1 January 2026 to 31 December 2026, the parental allowance shall be paid in the amount of 75% of the allocated allowance amount to a person who is employed or self-employed and not on parental leave at the time of receipt of the parental allowance.

This condition applies both to working parents who were granted the allowance in 2024 or 2025 and continue to receive it in 2026, and to those who are granted this allowance in 2026.

If the child is born on 1 January 2026 or later, only the period of maternity allowance pay for the maternity leave after the child’s birth is included in the parental allowance payment period. For children born before 31 December 2025, the entire period of maternity allowance pay after the child’s birth is included in the parental allowance payment period.

If the basic and non-transferable parts of the parental allowance are requested as one continuous period, the person remains eligible for the non-transferable part of the parental allowance, even if this person loses their employee or self-employed status while receiving the allowance.
 

From 1 July 2026, parental allowance is granted for a child who has been assigned a personal identity number, whose status in the Register of Natural Persons is active, and who permanently resides in the Republic of Latvia.

Exception – if the child and the other parent live or work in another EU country, the Swiss Confederation, or an EEA country; in this case, parental allowance is granted and paid in accordance with the provisions of Regulations No. 883/2004 and No. 987/2009.

From 1 January 2026, new allowance amounts for guardians:

• remuneration for the fulfilment of a guardian’s duties – 298 euros per month;
• allowance for a dependent child:

• until the child reaches the age of 7 – 390 euros per month;
• from the age of 7 until the child reaches the age of 18 – 468 euros per month.

From 1 January 2026, the monthly remuneration for the fulfilment of a foster family’s duties for one child placed in a foster family – 298 euros, for two – 387.40 euros, for three – 476.80 euros, for four – 506.60 euros, for five – 536.40 euros. If six or more children are placed in a foster family, the remuneration is 566.20 euros.

Allowances for adopters from 1 January 2026

• Remuneration for the care for the child to be adopted (an allowance paid before the child’s adoption is confirmed by a court). If the remuneration is granted in 2026 – 1041.44 euros per month; if the remuneration is granted in 2025 and continues in 2026 – 956.61 euros per month.

Complementary payment for each additional child placed in care – 298 euros per month.

• Remuneration for the adoption of a child (a lump-sum benefit paid after the adoption is approved by the court and becomes effective). If the judgment of a court enters into force in January 2026 or later – 2433 euros.
• Adoption benefit (paid monthly after the approval of the adoption by the court becomes effective).

• until the child reaches the age of 7 – 195 euros per month;
• from the age of 7 until the child reaches the age of 18 – 234 euros per month.

From 1 January 2026, for Latvian old-age and disability pensions granted between 1 January 2018 and 31 December 2020, the State Social Insurance Agency (SSIA) will allocate and start paying an added allowance for the insurance period before 31 December 1995, taken into account in the calculation of the pension. The amount of the added allowance is 1.72 euros per year of service.

From 1 April 2026, old-age, disability and retirement pensions (except institutional retirement pensions) will be recalculated automatically by the SSIA if social insurance contributions have been paid after the pension was granted, or after the previous recalculation.

Pension recalculation conditions and an option to choose a different month for automatic pension recalculation after 1 April 2026 are available here.

Until 31 March 2026, the SSIA will recalculate pensions as before – on the basis of the person’s application, which must be submitted by no later than 15 March.

The minimum amounts for pensions and remuneration, and state social security benefits, are to increase on 1 January 2026. The new rates and the procedure for how they are paid are explained here.

From 1 January 2026, the amount of accumulated capital of a deceased member of the 2^nd pension pillar that can be inherited or added to the accumulated capital of the 2^nd pension pillar of the person specified must be no less than 65.45 euros.

If the capital accumulated in the 2^nd pension pillar at the date of death is less than 65.45 euros, it shall be transferred to the special budget for pensions.

From 1 January 2026, self-employed individuals, if their monthly income

• • is less than 780 euros, must pay mandatory state social insurance contributions (contributions) in the amount of 10% for pension insurance;
  • is equal to or more than 780 euros, must pay contributions for the minimum 780 euro amount at a rate of 31.07% for all types of insurance, and 10% of the difference between the actual income and the taxable base for contributions for pension insurance.

From 1 January 2026, for persons who voluntarily participate in state social insurance, the minimum taxable base for contributions per calendar year is 9 360 euros. This means that contributions must be paid from at least this amount every year.

Maximum annual taxable base for contributions

In 2026, the maximum annual taxable base for contributions remains unchanged at 105 300 euros.

Minimum contributions

SSIA will calculate the minimum state contributions for those employees and self-employed individuals whose quarterly income reported to the SRS will be less than 2 340 euros (three minimum monthly wage amounts).

Contributions from the state budget

From 1 January 2026, for non-working individuals who receive remuneration for the fulfilment of a guardian’s duties, the contributions for pension insurance, unemployment insurance and disability insurance will also be covered from the state budget. The taxable base for contributions will be 171 euros.

From 1 January 2026, the taxable base for compulsory contributions will change:

• for individuals receiving a childcare allowance for a disabled child, according to the amount of the care of a disabled child allowance – 413.43 euros;
• for individuals receiving a childcare allowance, according to the amount of the childcare allowance – 298 euros.

For sickness benefit payments for periods of incapacity for work starting or continuing from 1 January 2026, the contributor’s monthly non-taxable minimum of 550 euros applies, as the personal income tax non-taxable minimum has been increased. In 2025, it was 510 euros.

Example.
A person requests sickness benefit for care for a sick child from 14 January 2026 to 23 January 2026 (sick-leave certificate B period). The SSIA determines the average daily insurance contribution wage – 60.1215 euros. The amount of the benefit granted is 480.97 euros.

The contributor’s non-taxable minimum is calculated at 177.42 euros (out of 550 euros according to the period for which the sickness benefit is calculated). Personal income tax of 77.41 euros is calculated and withheld from the sickness benefit:

480.97 – 177.42 = 303.55 euros;
25.5% of 303.55 = 77.41 euros.

The amount of the benefit to be paid is 403.56 euros (480.97 – 77.41).

For sickness benefit payments for periods of incapacity for work beginning before 31 December 2025, the contributor’s monthly non-taxable minimum of 510 euros per month applies, whereas for the period after 1 January 2026, the contributor’s non-taxable minimum corresponding to this tax year applies – 550 euros per month.

Example.
A person requests sickness benefit for the sick-leave certificate B period from 15 December 2025 to 15 January 2026. The SSIA determines the average daily insurance contribution wage – 64.0806 euros. The amount of the benefit granted is 1 640.46 euros (871.49 + 768.97 = 1 640.46).

For the purposes of deducting personal income tax from the amount of sickness benefit for the period of incapacity for work from 15 December 2025 to 31 December 2025, the SSIA applies the contributor’s non-taxable minimum for 2025, calculated at 297.68 euros (from 510 euros according to the period for which the sickness benefit is calculated).

For the period of incapacity for work from 1 January 2026 to 15 January 2026, the calculated contributor’s non-taxable minimum is 266.13 euros (from 550 euros according to the period for which the sickness benefit is calculated). Total for the entire period of incapacity for work – 563.81 euros.

Personal income tax of 279.13 euros is calculated and withheld from the sickness benefit (150.91 + 128.22):

871.49 − 297.68 = 591.81 euros; 25.5% of 591.81 euros = 150.91 euros;
768.97 − 266.13 = 502.84 euros; 25.5% of 502.84 euros = 128.22 euros.

The amount of the benefit to be paid is 1 361.33 euros (1 640.46 − 279.13).

There are no changes to the application of the established tax reliefs (for dependants, additional reliefs for persons with disability, politically repressed persons, and members of the National Resistance Movement) for the period for which the sickness benefit is calculated. If the payroll tax book is submitted to the employer, the SSIA applies tax relief to the sick benefit if the person is entitled to such relief.

For working pensioners, for whom the pensioner’s non-taxable minimum is applied in a split way – 500 euros to the salary and 500 euros to the pension, as the payroll tax book is submitted to the employer – the part of the non-taxable minimum applied to the salary is applied by the SSIA to the sickness benefit in the same way as from 1 May 2025.

For persons who have been granted a retirement pension, the non-taxable minimum and personal income tax relief do not apply.