Minimālās valsts sociālās apdrošināšanas obligātās iemaksas
Minimum Contributions Are Not Calculated For: a convicted person employed during sentence execution or a detainee employed while in pre-trial detention; a person who has reached the retirement age or has been granted an old-age pension (including early retirement); a person with Group I or II disability ; a person with a disability under the age of 18 ; a person whose own or spouse’s tax booklet lists a child under 3 years of age ; a person whose own or spouse’s tax booklet lists three or more children under 18 (or under 24 if at least one is younger than 7 and studying in a general, vocational, higher or special education institution); a person whose own or spouse’s tax booklet lists a minor child with disability ; a person under 24 years of age who is enrolled in general, vocational, higher (full-time) or special education , excluding periods of academic leave or study suspension; a person employed in the provision of social services , where the employer, branch or unit is registered in the Register of Social Service Providers ; a person at risk of social exclusion employed by a registered social enterprise ; a person providing: state-funded companion service (for a child under 18), assistant services , or municipally or EU-funded care services for a child under 18; a person performing national defence service duties ; periods during which the self-employed person has suspended economic activity ; a seasonal agricultural worker paying the Seasonal Agricultural Income Tax , or a domestic worker employed by a foreign employer , or a foreign worker employed by a foreign employer .... e., within seven months after the end of the calendar year), as these self-employed persons may pay the portion of mandatory state social insurance contributions (10%) designated solely for pension insurance once a year instead of quarterly, as required for other self-employed persons....
Published: 16.06.2025.
Updated: 16.06.2025.
