EN 
LV Information from the Ministry of Agriculture regarding income tax for seasonal agricultural workers
We remind you that farmers have the opportunity to use would facilitate labor tax regime for seasonal workers, paying for them only 15%labor tax!
ADVANTAGES:
|
|
Seasonal agricultural workers' income tax |
General labor tax regime |
|
Tax |
15% (PIT and SSIOI) |
25% PIT |
|
Form of contract |
Oral |
Employment contract |
|
Report to the SRS on the hiring of employees |
None must be provided |
There is must be provided |
|
Report to the SRS on employees, their remuneration, and calculated taxes |
Creates the RSS IT system |
For the employer must be fulfilled |
This tax regime can also be applied to migrant workers, pensioners, the unemployed, and children!
To receive access to the seasonal agricultural workers' income tax regime in the RSS system, at least one of the 68 crop codes must be declared to the VPM, referred to in the Annex to Regulation No. 166 (available here: https://likumi.lv/doc.php?id=265360), including potato, fodder beet, sugar beet, herb and medicinal plant growers, and tree nurseries.
A video tutorial on employing seasonal agricultural workers using the RSS information system is available here: https://vimeo.com/214148838
Presentation on the income tax regime for seasonal agricultural workers: Seasonal agricultural workers' tax_ZM