The employment of children in permanent work is prohibited. A child within the meaning of the law is a person under the age of 15 or who continues to acquire basic education for the attainment of the age of 18.

For more information on the employment process and opportunities of children and adolescents, please refer to the description of the life situation Work, Taxes and Salary Tax Book.

Finding a job corresponding to their qualifications after 55 years of age can be very challenging, so it is advisable to use state aid measures to employ people of pre-retirement age. State Employment Agency (NVA) offers the subsidised jobs programme and entry temporary employment gained.

NVA CV and Vacancy Portal apply for a vacancy electronically. Every day, the portal supplements the database with current vacancies that you can apply for.

If you have lost your job and registered as an unemployed person, use the training opportunities provided by the State Employment Agency (NVA). The SEA offers a variety of training opportunities for the unemployed:

• The acquisition of non-formal education and training of drivers of motor vehicles and propulsion machinery with a coupon method;
• Support for the assessment of professional competence;
• Vocational training and vocational development education programme the implementation of the unemployed with a coupon method;
• Measures to boost competitiveness, e-training to boost competitiveness in the labour market;
• Training at the employer;
• Unemployed training at the request of the employer.

List of fields and professions of training requiring training, retraining and raising of qualifications for the unemployed

Payment of taxes on a working pensioner

The Law On personal income tax The pension is a taxable income. For income tax rates and non-taxable minimum, read more on the State Social Insurance Agency (SSIA) and the State Revenue Service (SRS) websites.

The salary received by the working pensioner shall not be subject to the non-taxable minimum. If no salary tax book has been submitted in the workplace, the salary shall be subject to a tax rate of 23%. If the salary tax book has been submitted to the employer, the employer will apply a tax rate of 20% to salary up to EUR 1667 per month and 23% to the excess.

If the tax book has not been submitted to the employer, the tax rate of 23% shall apply to the income of salaried employment, even if the income of paid employment is up to EUR 1667.

If the payroll tax book contains an indication of disability (which can only be done by the pensioner himself), an additional allowance of EUR 120 for Group 3 disability, EUR 154 for Group 1 and Group 2 invalidity shall be applied at the place where the salary tax book is submitted.

The progressive resident income tax introduced from 2018 applies to all income which is aggregated during the year to determine the applicable tax rate.

There are opportunities to employ citizens from other countries to ensure their business Immigration Laws and Cabinet Regulation No. 55 of 28 January 2014 determine the procedures by which a third-country national shall be granted and withdrawn the right to employment, the amount of information to be included in the register of work permits and the procedures for the utilisation thereof.

Categories of foreigners in Latvia

A third-country national is any person who is not a citizen of the Republic of Latvia or a non-citizen of the Republic of Latvia. The legislation of the Republic of Latvia distinguishes two categories of foreign nationals:

• Citizens of the Union – this is understood by citizens of both European Union (EU) Member States and European Economic Area countries (EU27 + Liechtenstein + Iceland + Norway) and citizens of the Swiss Confederation who have equivalent status in Latvia with citizens of the Republic of Latvia. In order to establish a legal relationship between the Union citizen or his or her family, he or she does not need to acquire the right to employment;

• Third-country nationals whose entry and employment in Latvia are subject to additional conditions.

In Latvia, foreigners may be employed in two ways:

Entering into an employment contract with the employee. If it is planned to employ EU or third-country nationals in Latvia, it is necessary first register vacancy in SEA which must be active for 1 month. If no one applies for a vacancy within one month, this may mean that the specialist needed in Latvia is not possible to hire and can search for employees abroad. On the European Job Mobility Portal you can find both employees and jobs abroad.

In order for a citizen of the Union or a member of his or her family to establish an employment relationship, he or she does not need to acquire the right to employment.

• If in Latvia a foreign national who is not an EU citizen is scheduled to be employed for more than 90 days during the half-year period, he or she must request a temporary residence permit and the right to employment - entries in the visa or residence permit.
• If the stay in the country is linked to irregular or short-term employment, which does not exceed 90 days during the half-year period, the third-country national must apply for a visa and the right to employment.
• A third-country national who is not an EU citizen needs to draw up documents (visa or residence permit) in the embassy or in any of the Office of Citizenship and Migration Affairs (OCMA) for customer service centres. It is possible to close questionnaires for visa and residence permit applications in advance. The entrepreneur has to take into account that the employee must ensure that he or she is determined in Latvia amount of financial resources needed. Learn more about the amount of financial resources needed: 25 April 2017 Cabinet Regulation No. 225.

In employing employees of an undertaking of another State within the framework of a cooperation agreement:

• If a company is established in the countries of the European Economic Area, it is necessary to inform the National Labour Inspection (NSA) of this cooperation. Article 14 of the Labour Act due to the requirements laid down in the framework. Choose the most convenient way to inform the NSA:
  • open e-service Submit an application to Labour Inspectorate and get a response from Labour Inspectorate, fill it accordingly and submit it;

• inscriptions application, secure signatures  electronic signature and send to the SLI  e-addressor to vdi@vdi.gov.lv;
• in the presence of one of the SLI departments;
• If an undertaking is established outside the European Economic Area, in third countries, the employees shall be entitled to employment.

Regulatory documents regarding the employment of foreigners

• Immigration Laws.
• Provisions regarding work permits for foreigners Cabinet Regulation No. 55 of 28 January 2014.
• Procedures by which Union citizens and their family members enter and reside in the Republic of Latvia Cabinet Regulation No. 675 of 30 August 2011.
• Regulations regarding the amount of knowledge of the official language and procedures for the verification of the proficiency of the official language for the performance of professional and professional duties, receipt of a permanent residence permit and acquisition of the status of a permanent resident of the European Union and the State fee for the verification of the proficiency of the official language Cabinet Regulation No. 733 of 7 July 2009.
• Rules on the amount of financial resources necessary for a foreigner and financial resources for the Existence of Cabinet Regulation No. 225 of 25 April 2017.

If the student is adult, the student employed was subject to all the same statutory requirements as other employees. If worked in practice from an educational institution, a trilateral employment contract is required, but minors need parental permission.

A third-country national who has received a long-term visa or temporary residence permit in connection with full-time studies in an educational institution accredited in Latvia or in connection with the exchange of students shall have the right to employment up to 20 hours a week.

Create Life Description (CV)

In order to start working, the first necessary description is a description of the life-cycle or CV (Curriculum Vitae), as the prospective employer can then familiarise himself with the applicant's education, past work experience and skills. The website of the State Employment Agency (NVA) contains a variety of templates to be filled in to register your CV in the SEA database. An example of the CV can also be found on the website http://www.karjerascentrs.lv.

Training practices and regulatory frameworks

Procedures for Organising the Training Practice of Students of Vocational Educational Institutions in an Undertaking, Determined on 20 November 2012 Cabinet Regulation No. 785 “Training Practice Organisations and Insurance Procedures for Students”. Training practices are a compulsory part of vocational training and involve 3 parties. Prior to the commencement of training practice, a representative of a vocational education institution, a representative of the place of practice and an trainee (or his or her lawful representative, if the trainee is a minor) shall enter into a tripartite agreement regarding training practices. This Agreement shall specify the obligations of the parties, the duration of the practice and the conditions for termination of the contract. The contract must be signed in at least 3 copies, one copy for each of the contracting parties.

The exercise of teaching practices does not, in itself, require the establishment of employment legal relationships between the undertaking and the trainee, so that training practices are not applicable Labour law rules. However, the training practice framework has shown similarities to the working relationship, particularly with regard to the obligation of the place of practice to provide the trainee with safe and health-friendly practice environments and the trainee's obligation to follow the practice guidelines.

It is important to note that Labour Protection Law within the meaning, the trainee is considered to be employed during practice and is considered to be significant in this respect.in lawspecified labour protection and safety requirements.

You can also find a job or practice site on your site www.prakse.lv.

Can the trainee be engaged in salaried employment?

If an trainee carries out training practices at the company, it does not exclude the establishment of an employment relationship between the company and the trainee. Namely, the Labour Act Article 44 Paragraph 8 of Part 1 provides that a contract of employment may be concluded for a specified period in respect of the work of an educatee of a vocational or academic education institution, if it is related to preparation for a particular profession or direction of study.

Latvia is bound by the UN Convention on the Rights of Persons with Disabilities, which stipulates that reasonable adjustments are made to workplaces for persons with disabilities in order to promote the right of persons with disabilities to choose their jobs freely and to earn livelihoods in a working environment that is open, promotes integration and is accessible to persons with disabilities.

In order to make it easier for the employer to employ people with disabilities, the Ombudsman has established guidelines describing the work process for people with disabilities. The website of the Latvian Union for deaf people is available at Manual for employers and on the website of the State Employment Agency (SEA) additional information employers on the adaptation of people with disabilities at work, as well as information on the employment of people with mobility problems, visual difficulties, hearing loss (complete or partial) and autism spectrum disorders. SEA is also often organised for persons with disabilities open Door Days.

It is possible for natural persons recognised as persons with disabilities or politically repressed persons or members of the national resistance movement to apply tax incentives. Information and methodological materials can be found at the website of the State Revenue Service (SRS).

On the amount of additional tax benefits, read on the SRS website.

An insured person shall be entitled to a invalidity pension if:

• the person has not reached the statutory retirement age;
• it has been recognised as a person with disabilities (except where the cause of the disability is an accident at work or an occupational disease after 1 January 1997);
• the length of the person's insurance shall not be less than three years;
• a person does not receive an old-age pension of another State (except in the case of a pension granted under a transnational contract or Regulation 883/2004);
• live in Latvia.

It should be noted that if a person is entitled to different types of pensions at the same time, according to the legal norms of Latvia, one pension shall be granted, taking into account the choice of person.

The invalidity pension shall be paid up to the attainment of the age necessary for the granting of an old-age pension - when a person reaches the retirement age specified in the State, he or she is granted an old-age pension.

Working disability retirement is paid in full. The amount of the disability pension depends on the disability group defined for the person.

How do I get the status of a disabled person?

To be granted disability status, you must first go to your family or treating doctor. In the light of the results of a comprehensive medical examination and appropriate treatment, the doctor will decide to refer to the disability expert-examination by issuing a referral to the Medical Commission for Health and Health Assessment (SMCAHCWA). Applying for a disability expert-examination may:

• using an e-service Application for THE PERFORMANCE of the disability examination at SMCAHCWA;

• inscriptions application, secure signatures  electronic signature and send to SMCAHCWA  e-address or to pasts@vdeavk.gov.lv;
• in the presence of one of the SMCAHCWA departments.

The service is intended for persons who are sent to the Disability or Preliminary Disability Examiner.

The process by which disability is described at the website. Documents necessary for the assessment of disability or capacity shall be compiled at the website.

Within one month from the date on which the expert-examination decision takes effect, it may be challenged:

• using an e-service Application for contesting the disability expert-examination decision;

• write a free-form application, signatures with a secure  electronic signature and send to SMCAHCWA  e-address or to pasts@vdeavk.gov.lv;
• in the presence of one of the SMCAHCWA departments.

In order to examine the existing disability expert-examination decisions, opinions and recommendations, the status of the application regarding the performance of the disability expert-examination SHALL be:

• use e-service My data SMCAHCWA.

If an existing certificate has been lost or damaged during its validity and if you want to re-receive the disabled person's certificate:

• use e-service Re-issue of a disabled person's certificate;

• write an application, sign with secure signatures  electronic signature and send to SMCAHCWA  e-address or to pasts@vdeavk.gov.lv;
• in the presence of one of the SMCAHCWA departments.

Support measures for disabled job seekers

Persons with disabilities have access to all implementation by the State Employment Agency (SEA) Services. The SEA, in cooperation with natural and legal persons, shall be organised the creation of subsidised jobs in which the unemployed persons of the target group are involved, in accordance with the principle of equal rights. Information on financial support to the employer is available at the SEA website. The SEA has been developed materials which helps to increase job opportunities for disabled unemployed people.

Support for job placement and entry of the unemployed person with disabilities into the working process is available to employers. This measure the aim is to help the unemployed with disabilities start employment relations. The SEA does not grant salary grants to employers, but the workplace placement expenses are supported and the support person is provided during the commencement of the work. The employer pays the salary for disabled employees himself or herself.

SEA available in different ways training facilities for unemployed persons with disabilities:

• Implementation of vocational training and vocational development education programmes for the unemployed with a coupon method;
• Acquisition of non-formal education and training of drivers of motor vehicles and tractor equipment with a coupon method;
• Measures to boost competitiveness (KPP);
• Training at the employer;
• Support for the assessment of professional competence;
• List of further vocational training and vocational training programmes, in which it is necessary to carry out training, retraining and raising of qualifications for the unemployed.

The State Employment Agency (SEA)

The State Revenue Service (SRS)

The State Labour Inspectorate (SLI)

The Office of Citizenship and Migration Affairs (OCMA)

The State Medical Commission for the Assessment of Health Condition and Working Ability (SMCAHCWA)

Adult education and lifelong learning

Work, Taxes and Salary Tax Book

Retirement age and provision

Unemployment benefit and job search