algas nodokļu grāmatiņa: jaunākie atjauninājumi un ekspertu padomi 2025. gadam

algas nodokļu grāmatiņa

Stay informed with our abundant payroll tax guide for 2025! This blog will provide clear and practical information for Latvian businesses, like who needs to apply, the step-by-step payroll process, and the importance of enforcement. With over 1,000 companies are facing payroll tax algas nodoklis challenges each year, staying updated on the latest rules is very important. We simplify complex tax regulations to help businesses avoid penalties and manage payroll efficiently. Whether you’re a small business or a large company, our expert advice will help you stay compliant and organized. Explore our blog for the latest payroll tax algas nodoklis updates!

Kas ir a algas nodokļu grāmatiņa?

According to the State Revenue Service Valsts ieņēmumu dienests, a payroll tax book is an electronic repository of information about the application of personal income tax iedzīvotāju ienākuma nodoklis and its benefits. In simple words, a payroll tax book is an electronic resource that summarizes information about all tax benefits that are applied to you as an employee.

Every resident of Latvia has a payroll tax book and data about it is available in the SRS Electronic Declaration System Elektroniskās deklarēšanas sistēma (EDS).

Kādas ir algas nodokļu grāmatiņas funkcijas un nozīme?

nodokļu grāmatiņa ir svarīga vairāku iemeslu dēļ, piemēram:

✅ It helps citizens to choose which tax breaks to use.

✅ This allows residents to choose their own personal income tax rate iedzīvotāju ienākuma nodoklis, which the employer will deduct from their salary.

✅ This allows parents to tell their employer which parent should receive the child’s benefit in their salary.

✅ This allows the SRS Valsts ieņēmumu dienests to inform the employer about the estimated tax-free amount, the number of dependents, and any changes.

✅ This allows the SRS Valsts ieņēmumu dienests to inform the pension provider (VSAA) about the benefits that apply to the pension. Source Algas nodokļu grāmatiņa.

Funkcijas un lietojums:

We have already mentioned the main reasons why a payroll tax book is needed. Its use is mainly related to tax payments and social insurance. For an employee, a payroll tax book is important because it has an impact on the employee’s income. Namely, the following personal income tax iedzīvotāju ienākuma nodoklis benefits are available to all residents of Latvia:

Gada neapliekamais minimums:

The employer applies the monthly non-taxable minimum to the salary during the year. It is calculated according to a formula determined by the Cabinet of Ministers Ministru kabinets, taking into account the amount of annual non-taxable income or income in the previous period.

Atkarīgs atvieglojums

 Any person who works and is a personal income tax iedzīvotāju ienākuma nodoklis payer (PIT) can receive a tax relief for dependents. It is important to remember that only one parent can receive relief for a child.

Palīdzība cilvēkiem ar invaliditāti

politically repressed people, and members of the national resistance movement.

But to receive these benefits, when starting work for the first time or at a new place of work, you must indicate this place of work in your payroll tax book. You must also indicate in it yourself if you have a disability status, are a member of the national resistance movement or a politically repressed person. If you do not indicate this information yourself, the benefits will not be applied.

Kā sākt ar algas nodokļa grāmatiņu

  1. Piesakieties Elektroniskās deklarēšanas sistēma– Go to the State Revenue Service (SRS) Electronic Declaration System (EDS).
  2. Piesakieties algas nodokļa grāmatiņai: Click the “Receive a payroll tax booklet” button. This submits your request to SRS.
  3. Gaidiet apstiprinājumu: Your payroll tax book will be available by the next business day.
  4. Piekļūstiet savai algas nodokļa grāmatiņai: Once approved, you can find it anytime in the “Payroll Tax Book” section of EDS.

iedzīvotāju ienākuma nodoklis 2025. gada algas atjauninājumi!

  • There will be two personal income tax rates Būs divas iedzīvotāju ienākuma nodoklis likmes 25.5% for incomes up to €8,775 per month and 33% for incomes above that. If your annual income exceeds €200,000, including wages, dividends, and capital gains, an extra 3% tax will apply.
  • The personal income tax has been increased from €500 to €1,000 per month.
  • Vehicle tax will increase by 10% and must be paid by January 31 for the previous year.
  • The 12% reduced VAT on fruits, berries, and vegetables will continue.
  • Excise duties will go up on tobacco, fuel, natural gas, sugary and energy drinks, and some alcoholic beverages.
  • A new tax on banks (solidarity levy) will be introduced.
  • The maximum social insurance contributions for 2025, 2026, and 2027 will be €105,300 per year.
  • The special rules for social insurance contributions for royalty recipients will continue for another three years.

Algas nodokļa grāmatiņa kļūst digitāla: kas jums jāzina!

Recently, posts have been appearing on social networks, from which it can be concluded that there are quite a few people who do not understand where and in what form their payroll tax book is now. From June 1, 2014, tax books have been in electronic form, but this does not mean that they do not exist at all, as people sometimes mistakenly believe. For comparison, when going to the store, we do not think that we will not be able to pay for the purchase if there are no banknotes in our wallet, but only a payment card.

Since June 1, 2014, the payroll tax book has been a record in the Tax Information System of the State Revenue Service Valsts ieņēmumu dienests (SRS). It is an electronic document and is available in the SRS Electronic Declaration System Elektroniskās deklarēšanas sistēma (EDS).

A payroll tax book is a document on the basis of which the employer applies the non-taxable minimum and exemptions.

Just like before (when tax books were in paper form), it is now the taxpayer's own responsibility to submit the payslip algas grāmatiņa to the employer, including providing information about dependents and disability, if they want the employer to apply for tax relief.

According to information from the SRS, as of March 1, 2024, more than 1 million electronic payroll tax books had been issued.

If the payroll tax book (in paper form) is with the employer or other institution to which it was submitted, the book must be kept for 75 years.

Ekspertu padomi darba devējiem par algas nodokļa grāmatiņām Latvijā

Pārliecinieties, vai darbinieki pareizi reģistrē algas nodokļa uzskaiti

  • Employers should encourage employees to register their payroll tax book via the State Revenue Service’s (SRS) Electronic Declaration System (EDS) to avoid tax miscalculations.
  • 📌 Expert Tip: Guide new employees through the EDS registration process during onboarding.

Regulāri pārbaudiet darbinieka nodokļu statusu

  • Employers should check employees’ declared tax allowances and dependent status to ensure correct tax deduction rates are applied.
  • 📌 Expert Tip: Conduct periodic audits of employee payroll tax book data, especially at the start of the fiscal year.

Atjauniniet algas sistēmas, lai atspoguļotu nodokļu izmaiņas

  • Latvia updates personal income tax rates, allowances, and deductions regularly. Employers must adjust payroll systems accordingly to comply with the latest regulations.
  • 📌 Expert Tip: Subscribe to official SRS updates or consult a tax professional to stay compliant.

Palīdziet darbiniekiem izprast nodokļu priekšrocības

  • Many employees are unaware of tax reliefs available via their payroll tax books, such as family-related tax allowances and special deductions. Employers should educate their workforce on these benefits.
  • 📌 Expert Tip: Organize annual tax awareness sessions to help employees optimize their payroll tax book entries.

Nodrošiniet atbilstību Digitālās algas nodokļa grāmatiņas noteikumiem

  • Since payroll tax books are now digital, employers must adapt by implementing digital payroll solutions that integrate with the SRS EDS system.
  • 📌 Expert Tip: Choose payroll software that automatically syncs with the SRS database to minimize errors and manual work.

Nekavējoties izlabojiet algas nodokļa grāmatiņas kļūdas

  • If an employee’s tax status changes or errors occur in payroll deductions, employers should assist in correcting them immediately through EDS.
  • 📌 Expert Tip: Assign a payroll tax compliance officer to review discrepancies and communicate with the SRS when needed.

Uzraugiet nodokļu riskus un izvairieties no sodiem

  • Incorrect payroll tax calculations can lead to hefty fines for businesses. Employers must ensure they deduct, declare, and submit taxes correctly.
  • 📌 Expert Tip: Conduct an internal payroll tax audit every quarter to verify compliance and avoid legal issues.

Conclusion

Managing payroll tax books correctly is crucial for both employees and employers in Latvia. With the shift to a digital system, understanding how to register, update, and apply for tax benefits has never been more important. Employers must stay updated on tax regulations, assist employees with registration, and ensure payroll systems comply with the latest changes to avoid penalties. By following expert advice and leveraging digital tools, businesses can simplify payroll management and enhance financial compliance. Stay informed with the latest updates from the State Revenue Service (SRS) to ensure smooth payroll operations in 2025 and beyond.

bieži uzdotie jautājumi

A payroll tax book is an electronic record that keeps track of your tax benefits and deductions. It helps employers apply the correct tax rate to your salary.

You can apply online through the State Revenue Service (SRS) Electronic Declaration System (EDS) by logging in and submitting a request. It is free and takes one business day to process.

If you find a mistake, you should update it in EDS or contact the State Revenue Service (SRS) for assistance to avoid incorrect tax deductions.