What do you enter?
Where 2,472.16 EUR goes
- Net to employee59.6 %1,473.80
- Personal income tax12.8 %316.20
- Employee social tax8.5 %210.00
- Employer social tax19.1 %471.80
Plus the business risk state fee of 0.36 EUR.
Short answer
From a gross salary of 2,000 EUR in 2026 an employee takes home 1,473.80 EUR net and costs the employer 2,472.16 EUR a month. Assumes the tax book is submitted and no dependants.
On this page
How net pay is worked out in 2026
- 1.Take the employee social tax of 10.5% off the gross salary.
2,000.00 - 210.00 = 1,790.00 - 2.Take off the non-taxable minimum of 550 EUR and any dependant relief.
1,790.00 - 550.00 = 1,240.00 - 3.Charge personal income tax of 25.5% on the taxable amount.
1,240.00 × 25.5% = 316.20 - 4.Net pay is what is left after social tax and income tax.
1,790.00 - 316.20 = 1,473.80
What an employee costs the employer
On top of the gross salary the employer pays its own social tax of 23.59% and the business risk state fee of 0.36 EUR a month. At 2,000 EUR gross that is 2,472.16 EUR a month, or 29,665.92 EUR a year. To add recruitment, vacancy and ramp-up costs for the first year, use the cost of hiring calculator.
What changes in 2027
| 2026 | 2027 | |
|---|---|---|
| Non-taxable minimum | 550 EUR | 570 EUR a month |
| Minimum wage | 780 EUR | 820 EUR a month* |
| Minimum social tax per quarter | 2,340 EUR | 2,460 EUR* |
* The minimum wage amendment went out for consultation on 27 Oct 2026 and still needs government approval. Minimum social tax is three minimum wages a quarter. We update this page the day the decision is made.
2026 rates
| Minimum wage | 780 EUR a month |
|---|---|
| Non-taxable minimum | 550 EUR a month |
| Dependant relief | 250 EUR a month each |
| Payroll income tax | 25.5% of monthly pay, whatever the salary |
| Employee social tax | 10.5% |
| Employer social tax | 23.59% |
| Business risk state fee | 0.36 EUR a month |
| Income tax per year | 33% on annual income above 105,300 EUR, paid through the annual return; plus 3% above 200,000 EUR |
| Social tax ceiling | 105,300 EUR a year |
| Minimum social tax | 2,340 EUR a quarter |
Sources: State Revenue Service (VID), State Social Insurance Agency. Checked 31 Oct 2026.
Questions people ask
What is the take-home pay on the minimum wage in 2026?
From 780 EUR gross an employee takes home 660.33 EUR net, with the tax book submitted and no dependants. The employer pays 964.36 EUR a month.
How is pay worked out with two jobs?
The non-taxable minimum and reliefs apply only at the job where the tax book is submitted. At the second job income tax of 25.5% is charged on the whole amount after social tax.
What changes without a tax book?
No non-taxable minimum is applied. From 2,000 EUR gross the net pay is then 1,333.55 EUR, not 1,473.80 EUR.
How much does each dependant save?
Each dependant lowers taxable income by 250 EUR a month, which is up to 63.75 EUR less income tax a month.
How do I get gross pay from net pay?
Choose “Net (take-home) pay” and enter the net amount. The calculator returns the gross salary and the employer cost.
Terms
- Gross salary
- pay before tax, the amount in the employment contract.
- Net salary
- what the employee takes home after social tax and income tax.
- VSAOI
- state social insurance contributions; part paid by the employee, part by the employer.
- IIN
- personal income tax.
- Non-taxable minimum
- the part of income free of income tax when the tax book is submitted.
- VSAA
- State Social Insurance Agency.
Related tools
Laws and sources
- Law on Personal Income Tax (likumi.lv)
- Law on State Social Insurance (likumi.lv)
- Cabinet Regulation No. 656 on the minimum wage (likumi.lv)
- Cabinet Regulation No. 676 on the non-taxable minimum and reliefs (likumi.lv)
- VID guidance on personal income tax and social tax (vid.gov.lv)
The calculation is for information and follows VID guidance. Last changed: 31 Oct 2026.
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