Social security · 2026
Latvian state social security contribution (VSAOI) rates for 2026, based on VID data: the employer share, the employee share and one worked example.
Employer social tax in Latvia, 2026
What is often called the employer social tax is the employer’s share of VSAOI. In 2026 it is 23.59% of the employee’s gross salary. The employee’s share is 10.50% and is withheld from the gross salary. Together that is 34.09%.
Social security contribution rates 2026
| Person | Employee | Employer | Total |
|---|---|---|---|
| Employee (general rate) | 10.50% | 23.59% | 34.09% |
| Employee who has reached the state old age pension age | 9.25% | 20.77% | 30.02% |
| Recipient of a service pension, person with a disability, or recipient of a state special pension | 9.76% | 21.94% | 31.70% |
Other rates (self-employed, board members, foreign employers) are in the VID table.
Worked example: gross salary EUR 2,000
| Line | Amount |
|---|---|
| Gross salary | EUR 2,000.00 |
| Employee VSAOI 10.50%, withheld from salary | EUR 210.00 |
| Employer VSAOI 23.59%, paid on top of salary | EUR 471.80 |
| Total VSAOI 34.09% | EUR 681.80 |
| Salary plus employer VSAOI | EUR 2,471.80 |
The calculator works out net pay, personal income tax and the full cost. It also adds the state business risk fee.
Calculate the cost of hiringSource: VID, state social security contribution rates (in Latvian) (updated 02.09.2026). This is not tax or accounting advice: discuss it with your accountant before you decide.
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