Translated using machine translation service Hugo.lv
Seasonal farm labourers
The selected organisation: LAUKU ATBALSTA DIENESTS
Short description:
on 2014 June 1 introduced income tax treatment of seasonal farm worker, which significantly reduced tax burden for those people directly employed as seasonal work, berry bushes and tree planting or growing of vegetables and melons, roots and tubers, upkeep of sowing and planting, harvesting, fruit, berries and vegetables for sorting.

Rural Support Service recalls that, like last year, including this year from 1 April to 30 November, the electronic application system (EPS) is available in the e-service "seasonal agricultural workers." Service make it much easier for employers of seasonal workers in the records, salary and tax calculation and reporting required by the State Revenue Service (SRS).

Seasonal farm workers; income tax is 15 per cent from a farm worker's wage, but not less than 0,70 euros for each hour of day. A person who pays income tax treatment of seasonal farm worker becomes socially insured pension, if at all employers exceeds income earning 70 euros.

The maximum deadline which will be able to apply seasonal farm worker laikstrādniekam ienājuma tax regime, may not exceed 65 days worked and received the maximum amount of income cannot exceed 3000 euro.
Beneficiaries:
Individual
This tax regime will apply only to those directly employed as farm workers, seasonal jobs from the current year until 30 April 1.
Duration:
Turn open 01.04.2017.-30.11.2017.
Process description
Documents and forms
Other information
1. solis / Service requests
Seasonal farm workers; employers use the registration of the Rural Support Service (Lada) Electronic login system, it has been registered in the day of earning income from contracts and seasonal agricultural workers form the calculated remuneration for work.

EPS has an opportunity for farmers (employers) to acquire all of the month in aggregate form to enter data and calculated tax amount to be submitted to the State Revenue Service (SRS) in a standardised form once a month.

For more information on how to become Lada EPS for the home page of users are atradama www.lad.gov.lv
Payments: View payments
An e-service in authorities home page Lada e-service
2. solis / Receipt of services
The employer once a month 5 working days after the last day of the month of obtaining the income shall be approved by the employer and submit a report on pāskata month agricultural seasonal workers employed persons.
Payments: View payments
An e-service in authorities home page Lada e-service

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