Process description
Service requests
The employer registers employees in the Rural Support Service seasonal farm income tax information system Electronic application system (EPS) every day, indicating calculated salary (registration with SRS not required).
A person may be employed seasonally for a maximum of 90 calendar days with an income not exceeding EUR 3000.
Employer - monthly, five business days after the end of the taxation month, submits through EDS (https://eds.vid.gov.lv/login/ - Documents - Form - State social security mandatory contribution documents - Annual farm workers' income tax report) and pays the calculated tax by the 23rd of the month following the month of employment.Receipt of services
Service is received as per application.