Accounting, Payroll, Tax & Legal since 1989

Leinonen seminar “Employment in several countries and taxation aspects” held on 22 September 

In the scope of active cooperation among Latvian, international and group companies, employees are posted to work in another country or vice versa. Issues related to personal income taxation and state social insurance mandatory contributions due to employment in another Member State (MS) become increasingly significant in business accounting. 

In cooperation with national experts of the State Social Insurance Agency and State Revenue Service in Latvia, 22 September 2016 Leinonen organized seminar offering an insight to tax aspects related to posting of employees to work in another company in two or more MS, the staff lease contract provisions etc. The experts enlightened on basic principles regarding taxation, defining MS for social insurance mandatory contribution, employer obligations, expenses incurred during missions and employee posting.  

A1 certificate, news on state social insurance compulsory contributions in year 2017, personnel lease issues, daily allowances concerning business trips and personal income tax contributions depending on operational activity of company were regarded as useful information for seminar participants.


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