Are you certain that your company’s accountant is aware that you are entitled by law to receive Supplementary Leave for a child?

In order to obtain information about the employee’s dependents, the accountant uses information from the SRS system. However, is that enough information to claim that a given accountant will has listed everything that an employee would be entitled to?

Only the respective parent or guardian to whom the child is written as a dependent within the payroll tax book will be entitled to receive relief for the given dependents. But how about additional leave for a child?

Due to the fact that the Payroll Tax Book can be submitted only at one of the parent’s workplaces and the child can be entered within the payroll tax book only by one of the parents, the given accountant of the company may not be aware of the fact that you are entitled to receive Supplementary Leave for the child.

Section 151 of the Labor Law does not specify that only the respective parent or guardian to whom the child is written as a dependent within the payroll tax book is entitled to Supplementary Leave for a child. Additional leave is due to both parents, even if both work at the same workplace.

In order to receive additional leave, an employee must present a document to the given employer confirming the circumstances referred to in Section 151 of the Labor Law and submit an application.

Consequently, the employee must be granted additional leave if the employee, in accordance with the above, has the status of a parent and that this fact is confirmed by the relevant documents – for example, the decision of the Orphan’s Court on who is the actual care taker for the given child.

The supplementary leave for a child shall be granted and used until the following year’s annual leave:

  • three working days – for employees caring for three or more children under the age of 16 or a child with a disability in the age of up to 18 years of age (Section 151, Paragraph one, Clause 1 of the Labor Law);
  • not less than one working day – for employees caring for less than three children under the age of 14 (Section 151, Paragraph one, Clause 3 of the Labor Law);

Recent Posts

October 25, 2024

Employment or Contractor Agreement? Understanding Different Work Arrangements

When entering into work arrangement, it is essential to understand the nature of the work relation. These relations can vary significantly depending on the type…

Continue reading
August 27, 2024

BUSINESS IN LATVIA

Latvia has a rather small population of 2 million, which is mostly situated in the capital Riga. One of the key advantages of Latvia lies…

Continue reading
August 14, 2024

Is it mandatory to have an accounting policy?

One of the frequently asked questions by businesses is whether it is mandatory to have an accounting policy in place. Before diving into the details,…

Continue reading