{"id":3508,"date":"2021-12-02T00:00:00","date_gmt":"2021-12-02T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/employment-collective-agreement\/"},"modified":"2021-12-02T00:00:00","modified_gmt":"2021-12-02T00:00:00","slug":"employment-collective-agreement","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/news\/employment-collective-agreement\/","title":{"rendered":"Employment collective agreement and additional employee benefits without tax liabilities \u00a0"},"content":{"rendered":"<div>\n<p>On 15 November 2021, the Parliament [Saeima] passed amendments to the Law \u201cOn Resident Income Tax\u201d. Along with these amendments becoming effective on 1 January 2022, conclusion of the employment collective agreement allows to exclude from the PIT taxable income not only employee\u2019s catering expenses in the amount of EUR 480 annually (on average EUR 40 per month), but also employee\u2019s medical treatment expenses within the same limit.<\/p>\n<p>The payment for the use of medical services needs to be supported by document that shall be submitted and stored with the employer.<\/p>\n<p>Employment collective agreement allows the company to recognise event expenses referred to in the collective agreement (for example, costs of tea, coffee, fruits and other beverages and snacks) as operating expenses that are not personified.<\/p>\n<p>It should be noted that tax liabilities do not arise in relation to the above expenses provided that these expenses do not exceed 5% of the total gross salary of the employees calculated in the previous reporting year for which social insurance contributions have been paid. \u201c<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>On 15 November 2021, the Parliament [Saeima] passed amendments to the Law \u201cOn Resident Income Tax\u201d. Along with these amendments becoming effective on 1 January 2022, conclusion of the employment collective agreement allows to exclude from the PIT taxable income not only employee\u2019s catering expenses in the amount of EUR 480 annually (on average EUR [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[117],"class_list":["post-3508","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Employment collective agreement and additional employee benefits without tax liabilities \u00a0 &#8211; Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/news\/employment-collective-agreement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employment collective agreement and additional employee benefits without tax liabilities \u00a0 &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"On 15 November 2021, the Parliament [Saeima] passed amendments to the Law \u201cOn Resident Income Tax\u201d. 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