{"id":5937,"date":"2026-07-08T13:58:46","date_gmt":"2026-07-08T13:58:46","guid":{"rendered":"https:\/\/leinonen.eu\/lva\/?p=5937"},"modified":"2026-07-09T07:24:42","modified_gmt":"2026-07-09T07:24:42","slug":"employee-benefits-latvia-2026","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/news\/employee-benefits-latvia-2026\/","title":{"rendered":"Employee Benefits: What Can Be Offered to Employees Beyond Salary in 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">By 2026, a competitive salary alone is no longer sufficient to attract and retain good qualified employees. A well-structured employee benefits system has become an essential tool, not only for enhancing an employer&#8217;s appeal on the job market, but also for effectively leveraging the advantages of Latvia&#8217;s tax system. An increasing number of companies view additional benefits as a means of long-term staff motivation, boosting loyalty, and fostering a modern work environment. In recent year, Latvian legislation has been significantly improved in this area: the list of expenses exempt from payroll tax has been expanded, and the overall tax exemption limit has been raised to \u20ac750 per year per employee, now covering healthcare, relocation, and transportation costs. In this article, we will examine the main employee benefits that employers can effectively utilize in 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Health, life, and accident insurance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is arguably the most valued benefit among employees today. Employer contributions to health insurance and other insurance programs remain exempt from personal income tax and social security contributions, subject to two obligatory simultaneous limits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No more than 10% of the employee&#8217;s annual gross salary;<\/li>\n\n\n\n<li>No more than \u20ac750 per year.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Additional eligibility conditions apply, including a minimum staffing threshold of six employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bonuses, gift cards<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bonuses and incentive tools such as gift cards and certificates can be effective for motivating employees and increasing engagement. However, most monetary bonuses are considered earned income and are subject to standard taxation. Certain non-monetary forms of recognition &#8211; such as letters of appreciation, certificates, and commemorative awards are generally tax-exempt, as they do not constitute direct monetary income. Additionally, under the PIT tax law, an employer may give an employee a cash or in-kind gift of up to <strong>\u20ac100 per year<\/strong> without tax liability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Training, courses, professional development<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In Latvia, employers may cover the costs of both professional courses and training, as well as higher education for their employees. If the education is related to the employee\u2019s job and is necessary for the employer to develop the employee\u2019s professional skills, such expenses are generally not considered part of the employee\u2019s income and are not subject to payroll taxes. This applies to professional courses, certifications, and continuing education, as well as to studies at accredited universities in Latvia, European Union countries, or the European Economic Area. However, the education must be directly related to the employer\u2019s needs and the acquisition of skills necessary to perform job duties. If, however, the employer pays for education that is not related to the employee\u2019s work or the company\u2019s needs, such expenses are considered an employee benefit and are taxed as income from employment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Electric vehicle charging reimbursement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As electric vehicles become increasingly common in company fleets, new reimbursement opportunities have emerged. Employers may reimburse employees for the cost of charging a company-owned electric vehicle at the employee&#8217;s residence, calculated based on actual kilometers driven each month and the vehicle&#8217;s maximum electricity consumption rate (not exceeding that rate by more than 20%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This applies regardless of whether the vehicle is used solely for business purposes, provided that the electricity supply contract at the employee&#8217;s residence is concluded between the employee and the electricity supplier directly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Transportation to and from work via company vehicle<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employee mobility expenses: valuable benefit for the employer and a cost-effective advantage for the employee. The company may provide an employee with a passenger car that may be used for both business and personal purposes. If the employer pays the company vehicle tax on it, then the benefits derived from the use of the car in a given month will not be subject to payroll taxes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Partial or full meal reimbursement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employers may partially or fully reimburse employee meal expenses. To take advantage of this benefit, certain criteria must be met, including employing the required minimum number of workers and having a collective bargaining agreement in place.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Childcare and family support.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employers may provide a childbirth allowance of up to \u20ac500 per child born in a single birth, tax-free, if paid within six months of the child&#8217;s date of birth. The same \u20ac500 limit applies to funeral allowances. This represents an increase from the previous \u20ac250 threshold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The benefits outlined above represent some of the most impactful tools available to employers in Latvia today. While this is not a full list, these are the options that offer the clearest combination of employee value and tax efficiency. A thoughtfully designed benefits package helps retain key employees, attract strong candidates, and ensure a measurable return on your investment in your workforce.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How Leinonen can help<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Structuring employee benefits correctly requires careful attention to the conditions and limits set out in Latvian legislation. <a href=\"https:\/\/leinonen.eu\/lva\/contacts\/\" target=\"_blank\" rel=\"noreferrer noopener\">Leinonen Latvia payroll and tax specialists<\/a> can help you design a benefits scheme that makes full use of the available tax exemptions, so your arrangement is both attractive to staff and compliant from the start.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By 2026, a competitive salary alone is no longer sufficient to attract and retain good qualified employees. A well-structured employee benefits system has become an essential tool, not only for enhancing an employer&#8217;s appeal on the job market, but also for effectively leveraging the advantages of Latvia&#8217;s tax system. An increasing number of companies view [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":5938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[133,137],"class_list":["post-5937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employee Benefits: What Can Be Offered to Employees Beyond Salary in 2026 &#8211; Leinonen Latvia<\/title>\n<meta name=\"description\" content=\"Discover which employee benefits are tax-exempt in Latvia in 2026, from health insurance to training costs, and how to structure them correctly.\" \/>\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\/employee-benefits-latvia-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employee Benefits: What Can Be Offered to Employees Beyond Salary in 2026 &#8211; 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