Employment in several countries and taxation aspects by Leinonen Latvija
Leinonen Latvia invites to seminar “Employment in several countries and taxation aspects”.
More often the accountants tackle situations where the company employees are temporary posted to another country to carry out employment duties. How to determine in which country to pay personal income tax and compulsory state social insurance contributions (SSIC)? How to proceed when group companies post non-resident employee to work in Latvia? Let’s discuss the above mentioned and related issues during seminar workshop. Seminar topics
I. Employment in several countries and State Social Insurance Contributions (SSIC)
1.1. Conditions for staff posting in accordance with the EU law and transnational agreements on social security.
1.2. Which country to pay SSIC if employment is carried out in two or more Member States.
1.3. What is A1 certificate and how to apply for it at the State Social Security Agency.
1.4. SSIC actual law amendments.
II. Income from employment and personal income tax application
2.1. A mission, business trip and temporary staff posting in another country, difference between staff posting and mission.
2.2. Personal income tax application to the income from employment including expenses from mission and business trip:
- If employer of Latvia employs a resident of Latvia in Latvia
- If employer of Latvia employs a resident of other country in the territory of employee’s residence (employment contract with non-resident)
- If resident of an another country employs a resident of Latvia.
2.3. The staff hired for cross-border transactions:
- Hired staff features
- Obligations of lessee.
2.4. The effect of transnational agreements to personal income tax application.
Seminar language, date, time and venue: Latvian, 22 September 2016,13.15 - 16.30 (registration of participants at 13.00), “MONIKA Centrum Hotels”, Elizabetes str. 21., Riga
Seminar lecturers:
Iveta Suraka and Anita Jakseboga, Senior experts, Social Insurance benefit management department, State Social Insurance Agency
Dzintars Kobitjevs, Chief tax administration officer, State Revenue Service
Registration: Please register in our web site http://www.leinonen.lv/events/events-2016 or via e-mail zane.krivmane@leinonen.lv or phone 67 358 622. Please submit questions of interest until 16 September 2016. The number of seats are limited.
