For recipients of paternity benefit who have several employers at the same time, but who have been granted paternity leave for different periods, from 1 July 2024 the procedure for granting the benefit and calculating the average wage subject to insurance contributions changes:
- paternity benefit will be granted for the first 10 working days of leave;
- the average wage subject to insurance contributions will be calculated on the basis of income from all employers during the 12-month period ending two months before the month in which the leave commences, i.e. including earnings from the employer(s) with whom the person is not on leave and continues to earn income.
Important! If paternity benefit for 10 working days has already been granted, no benefit will be granted for the 10 working days of leave granted by other employers.
Example: For a claimant with two employers (A and B), from July 2024, only employer A will grant the first 10 working days of leave. The 12-month period for which the SSIA will calculate the average wage subject to insurance contributions for the paternity benefit is from May 2023 to April 2024. It will be calculated on all income recorded with both employers during the 12-month period. Employer B will grant 10 working days of leave in September 2024. The SSIA will not grant paternity benefit for leave subsequently granted by employer B, as it has already been granted and paid for the full 10-working-day period provided for by law, and its amount is based on all income earned in paid employment.
The previously established calculation procedure remains in force until 30 June 2024. Upon granting the first benefit, it is calculated on the income earned with the employer who granted the leave. The benefit initially calculated is then recalculated if another employer also grants leave at a later date.
! Please note that paternity benefit must be claimed within 6 months of the first day of leave granted in connection with the birth of the child by submitting an application for paternity benefit to the State Social Insurance Agency.
The most convenient way to do this is by filling in an e-application on the Latvija.gov.lv portal.
For more information on paternity benefit, see here.
Changes in the procedure for granting and calculating paternity benefit are determined by the amendments of 27 February 2024 to the Cabinet Regulation No. 753 of 16 November 2021 “Regulations on State Social Insurance Benefits”, which enter into force on 1 July 2024.