Price
Free
Execution deadline in working days
10
Learn more
Recipient
Individual person
Receiving restrictions
-

The sickness allowance shall be paid to the worker or self-employed for the period during which the person cannot work: • if the insured person has become ill, the sickness allowance shall be paid from the date of 11 disease (from 1 April 2022 the sickness allowance shall be paid from the day of sickness 10), except where the cause of the illness is occupational, the benefit shall be paid from the first day of the illness; • if a child is ill, the sickness allowance shall be paid from the first day of the illness. Persons who are in employment relationships and receive sickness benefits from which personal income tax is to be withheld may require the SSIA to deduct 23 per cent instead of 20 per cent. The change in the IIT rate may be made during the tax year. It is appropriate to make a change in the IIT rate if it is expected that the amount of the missing tax should be paid when submitting the annual income statement. If a person submits a written application, the income tax may be withheld at 23 per cent during the tax year of the SSIA. This means that, taking into account a person's application for a change in the rate of personal income tax for persons receiving services of the SSIA, the SAA will apply a withholding tax rate of 23 per cent of the sickness benefit even if the amount of the sickness benefit does not exceed EUR 1667. To request the service, you must fill in for a particular form submission addressed to the SSIA.

Process description

  1. Service requests
    The allowance must be claimed within 6 months from the first day of temporary incapacity.

    In order to claim the benefit, a specific form of application addressed to the SAA must be completed.
    May submit a submission:
    • on the www.latvija.lv portal;
    • on-site (if requested for service, a personal identification document (passport or ID card) must be produced);
    • electronically (the application must be signed with a secure electronic signature containing the time stamp);
    • by post;
    • through the competent foreign authority.
    An application may be submitted in person to any VSAA customer service centre or to the unified customer service centres of the State and local governments.
    Remote, personalized consultation with a VSAA specialist is available in the unified customer service centers of the state and municipalities of Olaine, Ilūkste, Višķu, Viļaka, Viesite, Rubene, Pededze, Drustu, Gaujiena, Variņa, Ērgeme, Stopiņu, Alūksne, Rundāle and Vecumnieku.

    The submission shall indicate the preferred method of receiving the decision.

    The e-supply to the www.latvija.lv portal may only be submitted if the sick-leave page B is registered in the electronically integrated electronic information system of the health sector.

    If the allowance is requested due to an occupational disease shall be subject to presentation of an opinion on the occupational disease diagnosed.

  2. Receipt of services

    If the official electronic address account (hereinafter the e-address) is activated, the decision will be sent by the SSIA to the e-address regardless of how the application is submitted.

    If the e-address is not enabled and:

    • completed for e-submission on portal Latvija.gov.lv, the decision will be available for viewing on portal Latvija.gov.lv in the “SSIA information and services” e-service under the “logged-in services” section;

    • the application has been submitted to the SSIA in person, electronically (signed with a secure electronic signature) or sent by post - the decision may be received according to the type of receipt of the decision indicated in the application: on the portal, Latvija.gov.lv, face-to-face, or by post

    At the choice of the recipient, the SSIA shall transfer the service to the account of the Latvian credit institution or postal payment system.