Payroll and Benefits Guide Latvia

Annual Leave (vacation)

Employees are entitled to annual leave if they have been employed for at least six consecutive months. Such leave may not be fewer than 20 days (four calendar weeks), not including public holidays. Employees under 18 years of age are entitled to annual paid leave of one month.

With the agreement of the employee and the employer, annual paid leave in the current year may be granted in parts, but one part of the leave in the current year shall not be fewer than two uninterrupted calendar weeks. With written agreement, up to 2 weeks of unused leave can carry over into the next calendar year only.

PTO carryover

Public Holidays

Public holidays that fall on the weekend are usually lost, with the exception of Army Day which moves to a Friday or Monday when falling on a Sunday.

The length of the working day immediately before a public holiday is reduced by 1 hour.

Sick Days

The first day of sickness is unpaid.

The employer pays day two & three at 75% salary and day four to 10 at 80% salary.

From day 11 onwards sick pay is compensated by the state.

Maternity Leave

The first part is paid for 56 or 70 calendar days of maternity leave. Benefits for 70 calendar days are paid if employees have been medically registered as pregnant up to the 12th week of pregnancy. The second part of the benefits is paid for 56 or 70 calendar days after the birth of the child.

Benefits for 70 calendar days are paid if the employee has experienced health problems during pregnancy, birthing, in the post-natal period, or two or more babies have been born.
The longest period for which maternity benefits can be received is 140 calendar days.

Parental Leave

Paternity benefits (paternitātes pabalsts) are granted to the child’s father and also granted to one of the two adopters of a child under 3 years.
For children born on or after 1 January 2023, the total duration of the parental benefit will be set in months counted from the date of birth.

The total period of parental benefit will be made up of the basic and non-transferable parts of the parental benefit. The non-transferable part will be two months for each parent.
Parents will be alble to choose between:

Receiving the total benefit for the time period of 13 months from the day of the child’s birth:

• The basic 9-month portion must be used by one parent until the child is one year old. This 9-month period also includes the period of maternity allowance.
• The two-month non-transferable part can be used by the mother until the child reaches the age of eight.
• The father can use the two-month non-transferable part until the child reaches the age of eight.
• If you choose a period of 13 months, the amount of parental allowance is 60 % of the claimant’s average contributory salary.

(If you are not on parental leave and continue to work, you can get 50% of the basic amount of the parental benefit. The non-transferable part of the allowance can only be received if you are on parental leave or do not earn an income as a self-employed person).

Or

To receive the total benefit for the time period of 19 months from the day of the child’s birth:

• The basic 15-month allowance must be used by one parent until the child reaches the age of one-and-a-half years. This 15-month period also includes the period of maternity allowance.
• The mother can use the two-month non-transferable part until the child reaches the age of eight.
• The father can use the two-month non-transferable part until the child reaches the age of eight.
• If you choose a period of 19 months, the amount of parental allowance is 43.75 % of the claimant’s average contributory salary.

(If you are not on parental leave and continue to work, you can get 50 % of the basic parental allowance. The non-transferable part of the allowance can only be received while on parental leave or without income as a self-employed person).

Maternity and parental benefits for the same child cannot be received at the same time. If the mother of the child has been awarded maternity allowance, the parent will be able to receive the basic part of the parental allowance from the day after the end date of the maternity allowance. The amount of maternity benefit is 80% of the claimant’s average contribution salary.