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Hiring in Latvia
When negotiating terms of an employment contract and offer letter with an employee in Latvia, it may be useful to keep the following in mind.
Employment contracts in Latvia
In Latvia, there are 2 main types of employment contracts that can be used:
- 開放式聘僱合約 – 拉脫維亞的標準聘僱合約類型，用於無限期聘僱。
- Fixed-term employment contract – this contract type is used in cases of seasonal work, employment where contract length must be specified, replacement of an absent employee, casual work not performed in the company, emergency work, and special industries, amongst other specific instances.
定期合約不得超過 2 年。 In limited cases maximum length can be 5 years.
Working hours in Latvia
In general, employees in Latvia work 40 hours per week with 5, 8-hour days. The day before a holiday is generally reduced by 1 hour.
拉脫維亞假期
拉脫維亞慶祝12國定假日：
- 新年
- 耶穌受難日
- 復活節
- 復活節星期一
- 勞動節
- 恢復獨立性
- 夏季中期
- 拉脫維亞共和國公告日
- 聖誕夜
- 聖誕節
- 節禮日
- 除夕
Vacation days in Latvia
Employees are entitled to at least 4 weeks (20 days) of paid annual leave.
Latvia sick leave
員工一般有資格申請10雇主有薪病假。 The 2nd and 3rd days should be paid at no less than 75% of regular wages, and the 4th through 10h days at no less than 80%. 州社會保險局會支付病假，從11th白天到26每週，以固定薪資的 80% 支付。
Maternity and paternity leave in Latvia
Expecting employees are generally entitled to 112 days of maternity leave: 56 before the birth and 56 after, although the employee has the option to use all 112 days at any time. Social insurance covers the employee’s wages during leave if they are insured.
Fathers are generally entitled to 10 days of paternity leave that can be taken within 2 months of the child’s birth. 一般而言，員工享有最多 18 個月親職休假，直到子女滿 歲8。 The leave can be taken in full or in parts and is separate from maternity and paternity leave.
Health insurance in Latvia
Latvia has universal healthcare funded by the government, with pay-for-fee service subject to an annual cap.
Latvia supplementary benefits
常見的員工福利包括補充健康保險和公司車。
Termination/severance in Latvia
In Latvia, employment contracts are usually made for an indefinite period of time since fixed-term agreements are strictly monitored by Latvian labor legislation. Usually, fixed-term contracts can be for a maximum of 2 years ( and in rare cases 5 year) after which it turns into a permanent contract.
允許長達 3 個月的試用期。
員工一般可因勞動法所述原因而被解僱，但須發出書面通知。 The notice period depends on the reason for dismissal and generally ranges from 10 days to 1 month.
員工一般符合以下資遣費資格：
- Up to 5 years of service: 1 month’s wages
- 5-10 years of service: 2 month’s wages
- 10-20 years of service: 3 month’s wages
- 20+ years of service: 4 month’s wages
In general, employees can terminate employment with 1 month’s written notice.
Paying taxes in Latvia
僱主通常需要為所得稅預扣 20% 至 31% 的工資。 僱主需要 23.59% 的社會安全供款，員工需要 10.5% 的社會安全供款。
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