1 Liene Kiršfelde State Social Insurance Agency trESS seminar RIGA, 19 April 2012 Actual problems of legislation applicable in Latvia.

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Presentation transcript:

1 Liene Kiršfelde State Social Insurance Agency trESS seminar RIGA, 19 April 2012 Actual problems of legislation applicable in Latvia

2 Statistics Applications refused: In % In % A1E101Total State Social Insurance Agency informs electronically State Revenue Bureau on all issued/received A1/E101

3 Main problems (I) Slow information exchange with some MS; Employers sometimes do not understand difference between work in two or more MS and posting; Employers often apply person for much longer posting period, “just in case”;

4 Not all employers inform on changes in posting situation, when A1/E101 should be terminated; Employers sometimes ignore their obligations regarding posted workers’ working conditions and salary (Labor Code and Directive 96/71/EC); Main problems (II)

5 Main problems (III) In cases of posted self-employed persons it is hard to verify persons economic activity; Sometimes self-employed persons do not understand that when posted they still have to pay social insurance contributions in Latvia and inform State Revenue Bureau.

6 Questions (I) Is there any possibility to apply Article 16 of Regulation No 883/2004 in case the enterprise does not meet special rules of paragraph 1 Article 12 of Regulation No 883/2004 (for example, enterprise registered in Latvia at the moment does not carry out any activity in Latvia)? How to take a decision on issue of the certificate A1 without permission of other MS competent institution in case there is no answer on common agreement request for a very long time?

7 Questions (II) Is the principle of paragraph 3.c) of AC Decision No.A2 applicable to all posting cases when the certificate A1 has been issued or to those cases, when a person has been posted to maximum period of 24 months only? When examining documents of application to A1 it is clear that enterprise does not carry out any activity in Latvia anymore, issue of A1 is refused. Should previously issued certificates A1 be terminated or cancelled?

8 Paldies! Ačiū! Thank you!