When do I have to submit social insurance returns and pay my contributions, if I am a foreigner employed in Latvia by a foreign company?

Foreign nationals employed by foreign companies to do work in Latvia are subject to quarterly social insurance contributions on their gross employment income from the 184^th day of their residence in Latvia. The maximum taxable income is capped. There is a possibility for certain expatriates to be exempt from social insurance for longer than 184 days in certain circumstances.

They are required to make quarterly social insurance contributions and submit quarterly statements by the 15^th day of the month following each quarter (i.e., 15 April, 15 July, 15 October and 15 January).