Social contributions
What a company owes when the law sets the base instead of the payslip: a board member paid nothing, or an employee under the quarterly minimum.
Social contributions calculator
Rates and multipliers from the ledger of the founder compensation guide.
Contributions are due, even though no salary was paid
- Deemed contribution base
- EUR 780.00
- Employer share, 23.59%
- EUR 184.00
- Employee share, 10.5%
- EUR 81.90
- Due for the month
- EUR 265.90
Paying yourself EUR 780.00 a month costs the same EUR 265.90 in contributions, because the base is already deemed to be that. Taking nothing buys nothing; paying the minimum wage turns the same money into pay, which the non-taxable minimum then absorbs most of the income tax on.
A board member in a group company whose determined remuneration is at least 5 minimum wages is outside this rule on a different ground, which this does not model.
Every rate above is read from the ledger in How to Pay Yourself From a Latvian Company, last checked 18 September 2026. That guide carries what a calculator cannot: who each rule does not apply to, what changes above a threshold, when a declaration is required, and what the figure is not.