Employer of Record Services in Latvia

Employer of Record in Latvia — Hire Employees Without Opening a Company

Hire and employ people in Latvia without establishing your own Latvian legal entity. WORK IN acts as your local Employer of Record and manages employment contracts, payroll, taxes, social security and HR administration.

  • Local Latvian legal employer
  • Payroll, taxes and HR administration
  • From one employee to an entire team

Need to hire in Latvia? Send us the position, gross salary and preferred start date. We’ll respond within 24 hours.

Employer of Record Latvia · EOR Latvia · Hire Employees in Latvia · Latvian Payroll

Request an EOR Proposal Hire in Latvia Without a Local Entity

Send us the essentials. We will review the setup and contact you within 24 hours.

By submitting the form, you consent to the processing of personal data for the purpose of communication.

Local Latvian Company

WORK IN operates in Latvia through SIA AMB Solutions, with local support from Riga.

Direct Legal Employer

Latvian employment contracts and employer administration are handled locally by WORK IN.

Payroll & Taxes

Gross-to-net calculations, payroll taxes, social security and salary administration in Latvia.

Local HR Support

Onboarding, employment changes, employee administration and compliant offboarding through one local partner.

Hiring one employee or building a team in Latvia? WORK IN can combine EOR with Payroll Services in Latvia , Recruitment Services and Immigration Support .

Hire in Latvia Without a Local Entity

How to Hire Employees in Latvia Without a Local Entity

You do not need to create a Latvian subsidiary just to employ your first local team member. WORK IN provides the local employment structure, payroll and HR administration while your company manages the employee’s actual role and business objectives.

Hire Your First Employee in Latvia

You have found the right candidate in Latvia but do not have a local employing entity. WORK IN can provide the Latvian employment framework so the hire does not depend on establishing a subsidiary first.

Enter the Latvian Market

Start operating with one or several employees before deciding whether the Latvian market justifies a permanent subsidiary, local payroll function and internal HR infrastructure.

Hire Remote Employees

Employ professionals who live and work in Latvia while their manager, department or headquarters remain in another country.

Build a Local Team

Scale from one employee to a larger Latvian team while keeping local contracts, payroll, employee administration and employer processes with one provider.

Transfer Employment Administration

Where the employment setup permits, WORK IN can support companies moving Latvian employees from another employment structure to a locally administered model.

Reduce Local HR Complexity

Instead of building Latvian payroll, employment administration and local HR processes internally, use one Latvian partner for the employment lifecycle.

Already have your own Latvian company? You may only need Payroll Services in Latvia instead of Employer of Record.

Employer of Record Explained

What Is an Employer of Record in Latvia?

An Employer of Record (EOR) is a local company that legally employs an employee while another company manages the employee’s business role and day-to-day work.

With WORK IN, the Latvian employment relationship is established through SIA AMB Solutions. We manage the local employer-side framework, including employment documentation, payroll, taxes, social security and ongoing HR administration.

Your company continues to define the employee’s responsibilities, objectives, priorities and integration into your international team.

Local employment matters.

EOR is an international commercial term, but employment in Latvia must still follow the applicable Latvian employment, payroll and employer requirements.

Local Latvian Employment Infrastructure SIA AMB Solutions · Reg. No. 40103354574 · NVA Licence No. 14/2016

WORK IN operates locally in Latvia through SIA AMB Solutions. The company holds NVA Licence No. 14/2016 for employment services. “Employer of Record” is an international commercial term rather than a separate Latvian statutory licence category, so the appropriate employment structure depends on how the employee is assigned and managed.

EOR Employment Model

One Employee. Two Clear Roles.

Your Company Manages the Business Role
  • Responsibilities and objectives
  • Daily business priorities
  • Performance and team integration
WORK IN / SIA AMB Solutions Acts as the Latvian Legal Employer
  • Employment contract
  • Payroll and salary administration
  • Taxes and social security
  • HR administration
Employee in Latvia Works as Part of Your Team
  • Local employment contract
  • Latvian payroll
  • Local employee administration
Your company manages the work. WORK IN manages the Latvian employment framework.

Complete Employment Administration

Employer of Record Services in Latvia

WORK IN manages the local employer responsibilities behind your Latvian hire — from the employment contract and onboarding to monthly payroll, HR administration and compliant offboarding.

01

Latvian Employment Contracts

We prepare and administer local employment documentation based on the actual position, salary, working time, workplace and employment conditions.

  • Permanent employment contracts
  • Fixed-term contracts where legally permitted
  • Probation clauses where applicable
  • Contract amendments
  • Salary and position changes
  • Remote-work arrangements
02

Payroll Administration

WORK IN manages the monthly Latvian payroll cycle and converts the agreed compensation package into the correct local payroll calculation.

  • Gross-to-Net calculations
  • Monthly salary calculations
  • Bonuses and variable remuneration
  • Leave and sick-pay calculations
  • Final payroll on termination
  • Payslip preparation
Payroll Services in Latvia
03

Payroll Taxes & Social Security

As the local employer, WORK IN administers the employment-related payroll deductions, employer contributions and statutory reporting process.

  • Employee payroll deductions
  • Employer social contributions
  • Social security administration
  • Payroll tax calculations
  • Employer payroll reporting
  • Local payroll documentation
04

HR Administration

Employment creates an ongoing administrative relationship. WORK IN manages the local HR documentation throughout the employee lifecycle.

  • Employee personnel files
  • Leave administration
  • Sick-leave administration
  • Working-time information
  • Employment amendments
  • Employee status changes
HR Administration
05

Employment Compliance

Employment decisions are reviewed from the Latvian employer perspective before changes or offboarding actions are implemented.

  • Latvian labour law framework
  • Contract-type review
  • Working-time requirements
  • Leave and absence requirements
  • Employment change documentation
  • Termination process coordination
06

Onboarding & Offboarding

From collecting employment information before the start date to final payroll and closing documentation, WORK IN coordinates the local employment lifecycle.

  • Pre-employment document collection
  • Employee onboarding
  • Employer-side registrations
  • Payroll setup
  • Termination documentation
  • Final payroll and offboarding
Already have a Latvian entity? If your company is already the legal employer, you may only need payroll and HR administration rather than a full EOR service.
Explore Payroll Outsourcing

From Candidate to Latvian Payroll

How Employer of Record Works With WORK IN

You provide the employee and commercial employment terms. We review the local setup, prepare the employment process and manage the Latvian employer administration.

1

Send Employee Details

Tell us who you want to hire and the proposed employment terms.

  • Position
  • Gross salary
  • Start date
  • Working time
  • Nationality
2

We Review the Employment Setup

WORK IN reviews the proposed employment structure from the Latvian employer, payroll and HR perspective.

  • Contract type
  • Payroll structure
  • Workplace
  • Remote work
  • Right to work
3

Contract & Onboarding

We prepare the Latvian employment documentation and complete the employer-side onboarding process before the employee starts.

  • Employment documents
  • Employee data
  • Employer registration
  • Payroll setup
4

Employee Starts Work

The employee joins your organisation and works according to the agreed role, priorities and business objectives.

  • Your team manages the role
  • WORK IN remains legal employer
  • Local HR support continues
5

Monthly Payroll & HR Administration

Each month WORK IN processes the local employer administration behind the employee relationship.

  • Payroll calculations
  • Taxes and social security
  • Salary administration
  • Leave and HR changes
Already have a candidate?

Send us the position, salary and preferred start date.

We will review the Latvian employment setup and explain the required onboarding steps.

Don’t have a candidate yet? WORK IN can also provide Recruitment Services in Latvia and Headhunting Services .

Latvia Employment Data

Latvia Employment & Payroll Facts — 2026

Key employment figures international HR and Finance teams should know before hiring employees in Latvia.

Minimum Monthly Salary
€780

Statutory minimum monthly salary for normal working time in Latvia from 1 January 2026.

Standard Social Contributions
34.09%

Standard mandatory state social insurance contribution rate for employees insured for all standard categories.

Employer 23.59% Employee 10.50%
Salary Tax
25.5%

Standard monthly personal income tax rate applied to taxable salary income within the Latvian payroll framework.

Non-Taxable Minimum
€550

General monthly non-taxable minimum in 2026, subject to the employee’s applicable tax circumstances.

Standard Working Time
8h / 40h

Standard working time generally means up to 8 hours per day and 40 hours per week.

Minimum Paid Annual Leave
4 weeks

Employees are generally entitled to at least four calendar weeks of annual paid leave, excluding public holidays.

Payroll calculations are employee-specific.

Gross-to-net salary and total employer cost can vary depending on tax status, applicable social insurance category, benefits, dependants, pension status and other individual circumstances.

See Payroll Details →
Employment Contract Rules

Salary is only one part of Latvian employment compliance.

Permanent employment Employment for an indefinite period is the standard model for ongoing roles.
Fixed-term employment Fixed-term contracts require a legally permitted basis and should not be used only because a client prefers a temporary term.
Employment termination Employer-initiated termination must follow a lawful basis and the applicable Latvian procedure.

Latvian Payroll Administration

Payroll Services Included in Employer of Record

Payroll is a core part of the EOR service. WORK IN converts the employee’s agreed compensation into a Latvian payroll calculation and manages the local employer-side payroll process.

€
Gross-to-Net Calculations

Estimate net salary and employer payroll cost before the employment offer is finalised.

✓
Monthly Payroll

Salary, approved bonuses, leave, sick leave and other payroll inputs are processed locally.

%
Taxes & Social Contributions

Payroll deductions and employer social insurance obligations are administered through the Latvian payroll process.

↗
Final Payroll & Adjustments

Salary changes, bonuses, approved adjustments, final salary and unused leave can be incorporated into payroll.

If your company already has its own Latvian legal entity, you can use WORK IN for Payroll Outsourcing without using Employer of Record.

Latvia Payroll Flow

From Gross Salary to Total Employer Cost

A payroll calculation separates employee salary deductions from the employer’s additional payroll costs.

Gross Salary Employee contractual salary
Starting Point
↓
Employee Payroll Deductions
Employee social contributions 10.50%*
Salary tax 25.5%*
↓
Net Salary Amount paid to employee
Employer Cost
Employer Payroll Cost
Gross salary +
Employer social contributions 23.59%*
Applicable benefits / costs +
Total Employer Cost Gross salary + employer costs

*Standard 2026 rates shown for illustration. Individual payroll treatment can differ depending on employee circumstances.

Local payroll administration Your international Finance team does not need to build a separate Latvian payroll process for EOR employees.

Employment Lifecycle Management

Latvian Employment Contracts & HR Administration

A compliant employment relationship requires more than a signed contract. WORK IN prepares the local employment documentation and manages the HR administration that continues throughout the employee lifecycle.

Employment Documentation

Latvian Employment Contracts

The employment contract must reflect the actual role, remuneration, working time, workplace and other agreed employment conditions.

✓

Permanent Employment

Employment for an indefinite period is the standard structure for ongoing positions where there is no legal basis for temporary employment.

⏱

Fixed-Term Employment

A fixed-term contract must have an appropriate legal basis. It should not be selected only because an international company prefers a temporary contractual term.

3

Probation Period

Where appropriate, a probation period can be included in the employment agreement. Its permitted duration depends on the contract structure and applicable Latvian rules.

⌂

Remote & Hybrid Work

Where the position allows remote work, the employment documentation should clearly reflect the applicable workplace and working arrangement.

↻

Contract Amendments

Salary, position, working time, workplace and other material changes are documented locally instead of relying only on an internal client approval.

⚖

Employment Termination

Employer-initiated termination is reviewed before implementation to determine the appropriate legal basis, documentation and payroll consequences.

Ongoing HR Administration

We Stay Involved After the Employee Starts

Employer of Record is not finished on the first working day. WORK IN continues to manage the employer-side administration behind the employee relationship.

Employee Personnel Files Employer-side contracts, amendments and employment documentation.
Annual Leave Administration Leave information and corresponding payroll inputs are managed locally.
Sick Leave & Absence Employee absence is incorporated into HR records and payroll calculations.
Working Time Information Working hours, approved overtime and other relevant payroll inputs can be incorporated into the monthly process.
Salary & Position Changes Changes are coordinated with the required employment and payroll documentation.
Business Trips & Employment Changes Employer-side documentation and payroll inputs can be coordinated when the employee travels or employment conditions change.
One local HR contact Your international HR team does not need to build a separate Latvian administration workflow for every employee change.
Need only HR administration? If your own Latvian company is already the employer, EOR may not be necessary.
HR Administration & Payroll

International & Remote Employment

Hire Remote & Foreign Employees in Latvia

Your employee does not need to be a Latvian citizen. WORK IN can support Latvian employment for local residents, EU/EEA/Swiss nationals and eligible third-country nationals, subject to the employee’s right to work in Latvia.

Remote Employees

Employ Professionals Who Work From Latvia

A Latvian-based employee can work remotely as part of your international team while remaining under a local employment and payroll structure.

✓
Latvian employment contract

The employee is employed locally rather than automatically treated as an independent contractor.

✓
Latvian payroll

Salary, payroll deductions and employer contributions are administered through the Latvian employment structure.

✓
International management

The employee can work within a team whose manager and headquarters are located outside Latvia.

✓
Local HR administration

WORK IN remains the local point of contact for employer-side documentation and payroll administration.

Right to Work in Latvia

Different Rules Apply Depending on Nationality

Immigration status should be reviewed before the employee’s planned start date is confirmed.

EU / EEA / Switzerland Simplified

Citizens of EU Member States, EEA countries and Switzerland generally have broad rights to enter, reside and work in Latvia.

  • Local employment contract
  • Latvian payroll registration
  • Residence registration may apply for longer stays
Third-Country Nationals Review Required

Third-country nationals may be subject to additional immigration, residence and employment conditions before they can legally start work in Latvia.

  • Existing right-to-work check
  • Visa or residence status where applicable
  • Employment-related immigration documentation
  • Start date coordinated with immigration process
Before onboarding we check:
1 Nationality
2 Residence status
3 Right to work
4 Start-date readiness
Remote employee and remote-work visa are not the same thing.

This EOR service is designed for employees who are legally employed in Latvia. Immigration and residence requirements depend on the individual’s nationality and status and should be assessed separately where applicable.

Choose the Right Employment Model

Employer of Record vs Payroll vs Recruitment vs Temporary Staffing

The right service depends mainly on one question: who will legally employ the worker in Latvia? Use this comparison to identify the most suitable model for your company.

Service Best for international hiring Employer of Record Payroll Services Recruitment Temporary Staffing
Who legally employs the worker? ✓ WORK IN Your Latvian company Your company Staffing provider
Do you need your own Latvian entity? No Yes Usually yes for local employment No for leased workers
Latvian employment contract WORK IN manages it Your company manages it Your company manages it after hire Staffing provider manages it
Payroll administration ✓ Included ✓ Core service Not normally included Included for leased workers
Payroll taxes & social contributions WORK IN administers Calculated and administered for your entity Your company handles after hire Staffing provider administers
HR administration ✓ Included Can be included Not normally included Included for leased workforce
Candidate sourcing Optional No ✓ Main service Usually included
Day-to-day business management Your company Your company Your company Client company within the agreed staffing model
Typical use case Hire your own employees in Latvia without establishing a local entity You already have a Latvian company and employees You need help finding permanent employees You need flexible or temporary workforce capacity
Best suited for International companies entering or hiring in Latvia Companies with an existing Latvian legal entity Companies building their own internal team Production, logistics, construction and other flexible workforce needs
Choose EOR if…

You want to employ people in Latvia without opening a Latvian company.

Get EOR Pricing →
Choose Staffing if…

You need flexible workforce capacity rather than your own permanent hire.

Temporary Staffing →
i
The actual employment structure matters.

“Employer of Record” is an international commercial term rather than a separate Latvian statutory employment category. Depending on how the employee is assigned, supervised and integrated into the client’s operations, Latvian employment and work-placement requirements may also apply. WORK IN reviews the proposed setup before onboarding.

Local Employer of Record in Latvia

Why Choose WORK IN as Your Employer of Record in Latvia?

Local employment expertise, payroll and HR administration with direct support from the WORK IN team in Riga.

Local Employer of Record Team in Riga

WORK IN operates locally through SIA AMB Solutions in Riga and manages the Latvian employment framework directly.

Employment, Payroll & HR

Contracts, payroll, taxes and ongoing HR administration are managed within one local service.

Direct Local Support

Your company and employees communicate directly with the Latvian team handling contracts, payroll and HR — without routing every local question through a global support platform.

Planning to hire in Latvia? Send us the position, gross salary and preferred start date.
Request EOR Proposal

Transparent Cost Structure

Employer of Record Pricing in Latvia

EOR pricing is calculated for the actual employee and employment setup. Instead of publishing a generic rate that may not reflect your case, WORK IN prepares an individual employment cost calculation.

01
Gross Salary

The contractual gross remuneration agreed with the employee.

02
Employer Contributions

Applicable Latvian employer social insurance and payroll-related costs.

03
Benefits & Employment Costs

Any agreed benefits, reimbursable expenses or other employee-related costs.

04
WORK IN EOR Service Fee

The fee for employment administration, payroll, HR support and ongoing employer-side management.

Your Monthly Employment Cost

Simple Cost Structure

Gross salary +
Employer contributions +
Benefits / expenses +
EOR service fee =
Total Monthly Cost Calculated for your employee
Illustrative 2026 Payroll Example €3,000 Gross Salary
Employer social contribution (23.59%) ≈ €707.70
Statutory payroll employer cost ≈ €3,707.70
Before benefits, reimbursable expenses, other applicable employment costs and the WORK IN EOR service fee. Actual payroll calculations are employee-specific.

Send us the proposed gross salary, position and start date. We will prepare the expected employment cost and EOR proposal.

Request Exact EOR Pricing

Need a gross-to-net salary calculation first? We can calculate both employee net salary and estimated employer cost.

Trusted Across Workforce Services

Companies That Have Worked With WORK IN

International and Latvian companies trust WORK IN for recruitment, staffing, payroll, HR administration and workforce solutions.

★★★★★ 4.8/5 Google Reviews

Client examples represent WORK IN workforce and HR services generally and do not imply that every company shown has used Employer of Record services.

Frequently Asked Questions

Short answers about Employer of Record, payroll and hiring employees in Latvia.

What is an Employer of Record in Latvia?
An Employer of Record (EOR) allows an international company to hire employees in Latvia without establishing its own Latvian legal entity. WORK IN acts as the local employer and manages the employment contract, payroll, taxes, social contributions and HR administration.
Can we hire an employee in Latvia without opening a company?
Yes. Employer of Record is designed for companies that need to employ people in Latvia without first establishing their own local entity. WORK IN manages the Latvian employment relationship while your company manages the employee’s business role.
Who is the legal employer of the employee?
Under the WORK IN EOR model, SIA AMB Solutions acts as the local Latvian employer and manages employer-side employment administration.
Who manages the employee’s daily work?
Your company defines the employee’s position, business objectives, priorities and day-to-day responsibilities. WORK IN manages the Latvian employment, payroll and HR framework.
What is included in Employer of Record services?
EOR services can include preparation of the Latvian employment contract, employee registration, monthly payroll, payroll taxes and social contributions, HR administration, employment amendments, leave administration and offboarding.
Is Latvian payroll included in the EOR service?
Yes. WORK IN manages monthly Latvian payroll calculations, applicable employee deductions, employer contributions and payroll-related administration as part of the EOR service.
Can we use EOR for only one employee?
Yes. You can use Employer of Record for a single employee. This is a common solution when a company makes its first hire in Latvia and does not yet need its own Latvian entity.
Can we hire a remote employee living in Latvia?
Yes. An employee can be employed locally in Latvia while working remotely for an international team. The employment and remote-work arrangement should be correctly reflected in the employment documentation.
Can foreign nationals be employed through EOR?
Yes, provided that the employee has the appropriate right to work in Latvia. Requirements differ for EU/EEA/Swiss nationals and third-country nationals. Where necessary, WORK IN can also coordinate foreign workforce and immigration-related processes.
Can WORK IN also recruit the employee for us?
Yes. If you do not yet have a candidate, WORK IN can provide recruitment or headhunting services first and then manage the employment through the EOR model.
How quickly can an employee start working in Latvia?
The onboarding time depends on the employee’s documentation, nationality, right-to-work status and employment conditions. For a straightforward hire with complete documentation, the process can be significantly faster than establishing a Latvian company and local payroll infrastructure.
Do I need a Latvian company to hire employees in Latvia?
Not necessarily. An EOR arrangement can allow an international company to employ eligible workers in Latvia without first establishing its own Latvian legal entity. The appropriate structure should be reviewed before onboarding.
Should we establish a Latvian company or use an Employer of Record?
EOR is often suitable for a first Latvian hire, market entry or a smaller local team when you do not yet want to build your own entity, payroll and HR infrastructure. For a larger permanent operation, establishing your own Latvian company may eventually become more appropriate.
Is Employer of Record legal in Latvia?
“Employer of Record” is an international commercial term rather than a separate Latvian statutory category. The underlying employment arrangement must comply with Latvian employment requirements and, where applicable, work-placement rules. WORK IN reviews the proposed structure before onboarding.
How much does Employer of Record cost in Latvia?
The total employment cost depends on the employee’s gross salary, applicable employer contributions, benefits or other employment costs, and the WORK IN EOR service fee. Send us the position, salary and planned start date and we will prepare an individual calculation.

Ready to hire
employees in Latvia?

Tell us who you want to hire and we will prepare the appropriate Latvian employment and EOR solution. We will contact you within 24 hours.

  • Latvian employment contract
  • Payroll, taxes and social contributions
  • Local HR and employment administration

By submitting the form, you consent to the processing of personal data for the purpose of communication.

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