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How do recent changes to law affect posted workers in Latvia?

Written by
COBALT, the full-service law firm in Latvia of choice for local and multinational businesses and global top law firms.
The Act now in force has brought new changes to the working rules of posted workers living and working in Latvia.

Long-term posting rules

Employees posted to Latvia will be ensured the working conditions and employment provisions provided by the laws and regulations of Latvia, as well as by collective agreements which have been recognised as generally binding and which also govern: salary (including allowances for work involving special risks), overtime work, night work, work on public holidays, additional work, the accommodation arrangements for employees who perform work outside their permanent place of work, if the employer provides this service, reimbursement of expenses in connection with the posted employee’s business trips in Latvia, including the payment of the daily allowance for the business trip.

If the actual duration of the assignment exceeds 12 months, other working terms and conditions provided by Latvian law or general agreement must also be provided, except for the provisions concerning the conclusion and termination of employment agreements, including non-compete clauses, and retirement pension schemes.

If an employer of another Member State posting employees to Latvia submits a motivated notification to the State Labour Inspectorate, the provisions mentioned above will apply if the actual duration of the assignment exceeds 18 months.

Calculating time periods

If an employer replaces a posted employee with another employee performing the same work at the same place of work in Latvia, the duration of assignment will be calculated as the total duration of the individual assignments.

Allowances and expenses

The remuneration paid to an employee posted to Latvia will be considered as a part of salary in Latvia unless it is considered reimbursement of expenses. If the amount of reimbursement of expenses is not clearly defined, all remuneration paid to the posted employee will be considered as reimbursement of expenses.

If the employee is posted abroad, the employer must pay the posted employee a daily allowance of 30% of the daily allowance norm specified by laws regulating reimbursement of business trip expenses.

The employer is not obliged to pay daily allowances mentioned above unless it is expressly provided in the employment contract or collective agreement if one of the following conditions applies:

  • The employee is provided with meals three times a day.
  • The salary paid to the employee is the same as the salary paid to a comparable employee in the host country.


If a daily allowance is paid, it is not deemed to be a part of salary, but reimbursement of expenses.

Information requirements

If an employee is posted to another EU or EEA country, then extensive information must be provided to the employee, including:

  • the country or countries in which the work should be performed and the length of the assignment;
  • the currency in which the salary will be paid;
  • benefits related to the performance of work tasks, if these are provided;
  • the possibility of repatriation and the procedure for this, if provided;
  • the salary under the host country regulations;
  • the remuneration and the procedures by which expenses for travel, meals and accommodation are reimbursed;
  • the official website of the host country, which contains information on the posting of employees.


It will be possible to submit notifications to the State Employment Agency in electronic form only. Information regarding the responsible manager at the employer organisation should be provided. If the employer is a natural person, his or her passport number should be provided. If the posting employer is an employment agency, this will have to be indicated in the application together with a certification that the employer is entitled to provide these services in the home country. Any changes to the information provided will have to be notified within three business days. If the posting employer has not complied with the information obligation, it will be deemed that a direct employment relationship has been established between the posted employee and the host employer.

The address of the place where the employee will perform work should be provided as well as information regarding the certificate for social security laws applicable to the recipient (A1 certificate), indicating the issuing country and number.


No changes 
Mitigating circumstances: No changes


Labour law provisions determine rules regarding equal treatment between employees posted by a temporary employment agency and employees recruited directly by a user located in Latvia.

Toms Sulmanis
Partner - Latvia
COBALT (Latvia)
Alina Ustinova
Assistant Lawyer - Latvia
COBALT (Latvia)