{"id":15427,"date":"2023-12-05T20:30:41","date_gmt":"2023-12-05T20:30:41","guid":{"rendered":"https:\/\/breicis.com\/?page_id=15427"},"modified":"2024-04-09T13:59:05","modified_gmt":"2024-04-09T13:59:05","slug":"taxation-of-leased-personnel","status":"publish","type":"page","link":"https:\/\/breicis.com\/en\/taxation-of-leased-personnel\/","title":{"rendered":"Taxation of leased personnel"},"content":{"rendered":"

The leased personnel’s income<\/h1>\n

For the Personal Income Tax Act, any individual who is engaged by another person (the lessee) to perform work for the lessee, whether or not there is an employment relationship between the lessee and the natural person, is deemed to be personnel which is subject to all local taxes.<\/p>\n

The supply of personnel by a lessor of personnel, other than a resident of Latvia or a permanent establishment in Latvia of a non-resident, in exchange for consideration to a resident of Latvia or a permanent establishment in Latvia of a non-resident, for such personnel to perform activities in connection with the economic or professional activities of the lessee of personnel in Latvia or abroad, is regarded as lease of personnel if at least one of the following features is established:<\/p>\n

1) the lessee is responsible for the overall management and supervision of the work or the result of the work;<\/p>\n

2) the lessee determines the number and qualifications of the hired personnel;<\/p>\n

3. the integration of the personnel into the lessee’s enterprise. Integration in the undertaking within the meaning of the Act means the existence of a place of work or rest, the obligation to comply with the internal rules of the undertaking;<\/p>\n

4) the remuneration for the lease of personnel shall be calculated according to the working time of the leased personnel, the work performed or other relationship between the remuneration of the lessee and the remuneration of the personnel;<\/p>\n

5. the lessee shall provide the staff with most of the fixed assets, tools and materials.<\/p>\n

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The leased personnel’s income For the Personal Income Tax Act, any individual who is engaged by another person (the lessee) to perform work for the lessee, whether or not there is an employment relationship between the lessee and the natural person, is deemed to be personnel which is subject to all local taxes. The supply […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15427","page","type-page","status-publish","hentry"],"yoast_head":"\nLease of personnel | BREICIS.com<\/title>\n<meta name=\"description\" content=\"Lease of personnel\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/breicis.com\/en\/taxation-of-leased-personnel\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lease of personnel | BREICIS.com\" \/>\n<meta property=\"og:description\" content=\"Lease of personnel\" \/>\n<meta property=\"og:url\" content=\"https:\/\/breicis.com\/en\/taxation-of-leased-personnel\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax services 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