In Latvia, "Risk Duty in Latvia" is a fee that employers pay to cover the costs associated with occupational health and safety measures. This duty helps fund initiatives aimed at reducing workplace accidents and improving overall working conditions.
The Business Risk Duty in Latvia is set at a fixed rate of €0.36 per employee per month.
Currently we are not invoicing our clients with the mentioned amount,
Submitter: Sara Abdelaal
Source: https://leinonen.eu/lva/news/employee-tax-and-how-its-calculated/