Latvia -Employers criticise solidarity tax -September 24, 2015

A new law that has been proposed introduces, as of 1 January 2016, a so-called solidarity tax. It will be imposed on high-income earners with a monthly salary above 4,000 euro, which currently is the maximum taxable income. Earnings that exceed this maximum taxable income will be taxed with the same rate as in the case of general social contributions (in total 34.09%, 23.59% of which will be paid by the employer and 10.5% by the employee). The employers’ organisation considers turning to the Constitutional Court if the parliament approves the tax.


For more information, please contact the editor Jan Cremers, Amsterdam Institute for Advanced Labour Studies (AIAS) or the communications officer at the ETUI, Mariya Nikolova For previous issues of the Collective bargaining newsletter please visit You may find further information on the ETUI at, and on the AIAS at

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