In Latvia, employers must submit the GDLU (Annual Employee Income Declaration) form monthly to VID, covering personal income tax (IIN 20/23/31 %), mandatory state social insurance contributions (VSAOI) — employer 23.59 % and employee 10.5 % — and the solidarity tax at high salaries. 4b2b generates the GDLU XML and submits it to EDS by the 15th of the following month.
We have 30 employees with various tax allowances (dependents, disability).
Allowance registry: each employee declares to the employer the dependents, disability status, education expenses. The platform applies the 0/250/500 EUR tax-free minimum automatically.
New employee starts mid-month — how to notify VID?
Employment Relations Notification (DTAP): the platform generates and sends it automatically via EDS within 1 day of work start. Same for termination — DTAP of "termination" type.
We have piecework employees — how to record IIN?
Piecework module: each employee with pieces (units), EUR/unit rate, monthly sum. IIN applied per standard regime, VSAOI from the total. GDLU is auto-populated.
Solidarity tax at high salaries — what is the threshold?
Solidarity tax 25 % applies to salaries above EUR 78,100 per year (2026). The platform tracks the cumulative annual salary per employee, automatically applies the tax to the surplus portion, and reflects it in GDLU.
The entire 4b2b ecosystem is built for the Latvian market — from EDS declarations via MUN and UIN 20 % to GDLU reports and VID integration.
