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SOCIAL INSURANCE OF SELF-EMPLOYED PERSONS IN THE BALTIC STATES - MAIN PROBLEMS AND BENEFITS
Abstract
In Latvia, as in the other Baltic States, the rate of compulsory state social insurance contributions (SSIAI) for employee insurance is divided between the employer and the employee, with merely the proportion of the distribution differing. Self-employed persons, on the other hand, pay contributions for themselves in full amount, but the types of insurance and the procedure for calculating contributions differ in all three countries. Consequently, the level of social security of the self-employed also differs. The authors define two problems in Latvia related to social insurance for self-employed persons: 1) high burden of social contributions in relation to income; 2) insufficient social security, which reduces the willingness of the self-employed person to make mandatory social insurance contributions. The authors of the paper set the following goal studying the Latvian, Lithuanian and Estonian state social insurance for the self-employed persons, and evaluating the main problems and benefits in each country. The following aspects were researched and carried out during the paper research: 1) statistics on self-employed persons in each of the Baltic States were studied; 2) the understanding of the term "self-employed person" in regulatory enactments was compared; 3) a comparative analysis of the social insurance system for the self-employed was performed; 4) the positive experience of neighbouring countries has been defined in order to assess what Latvia could take over in the field of social insurance for the self-employed persons. The study uses the monographic method, as well as scientific induction and deduction, and statistical analysis. As a result of the research, it has been established that among the Baltic States, Latvia has the highest rate of social insurance contributions, as well as the amount of contributions or the burden on the self-employed with low income.
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