VSAA (Valsts sociālās apdrošināšanas aģentūra) is Latvia's State Social Insurance Agency, which in 2026 pays pensions and sickness, unemployment, maternity and parental benefits. Benefits are funded by VSAOI contributions — 10.5% employee, 23.59% employer (VID, verified 13 August 2026).
VSAA — Valsts sociālās apdrošināšanas aģentūra — is the Latvian state institution that administers the state social insurance system (VSAA, vsaa.gov.lv, verified 13 August 2026).
In practice it does three things: it grants and pays state pensions and social insurance benefits, keeps the record of a person's insurance period and of the contributions made on their behalf, and receives the applications for those payments.
The agency does not appear on a payslip by name, but the link is direct: the VSAOI contributions withheld from gross pay go into the social insurance budget, and VSAA pays out of that budget.
This page explains the term and shows published rates. It is not tax or legal advice — figures are computed from published rates.
VSAA is responsible for state pensions: the old-age pension, the disability pension and the survivor's pension.
The same agency pays social insurance benefits — sickness benefit, unemployment benefit, maternity and paternity benefit, parental benefit and child care benefit — along with several state social benefits.
The individual benefit amounts and the formulas behind them are still being verified for this page, so no figure for them is stated here. Current amounts are published by the agency itself (VSAA, vsaa.gov.lv, verified 13 August 2026).
Entitlement to most of these payments depends on whether VSAOI contributions have been made for the person, and for how long.
Both institutions deal with money that leaves a salary, but they point in opposite directions. VID (Valsts ieņēmumu dienests, the State Revenue Service) collects taxes and contributions. VSAA pays pensions and benefits out of the social insurance budget.
The practical dividing line: income tax of 25.5% and the VSAOI contributions are withheld from pay by the employer and remitted to VID (VID, verified 13 August 2026). VSAA does not collect them and does not calculate payroll tax.
A question about a tax rate, about the EUR 550 per month tax-free allowance, or about the payroll tax book is a VID question (VID, verified 13 August 2026). A question about granting a pension, sickness benefit or unemployment benefit is a VSAA question (VSAA, verified 13 August 2026).
Mandatory state social insurance contributions (VSAOI) in 2026 are 10.5% of the employee's gross pay and 23.59% on the employer's side (VID, verified 13 August 2026).
Where the employee has reached pension age the rates are lower: 9.25% for the employee and 20.77% for the employer (VID, verified 13 August 2026).
The contributions are capped annually at EUR 105,300 (VID, verified 13 August 2026). Above that ceiling no further VSAOI is charged.
These contributions are what build a person's social insurance cover, on the basis of which VSAA later grants pensions and benefits (VSAA, vsaa.gov.lv, verified 13 August 2026).
VSAA is Valsts sociālās apdrošināšanas aģentūra, Latvia's State Social Insurance Agency. In 2026 it grants and pays state pensions and social insurance benefits, and keeps the record of insurance periods and contributions made (VSAA, vsaa.gov.lv, verified 13 August 2026).
In 2026 VSAA pays old-age, disability and survivor's pensions, sickness benefit, unemployment benefit, maternity and paternity benefit, parental benefit and child care benefit. The individual amounts are still being verified for this page; they are published by VSAA (vsaa.gov.lv, verified 13 August 2026).
VID (Valsts ieņēmumu dienests, the State Revenue Service) collects taxes and contributions — for example the 25.5% income tax and the VSAOI contributions withheld from pay by the employer (VID, verified 13 August 2026). VSAA collects nothing: in 2026 it grants and pays pensions and benefits (VSAA, vsaa.gov.lv, verified 13 August 2026).
In 2026 VSAOI is 10.5% of the employee's gross pay and 23.59% on the employer's side. Where the employee is at pension age the rates are 9.25% and 20.77%. The annual contribution ceiling is EUR 105,300 (VID, verified 13 August 2026).
No. In 2026 payroll tax is calculated and withheld by the employer and remitted to VID: 25.5% income tax and the employee's 10.5% VSAOI share (VID, verified 13 August 2026). VSAA does not perform that calculation — it pays pensions and benefits (VSAA, vsaa.gov.lv, verified 13 August 2026).
An application for a pension or a social insurance benefit is submitted to VSAA. In 2026 the current forms, submission channels and deadlines are published by the agency itself (VSAA, vsaa.gov.lv, verified 13 August 2026). This page explains the term and shows published rates; it does not give tax or legal advice.