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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...