Eighty percent. That is the share of average earnings a mother receives during maternity leave in Latvia -- a rate that places the country above the EU average for income replacement during childbirth. For a woman earning EUR 2,000 gross, this translates to roughly EUR 1,600 per month for the 112-day maternity period. The state pays it. The employer holds the position. The rules governing all of this are more structured than many business owners realize.

Maternity Leave: 112 Calendar Days

Maternity benefit (maternitātes pabalsts) is granted for a total of 112 calendar days -- typically split as 56 days before the expected due date and 56 days after birth. The employee may choose to begin leave later (up to 2 weeks before the due date), but the total remains 112 days.

Eligibility

The employee must have made VSAOI contributions for at least 3 months during the last 6 months, or at least 6 months during the last 24 months, before the maternity leave begins.

Benefit Calculation

The maternity benefit equals 80% of the employee's average contribution wage, calculated from contributions made during the 12-month period ending two months before the leave starts.

Example: An employee with EUR 2,000 gross monthly salary goes on maternity leave in June 2026.

Reference period: April 2025 - March 2026
Average monthly contribution wage: EUR 2,000
Average daily wage: EUR 2,000 x 12 / 365 = EUR 65.75
Daily maternity benefit: EUR 65.75 x 80% = EUR 52.60
Total benefit for 112 days: EUR 52.60 x 112 = EUR 5,891.20

This works out to approximately EUR 1,600 per month during the leave period.

Who Pays

VSAA pays the maternity benefit directly to the employee. The employer bears no direct salary cost during maternity leave. However, the employer must:

Reserve the employee's position for the entire leave period
Continue to count the leave period toward employment seniority
Not terminate the employment contract during maternity (or pregnancy)

Parental Leave: Up to Child Age 1.5

After maternity leave ends, either parent may take parental leave (bērna kopšanas atvaļinājums) until the child reaches 1.5 years of age.

Parental Benefit Rates

The parental benefit (vecāku pabalsts) in 2026:

If the parent is employed: 60% of average contribution wage (based on the same 12-month reference period)
Minimum benefit: state-set floor regardless of prior earnings

The parent can choose to receive the benefit until the child is 1 year old (at a higher daily rate) or until 1.5 years (at a proportionally lower daily rate). The total amount paid is the same -- it is the payout schedule that differs.

Example (same employee, EUR 2,000 gross):

Average daily contribution wage: EUR 65.75
Parental benefit daily rate (choosing 1-year option): EUR 65.75 x 60% x 1.5 (adjustment) = approximately EUR 59.18/day
Monthly equivalent: approximately EUR 1,800

If the parent chooses the 1.5-year payout: approximately EUR 39.45/day, or EUR 1,200/month.

(The choice between 1-year and 1.5-year payout is irrevocable once made. We advise employees to model both scenarios against their household budget before deciding.)

Father's Rights

Fathers are equally entitled to parental leave. In practice, both parents can share parental leave or take it sequentially. The father also receives a separate paternity benefit (paternitātes pabalsts) of 10 calendar days at 80% of average contribution wage, to be used within 2 months of the child's birth.

Employer Obligations: What You Cannot Do

The Labour Law and related legislation create strong protections for pregnant employees and parents on leave:

During pregnancy:

Cannot assign night work or overtime without the employee's consent
Cannot terminate the employment contract (except in cases of company liquidation)
Must accommodate medical appointments during working hours

During maternity/parental leave:

Must hold the position open
Cannot restructure the role away
Must allow return to the same (or equivalent) position at the same salary or higher

After return:

The employee has the right to request part-time or flexible work until the child reaches a certain age
Prior seniority is fully preserved

Violating these protections exposes the employer to claims through the State Labour Inspectorate and courts. In our experience, the most common mistake is not outright termination (most employers know that is illegal) but restructuring a department during someone's leave in a way that eliminates the position on paper. Courts consistently rule against this.

Childcare Benefit: The Additional Layer

Beyond the parental benefit, parents receive a state childcare benefit (bērna kopšanas pabalsts) -- a flat-rate payment that continues until the child is 2 years old. This is a smaller amount (not wage-linked) and is administered separately by VSAA.

For families, the combined income during the first 1.5 years typically looks like:

| Period | Benefit | Approximate Monthly (at EUR 2,000 prior gross) | |--------|---------|----------------------------------------------| | Maternity (112 days) | 80% of average wage | EUR 1,600 | | Parental (up to 1 year) | 60% of average wage (1-year option) | EUR 1,800 | | Parental (1 to 1.5 years) | 60% of average wage (1.5-year option) | EUR 1,200 | | Childcare (to age 2) | Flat rate | EUR 171 |

These figures are before tax -- parental benefits are subject to IIN at 25.5%.

Planning for Maternity Leave as an Employer

When an employee announces a pregnancy, the payroll implications cascade:

Budget for a temporary replacement (if needed) -- the employee on leave is not on payroll, but the replacement is
Confirm VSAOI contribution history to advise the employee on expected benefits
Process the maternity leave through VID EDS
Set calendar reminders for the expected return date

The financial upside for the employer: zero salary cost during the leave. The operational challenge: maintaining productivity with the position temporarily vacant.

Maternity and Parental Leave Done Right

From calculating expected benefits to managing VID paperwork and planning for temporary staffing, CORVUS ACCOUNTING & TAX supports employers through every phase of employee maternity and parental leave. Our payroll team ensures nothing falls through the cracks.

Get expert support for leave management -- contact us →

Maternity and Parental Leave in Latvia: Benefits and Calculations