Micro-enterprise employee

A micro-enterprise employee is:

• a natural person employed by the micro-enterprise on the basis of an employment agreement;
• the owner of the micro-enterprise.

The maximum number of employees in a micro-enterprise is 5 employees at any time during the year (the number of employees includes all its employees and its owner, but excludes absent employees or discharged employees).

Posted in: [:lv]Mikrouzņēmumu nodoklis [:en]Microenterprise tax [:ru]Micro налог