Experience of Reforms to the State Social Insurance in the Republic of Latvia after Restoring the Independence of the State de facto

The article is dedicated to an overview of the reforms to the state social insurance law and criticism of some aspects in the reforms carried out in the Republic of Latvia after the restoration of independence de facto in 1990–1991, analysing the rights and obligations of the State, the employer and the employee in the area of social insurance. On the basis of research outcomes, the author concludes that the Soviet understanding of the social insurance law was soon dispensed with. However, it is debatable whether the reforms of social insurance have been successful enough. Although the social insurance contributions are paid in the amount of at least “the minimum amount of the object of mandatory contributions”, it is not clear whether, if an insured case sets in, the disbursed benefit ensures a life that is worthy of human dignity because the subsistence minimum has not been calculated in Latvia. Moreover, not all socially insured persons have all forms of social insurance. Hence, reforms in the area of social insurance cannot be regarded as being completed.