Parental benefit calculator 2026

How the parental benefit is calculated

The parental benefit (vecāku pabalsts) depends on the average insurance contribution wage and on the chosen total period of the benefit (Section 10.6 of the law "Par maternitātes un slimības apdrošināšanu"):

• 60% of the average insurance contribution wage if 13 months are chosen;
• 43.75% of the average insurance contribution wage if 19 months are chosen.

The calculation (Cabinet Regulation No. 753, paragraphs 12 and 25):

1. The period is 12 calendar months ending two months before the month from which the benefit is granted. For example, if the benefit is granted from 15.05.2026, the period is 01.03.2025 – 28.02.2026.
2. The average insurance contribution wage per calendar day: Vd = (A1 + A2 + … + A12) : D.
3. The benefit per day: Vd × 60% or Vd × 43.75%, rounded to cents.
4. The benefit is paid once a month for the previous month: benefit per day × the number of calendar days it is due for.

The average wage for the parental benefit is calculated separately from the maternity benefit, because the period is different.

Who is entitled to the parental benefit

The parental benefit is granted to one of the parents (or another person set in the law) who takes care of the child and is an employee or self-employed on the day the benefit is granted. Mandatory state social insurance contributions (VSAOI) must have been made, or must have been due, for this person:

• for at least 3 months in the last 6 months before the month from which the benefit is granted, or
• for at least 6 months in the last 24 months.

A woman who does not work on the day the benefit is granted can receive the parental benefit if she was granted the maternity benefit for this child.

From 01.07.2026 the parental benefit is granted only for a child who has a personal code, an active status in the Register of Natural Persons and lives permanently in Latvia (with exceptions set in the European Union regulations).

The basic part of the parental benefit cannot be received for the same time as the maternity benefit; it is granted from the day after the maternity benefit ends. The child care benefit is granted to the same person together with the parental benefit.

13 or 19 months: the basic part and the non-transferable part

The basic part is counted from the child's birth day and includes the maternity leave after birth (maternity benefit). For example, if the child was born on 09.06.2025 and 19 months are chosen, the basic part ends on 08.09.2026, and the non-transferable part right after it lasts from 09.09.2026 to 08.11.2026 (VSAA example). If the parental benefit starts later than the maternity benefit ends, or the maternity benefit was not granted, the end of the basic part moves later by the same number of days, but the basic part can be used only until the child is 1 year old (13-month period) or 1.5 years old (19-month period).

Each parent can receive the non-transferable part only on child care leave (or as a self-employed person with no income because of child care), and it cannot be passed to the other parent. From 2026 the right to it is kept also when the person loses the employee or self-employed status, if the basic and the non-transferable parts were requested as one continuous period. The chosen period (13 or 19 months) cannot be changed later.

For children born from 01.01.2026, only the maternity benefit period for the maternity leave after birth is counted in the basic part, so the benefit period is not shortened when the child is born early.

Average insurance contribution wage for the parental benefit

The insurance contribution wage is the income from which VSAOI were made or should have been made. For an employee it is usually the gross salary.

Days not included. The days excluded from the period are the days covered by a sick-leave certificate B, pregnancy and maternity leave, paternity leave, child care leave, unpaid leave to take care of a child, and the days for which downtime benefit, downtime assistance benefit or continued parental benefit was received. A mother who requests the parental benefit after the maternity benefit usually has to exclude the pregnancy leave days that fall into the period.

Months without contributions. If in a part of the period the person was not registered as a VSAOI payer or was on unpaid leave, 40% of the national monthly average insurance contribution wage is taken for that part (Regulation No. 753, paragraph 9). For a benefit granted in 2026, the national average is €1,487.77, so €595.11 is taken for a month. If there were no contributions in the whole period, Vd = 1,487.77 × 0.4 × 12 : number of days in the period (paragraph 13.2).

If there was no income in the whole period because of incapacity for work, pregnancy and maternity leave or child care leave, the average wage is determined for the 12 months before these periods started (paragraph 8). The calculator does not calculate this case, VSAA does.

Maximum average wage. Vd cannot exceed 1/365 of the annual maximum VSAOI object (€105,300 in 2026), that is €288.4932. So the parental benefit is not more than €173.10 per day (60%) or €126.22 per day (43.75%).

The average wage does not include severance pay, compensation for unused vacation, and allowances, bonuses and other remuneration paid by the employer during incapacity for work, pregnancy and maternity leave or child care leave.

If you work while receiving the parental benefit

If the recipient works during the child care and is not on child care leave, or earns income as a self-employed person, the basic part is paid at 75% of the granted benefit. In 2026 this is set by paragraph 64 of the transitional provisions of the law, and from 01.01.2027 by Section 10.6, Paragraph three in the new wording.

The non-transferable part cannot be received while working, only on child care leave. A self-employed person whose income does not reach the minimum wage and who makes contributions only for pension insurance can receive the full benefit.

Example of the parental benefit calculation

The child was born on 20.03.2026. The mother was on pregnancy leave from 23.01.2026, received the maternity benefit until 14.05.2026 and requests the parental benefit from 15.05.2026. Her gross salary is €1800 per month; in January 2026 it was €1300 for 22 days.

• Period: 01.03.2025 – 28.02.2026, 365 days.
• Days not included: pregnancy leave in January (9 days) and February (28 days), number of days 365 − 37 = 328.
• Sum of contribution wages: 10 × €1800 + €1300 = €19,300.
• Vd = 19,300 : 328 = €58.8415.
• 19 months: 43.75% × 58.8415 = €25.74 per day; for May (17 days) €437.58, for June (30 days) €772.20, for July (31 days) €797.94. The basic part from 15.05.2026 to 19.06.2027 (401 days) is €10,321.74, the non-transferable part from 20.06.2027 to 19.08.2027 (61 days) is €1570.14.
• 13 months: 60% × 58.8415 = €35.30 per day; the basic part from 15.05.2026 to 19.12.2026 (219 days) is €7730.70.
• If the mother worked (19 months): 75% × 25.74 = €19.31 per day.

Taxes, application and payment

The parental benefit is not subject to personal income tax: benefits paid from the budget are non-taxable income, except temporary incapacity benefits (Section 9, Paragraph one, Clause 7 of the law "Par iedzīvotāju ienākuma nodokli"). So no tax is withheld from the calculated amount.

• The benefit must be requested within 6 months from the date from which it is requested: on the Latvija.gov.lv portal, at a VSAA customer service centre or by post.
• The benefit is paid for the previous month in proportion to the calendar days it is due for.
• While the person receives the unemployment benefit, the parental benefit is suspended (Section 10.7 of the law).
• In addition to the parental benefit, the same person receives the child care benefit of €298 per month until the child is 1.5 years old (VSAA information for 2026).

What the calculator does not calculate

• Self-employed persons: their period ends one quarter before the quarter in which the benefit is granted, and only the contributions actually made are taken into account.
• Persons who are an employee and self-employed at the same time, and cases where there was no income in the whole period for justified reasons.
• The extended period for children born early (from 2026): the calculator counts in the basic part only the days of the maternity benefit after birth chosen in the form (56 or 70).
• The birth of the next child while taking care of the previous one (the benefit cannot be smaller than before), and a non-transferable part requested later separately, when the average wage is calculated again.
• Months in which the person was insured only for a part of the month: the calculator takes the actual contribution wage of that month.

The calculator works for benefits granted in 2026. The dates are approximate, especially if the child was born on the 29th–31st day of a month. The exact amount and period of the benefit are set by VSAA in its decision.