State social insurance mandatory contributions (VSAOI) are one of the key sources of revenue for the national social budget, financing pensions, unemployment benefits, sickness benefits, and other social insurance services. In 2025, the TOP 10 companies together paid EUR 282.7 million in VSAOI contributions, representing a 7.9% increase compared to the previous year.

Among the largest contributors, companies with a high number of employees dominate – including hospitals, transport companies, retail chains, and information technology service providers. The list is particularly characterised by organisations employing several thousand workers, as the amount of VSAOI is significantly influenced by both wage levels and workforce size.

Largest State social insurance mandatory contribution payers in 2025

Name	State social insurance mandatory contributions in 2025, EUR	Staff in 2025	Total payments to the State Budget in 2025, EUR	Personal income tax in 2025, EUR
Air Baltic Corporation AS	43 940 400	2 630	67 936 530	23 632 320
SIA "Rīgas Austrumu klīniskā universitātes slimnīca"	41 681 780	5 657	67 858 450	21 959 460
Valsts sabiedrība ar ierobežotu atbildību "Paula Stradiņa klīniskā universitātes slimnīca"	29 892 770	3 924	50 564 590	16 080 590
Valsts akciju sabiedrība "Latvijas dzelzceļš"	27 783 880	3 227	48 986 860	13 546 430
"MAXIMA Latvija" SIA	26 461 250	5 976	52 542 730	9 409 670
Rīgas pašvaldības sabiedrība ar ierobežotu atbildību "Rīgas satiksme"	24 389 620	3 335	49 636 900	11 646 480
Sabiedrība ar ierobežotu atbildību "Evolution Latvia"	23 748 600	3 394	36 187 640	11 459 310
SIA "RIMI LATVIA"	23 008 050	5 179	42 208 010	8 308 710
Accenture Latvijas filiāle	22 532 520	1 687	36 789 110	12 258 680
Akciju sabiedrība "Latvenergo"	19 294 750	1 461	86 146 120	10 453 200

• Air Baltic Corporation AS
The largest VSAOI payer in 2025 was Air Baltic Corporation AS, which paid EUR 43.9 million in social contributions. The company was also the largest personal income tax (IIN) payer in Latvia. Air Baltic provides scheduled passenger transport, charter flights, and ACMI services to other airlines.

• SIA "Rīgas Austrumu klīniskā universitātes slimnīca"
Rīgas Austrumu klīniskā universitātes slimnīca ranked second with EUR 41.7 million in VSAOI contributions. It is the largest multi-profile healthcare institution in Latvia, providing both emergency and specialised medical care.

• Valsts sabiedrība ar ierobežotu atbildību "Paula Stradiņa klīniskā universitātes slimnīca"
In 2025, Paula Stradiņa klīniskā universitātes slimnīca paid EUR 29.9 million in VSAOI. In addition to healthcare services, the hospital is one of the most important centres for medical education and research in Latvia.

• Valsts akciju sabiedrība "Latvijas dzelzceļš"
Latvijas dzelzceļš paid EUR 27.8 million in social contributions. The company manages the national railway infrastructure and is one of the most significant transport sector companies in Latvia.

• "MAXIMA Latvija" SIA
"MAXIMA Latvija" SIA paid EUR 26.5 million in VSAOI contributions, an increase of 12.1% compared to the previous year. With 5 976 employees, the company was the largest employer in the TOP 10 list. According to its annual report, MAXIMA is also the largest private employer in Latvia.

• Rīgas pašvaldības sabiedrība ar ierobežotu atbildību "Rīgas satiksme"
"Rīgas satiksme" paid EUR 24.4 million in social contributions in 2025. The company provides public transport services in the capital and is the only municipal company included in the TOP 10 list.

• Sabiedrība ar ierobežotu atbildību "Evolution Latvia"
Evolution Latvia paid EUR 23.7 million in VSAOI contributions. The company is one of the largest employers in the IT sector and provides online entertainment technology solutions for the international market.

• SIA "RIMI LATVIA"
SIA "RIMI LATVIA" paid EUR 23 million in social contributions, an increase of 5.9% compared to the previous year. The company is one of the largest retail chains in Latvia, and in 2025 its turnover exceeded one billion euros.

• Accenture Latvijas filiāle
Accenture Latvijas filiāle paid EUR 22.5 million in VSAOI contributions in 2025. It was the only company in the TOP 10 where social contributions decreased during the year, falling by 4.8%.

• Akciju sabiedrība "Latvenergo"
Latvenergo paid EUR 19.3 million in social contributions. The company is the largest electricity producer in Latvia and one of the leading energy groups in the Baltic region.

Social contributions are concentrated among large employers and public sector companies

The TOP 10 largest VSAOI payer list shows that the highest social contributions in the country are made not only by private sector companies, but also by state and municipal enterprises as well as major healthcare institutions.
Several companies included in the TOP 10 VSAOI payer list are also among the largest personal income tax contributors, highlighting their significant role in overall tax revenue generation.
It is typical that most companies in the list are also among the largest employers in their respective sectors. This is explained by the nature of VSAOI contributions – their level is influenced by both the number of employees and wage levels. Therefore, the largest VSAOI payers are organisations that require substantial workforce resources to operate.