Latvian Television’s program “Aizliegtais paņēmiens” (‘Forbidden Method’) investigated the working conditions, tax practices, and demographics of the approximately 8,000 registered food delivery couriers operating in Rīga and other major cities in Latvia. Roughly 6,000 of these couriers work every day, with about half comprising foreign students from countries like India, Pakistan, and Sri Lanka who balance deliveries with university studies.
Did You Know?
Taking the Food and Veterinary Service exam required for couriers is simple and can be completed in a test format with answers prepared with the help of artificial intelligence.
Undercover Reporting Reveals Earnings and Daily Realities
To understand the realities of the job, a person named Ali worked as a courier for the program over 10 days across both the Bolt and Wolt platforms. Completing 41 deliveries over 20 working hours, Ali earned a total of 122 euros, alongside an 80-euro trial period bonus from Wolt. While the hourly rate averaged 6.10 euros—exceeding Latvia’s minimum hourly rate of 4.43 euros—operating expenses like bicycle rentals and mandatory tax deductions significantly reduced take-home pay.
Calculations show that a courier working eight hours every day for a full month, completing 16 deliveries daily during peak hours, would retain just 451.51 euros after taxes and expenses. This take-home pay falls below the 520.08 euros earned by a salaried employee working the minimum wage, creating a strong temptation for some workers to skip paying taxes.
Students rent courier accounts to bypass work limits and taxes
Investigations into internal courier WhatsApp chats revealed a secondary market for rented courier accounts, driven largely by third-country bachelor’s students legally restricted to working up to 20 hours per week. Accounts command rental prices of up to 100 euros per month from individuals seeking to bypass work-hour limits or avoid paying taxes entirely. Prospective renters met by the undercover reporter included a Nigerian student needing a fresh account due to vehicle-related debts, and an Afghan refugee utilizing an interpreter who intended to use the account to avoid tax obligations before potentially leaving the country.
State authorities have stepped up pressure on the sector, with the State Revenue Service launching a mass notification measure in September 2026. Electronic notifications were dispatched to 4,254 food delivery couriers who earned income on the Bolt and Wolt platforms in 2024 or 2025 but failed to fully declare it.
As seen in legal challenges in Finland involving unions and court rulings on employment status, matching actual active delivery times against total online waiting hours exposes discrepancies in real hourly earnings, complicating basic tax enforcement.
Platforms deny employment status while tax compliance remains complicated
Wolt maintains that couriers are not its employees and operate independently as service providers. Meanwhile, Jānis Rimicāns, head of Bolt Food in Latvia, noted that tax compliance remains complicated because couriers must calculate their own taxes based on their chosen form of economic activity, even though platforms transmit income data directly to the State Revenue Service.
Similar concerns have surfaced internationally. In Finland, local unions and media previously concluded that delivery platforms depressed prices while creating illegal account markets. Juha Ojala, collective bargaining manager for the union representing couriers, pointed out that nominal hourly earnings often fail to account for unpaid online waiting time and out-of-pocket expenses.
Foreign students make up half of all registered couriers
How many food delivery couriers operate in Latvia?
There are approximately 8,000 registered food delivery couriers in Rīga and other major cities, with about 6,000 working every day. Roughly half of these workers are foreign students from countries including India, Pakistan, and Sri Lanka.
What paperwork is required to start working as a courier?
Couriers must register with the State Revenue Service as self-employed persons and register with the Food and Veterinary Service as couriers. Third-country students must also submit a valid residence permit obtained upon beginning their studies.
Why do some couriers rent other people’s accounts?
Some third-country bachelor’s students exceed their legally permitted work limit of 20 hours per week and use rented accounts to continue working. Others use rented accounts to avoid paying income taxes or social security contributions.
How will increased tax enforcement by the State Revenue Service ultimately change the daily operations of app-based delivery drivers in Rīga?
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