Execution deadline in working days
22
Description:
The former head of the Republic of Latvia Supreme Council Member
Special State pension shall be granted for merit in restoration of independence of the Republic of Latvia to those former deputies of the Supreme Council of the Republic of Latvia who voted in favour on 4 th of 1990. The declaration of May “on restoration of independence of the Republic of Latvia” or the constitutional law of 21 August 1991 “on the status of the Republic of Latvia”, and have become persons with disabilities or have reached retirement age.
Starting from January 1, 2025, the personal income tax rate is 25.5% and the pensioner's non-taxable minimum is EUR 1000 per month.
For non-working pensioners, the non-taxable minimum of EUR 1000 is automatically applied.
For a working pensioner, the pensioner's non-taxable minimum shall be applied taking into account the place of submission of the payroll tax book indicated in the electronic Declaration system (EDS) of the State Revenue Service (SRS). If the payroll tax book has been submitted:
- SSIA, then EUR 1000 is applied to pension,
- for the employer, then EUR 500 is applied to the pension and EUR 500 to the wage.
The pension recipient has the option to choose how to apply the 1000 euro non-taxable minimum by changing the place of submission of the payroll tax book to the SRS EDS.
If the payroll tax book has been submitted by the 15 th day of the month, the SSIA shall apply another amount of the non-taxable minimum to the pension from the first day of the following month, if after the 15 th day, it shall apply from the first day of the following month.
Process description
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Service requests
The pension must be claimed from the date of identification of the disability or the date on which the specified retirement age has been reached. If the application has been submitted later, the pension rights shall be not earlier than 6 months prior to the date of submission of the application.
In order to claim a pension, a specific form of application addressed to the SSIA must be completed.
May submit a submission:
• on the www.latvija.lv portal;
• on-site (if requested for service, a personal identification document (passport or ID card) must be produced);
• electronically (the application must be signed with a secure electronic signature containing the time stamp).
An application may be submitted in person to any VSAA customer service centre or to the unified customer service centres of the State and local governments.
The submission shall indicate the preferred method of receiving the decision.
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Receipt of services
A decision regarding the granting or conversion of a pension may be received in person, by post, in the official electronic address or in the portal www.latvija.lv, in accordance with the type of receipt of the decision indicated in the application.
The service shall be transferred to the account of the Latvian credit institution or postal settlement system (PNS) at the choice of the recipient.
