Granting and payment of survivor's pension

The survivor's pension shall be granted in accordance with the procedures laid down in law for the family members of a socially insured person recognised as missing. This shall not apply where the sponsor's death is caused by an accident at work or an occupational disease. The survivor's pension may be received by the children of the deceased, whether or not they have been dependent on the deceased. The deceased's siblings and grandchildren can only receive this pension if they have been dependent on the deceased.

The personal income tax rate is 25.5%. Starting from 1 January 2025, the non-taxable minimum of the pension shall be EUR 1000 per month. Working pensioners can choose whether to apply the non-taxable allowance in a distributed manner. The recipient of the pension may submit a payroll tax booklet to the employer in the SRS electronic declaration system, thus applying the non-taxable minimum of EUR 500 to the salary and EUR 500 to the pension, or the SSIA, applying the non-taxable minimum of EUR 1000 to the pension in full. Non-working pensioners do not have to take any action as the non-taxable minimum of €1,000 is applied automatically.