Published: 22.01.2021.
Price
Free
Execution deadline in working days
22
Recipient
Individual person
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Receiving restrictions
-

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The special State pension is paid for the merits of the restoration of the independence of the Republic of Latvia to those former members of the Supreme Council of the Republic of Latvia who voted “for” the Declaration on the Restoration of the Independence of the Republic of Latvia on 4 May 1990 or the Constitutional Law of 21 August 1991 on the Statehood Status of the Republic of Latvia, and have become persons with disabilities or have reached retirement age.

The persons who are in employment relationships and receive a pension of which the personal income tax (PIT) should be deducted may request SSIA to deduct 23 per cent instead of 20 per cent when paying the benefit. The PIT rate may be changed during the taxation year. The change of PIT rate is expedient if it is expected that the missing tax amount would have to be paid in upon submission of the annual income tax return.
If the person submits a written application, SSIA may deduct income tax according to 23 per cent rate during the taxation year. It means that taking into consideration the person’s application “Application for change of personal income tax rate for persons receiving SSIA services”, SSIA will apply the tax deduction rate of 23 per cent from the pension even if the amount of pension does not exceed 1,667 Euro. A certain type of application addressed to SSIA should be completed to request this service.

  • Process description
  • Related documents

Process description

  1. 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.

  2. 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.

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