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.

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.

When paying a survivor's pension, the location of the payroll tax book of the person to whom it was allocated (to the dependant) is taken into account.