Execution deadline in working days
Individual person
Receiving restrictions

Persons who are in employment relationships and receive a pension or sickness benefit granted by the State Social Insurance Agency (SSIA) from which personal income tax (PIT) must be deducted may request SSIA to withhold 23 per cent instead of 20 per cent when making the payment. The change of PIT rate can be made during a taxation year. A change of PIT rate is useful if it is expected that by submitting an annual income declaration the missing tax amount will have to be paid.

If a person submits a written application, the State Social Insurance Agency (SSIA) may deduct income tax according to the rate of 23 per cent from a pension or sickness benefit during the taxation year, for which the rate in the amount of 20 per cent is applicable in accordance with Section 15, Paragraph two, three or eighteen of the Law on Personal Income Tax. This means that taking into account the person's application “Application for the Change of the Personal Income Tax Rate”, SSIA will apply the tax deduction rate of 23 per cent from a pension or sickness benefit also if the amount of the pension or sickness benefit does not exceed EUR 1,667.

Process description

  1. Service requests
    To request the service, you must fill in for a particular form submission addressed to the SSIA.
    May submit a submission:
    • on the 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);
    • by post.
    The application may be submitted to any VSAA customer service centre.

  2. Receipt of services
    Payment of non-cash cash, payment of cash with delivery at the place of residence.