Supplement to Pension
From 1 January 2006 to 31 December 2011, people receiving old age pension and residing in Latvia were granted a supplement for each year of their insurance period, accumulated until 31 December 1995 and taken into account when granting (recalculating) pension.
As of 1 January 2010, people residing in the member states of the European Union (EU) and the European Economic Area (EEA) are also entitled to a supplement.
- The amount of the supplement for the period from 1 January 2009 to 31 December 2011 was established to be 70 santims per year of the insurance period;
- The amount of supplement granted after 1 January 2014 has been converted according to Section 6 of the Law on the Procedure of Introducing the Euro.
As of May 2014, supplement to old age pension for insurance period until 31 December 1995, taken into account in calculation of the old age pension, is granted for the period of disability of persons, who have been granted old age pension instead of disability pension as of 1 January 2012 and until the day of granting of old age pension were granted a supplement to disability pension for insurance period until 31 December 1995.
The supplement is granted, if all of the following conditions are fulfilled:
- old age pension is granted instead of disability pension;
- a supplement was granted to disability pension for insurance period until 31 December 1995;
- the person was diagnosed with disability after the granting of old age pension.
The amount of supplement for one year of the insurance period is 1 euro.
From July 1, 2018 the amount of supplement to pension for the insurance periods accumulated till December 31, 1995 will be increased for persons: 1) who have been granted an old-age till December 31, 1996; 2) who have been granted disability pension and reached a retirement age till December 31, 1996. The amount of supplement for each insurance year will be 1,50 euros.
Increase in the amount of supplement will be provided automatically, the statement is not required. If after January 1, 1997 the old-age or disability pension is granted anew, the amount of the granted supplement will not change.
The supplement is paid in the granted amount together with the old age pension.
Income tax is withheld from the total amount of the old age or disability pension and the supplement according to Section 12(5) of the Law on Personal Income Tax.
As of 1 January 2010, people residing in the member states of the EU and the EEA are also entitled to a supplement.
Payment of the supplement to persons who are permanently moving to a foreign country
A person loses the right to receive the supplement, when permanently moving to a foreign country, except if the new place of residence is a member state of the EU or the EEA.
In case a person permanently moves to any of the member states of the EU or the EEA or in case the SSIA does not have information on the permanent place of residence of this person abroad, the SSIA department has to receive information on the place of residence from this person or a competent authority of the EU or EEA member state to pay the supplement. In order to confirm the place of residence, one can send a notarial certification of the member state that testifies that the recipient of the pension is alive or a document stating the place of residence issued by the competent authority by mail or submit it personally in the SSIA department. When submitting documents issued abroad, they have to be drawn up in accordance with the regulations on legalization of documents. If the document issued is drawn up in a foreign language, a translation may be required.