Price
Free
Execution deadline in working days
22
Recipient
Individual person
Learn more
Receiving restrictions
-

The special State pension shall be paid on the merits of restoring the independence of the Republic of Latvia to the former members of the Supreme Council of the Republic of Latvia who voted “in favour” on 4 1990. The declaration of May on the restoration of independence of the Republic of Latvia or the constitutional law of 21 August 1991 on the State status of the Republic of Latvia, and have become persons with disabilities or have reached the retirement age.

Persons who are in an employment relationship and receive a pension from which personal income tax is to be withheld (IIT) may require the SSIA to deduct 23 per cent instead of 20 per cent. The change in the IIT rate may be made during the tax year. It is appropriate to make a change in the IIT rate if it is expected that the amount of the missing tax should be paid when submitting the annual income statement.
If a person submits a written application, the income tax may be withheld at 23 per cent of the pension during the tax year of the SSIA. This means that, taking into account the person's application “Application for the Change of the Income Tax Rate for Persons Receiving the Services of the SSIA”, the VSAA will apply the withholding rate of 23 per cent of the pension even if the amount of the pension the amount shall not exceed EUR 1667. To request the service, you must fill in for a particular form submission addressed to the SSIA.

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.