Until December 31, 2011 the right to a monthly supplementary payment regarding the insurance period, which has accrued up to 31 December 1995 and taken into account, in granting (recalculating) the pension, have the persons, who are recipients of the old-age or disability pension and who are residents in Latvia and in member states of European Union and European Economic Area.
During the period from January 1, 2009 up to December 31, 2011 the amount of the monthly supplement for one insurance year is Ls 0, 70.
From January 1, 2010 the right to the monthly supplementary payment have recipients of the old-age or disability pension residing in the European Union and European Economic Area’s member states.
On April 10, 2010 came into force amendments to Cabinet Regulation No 1024, which provides that to the person receiving old age or disability pension in advance the supplement in advance is payable. The supplement in advance starts to be paid from the granted date of pension in advance, but for the person residing in the European Economic Area - not earlier than January 1, 2010. This also applies to those cases when the pension in advance has been already granted.
The supplement together with old - age pension or disability pension is taxable object in accordance with Article 12 Part 5 of the law On Personal Income Tax.
The right to receive the monthly supplement (granted until December 31, 2011) is lost, if the person leaves Latvia for permanent residence abroad (except European Union and European Economic Area).
The supplement is paid monthly in granted amount together with old - age pension or disability pension.
Until December 31, 2011 SSIA grants the supplement, based on the information in the pension case of the person. From January 1, 2010 on initiative of SSIA the supplement is granted also to those recipients of pension, who live in member states of European Union and European Economic Area, if SSIA has confirmed information on the person’s residence abroad.
If the person leaves Latvia for permanent residence in another member state of European Union and European Economic Area or if SSIA is not aware of the person's permanent residence in those countries, in order to grant the monthly supplement, SSIA division have to receive an information on abroad address from the person or from the competent authority of member state of European Union and European Economic Area. To confirm the residence, the person can sent by post or submit to the SSIA division a life certificate issued by notary of member states or a document of residence issued by responsible institution. By submitting abroad issued documents, they must be processed according to the document legalization provisions. If the document is issued in foreign language may also be necessary a translation of document.If the person receives premature pension, until attaining the retirement age the supplement is paid in a limited amount. If the premature pension is granted from July 1, 2009, the amount of the supplement shall be 50% of the supplement granted, if the premature pension has been granted till June 30, 2009 the amount of supplement shall be 80% of supplement granted.