From 1 January 2006 until 31 December 2011 recipients of the old-age pension residing in Latvia were granted a supplement for each year of the length of period of insurance which has been accrued until 31 December 1995 and taken into account in granting (recalculating) pension.
From 1 January 2010 until 31 December 2011 right to supplement is held also by the recipients residing in the Member States of the European Union and European Economic Area.
- The amount of supplement for one year of the length of period of insurance within the period of time from 1 January 2009 until 31 December 2011 established was 70 santims.
The supplement in the amount granted is disbursed together with the old-age pension.
Personal income tax shall be applied to the amount constituted by the old-age or disability pension and the supplement, pursuant to Section 12, Paragraph five, of the law “On Personal Income Tax”.
Disbursement of supplement to persons who depart to a foreign state
A person loses the right to the supplement if he or she departs from Latvia to a foreign state, except for Member States of the European Union and the European Economic Area, for permanent living.
If the person departs to a Member State of the European Union and the European Economic Area or if the SSIA has no information regarding the permanent place of residence of this person in the aforementioned states, in order for such person to be able to receive the supplement, a SSIA division has to receive information regarding the place of residence either from the person or the competent institution of the Member State of the European Union and the European Economic Area. To prove the place of residence, the person may send a certification that the recipient of the pension is alive issued by a notary of the Member State or a document stating the place of residence issued by a competent authority via mail or to submit it to a SSIA division. When submitting documents issued in a foreign state, they shall be executed according to the provisions regarding legalization of documents in the first place. If a document has been issued in a foreign language translation of this document may be requested.