Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
state pension insurance act (без изменений).docx
Скачиваний:
1
Добавлен:
13.11.2019
Размер:
69.92 Кб
Скачать

§ 11. Amount of old-age pension

(1)       An old-age pension consists of three components:

1)         the base amount;

2)         a component calculated on the basis of years of pensionable service, the amount of which equals the number of years of pensionable service (§ 28) multiplied by the value of a year of pensionable service;

3)         an insurance component, the amount of which equals the sum of the annual factors of an insured person (§ 12) multiplied by the value of a year of pensionable service.

(2)       The value of a year of pensionable service is the monetary value of one year of pensionable service and an annual factor of 1.000.

(3)       If a pension claimant has not earned an accumulation period (§ 30), a pension shall be granted on the basis of the components specified in clauses (1) 1) and 2).

(4)       If a pension claimant has not completed years of pensionable service, a pension shall be granted on the basis of the components specified in clauses (1) 1) and 3) of this section.

(5)       The Minister of Social Affairs shall establish the instructions for the calculation of annual factors and insurance components.

(6)       If the amount of an old-age pension granted to a person is less than the national pension rate, the old-age pension shall be paid to the person at the national pension rate.

 

§ 12. Annual factor of insured person

(1)       In order to calculate the annual factor of an insured person, the amounts of the state pension insurance part of individually registered social tax calculated for the insured person shall be totalled and divided by the average amount of the state pension insurance part of the individually registered social tax in the given calendar year.

(2)       Amounts which are entered in the state pension insurance register for an insured person pursuant to § 10 of the Social Tax Act and which are registered in the state pension insurance register shall be taken into account as the pension insurance part of individually registered social tax. The following shall also be taken into account:

1)         the social tax calculated by the payer of social tax, in the cases provided for in clauses 2 (1) 1)-4), 6) and 9) and clause 6 (1) 2) of the Social Tax Act. The social tax calculated, except social tax on the unemployment insurance benefit, in the case provided for in clause 2 (1) 8) of the same Act;

(10.05.2006 entered into force 01.01.2007 - RT I 2006, 26, 193)

2)         the social tax calculated by the state or local government, in the cases specified in clauses 6 (1) or (11) of the Social Tax Act.

(08.12.2004 entered into force 01.04.2005 - RT I 2004, 89, 604)

3)         the social tax paid by a sole proprietor, in the cases provided for in clause 2 (1) 5) of the Social Tax Act.

(21)      In addition to the provisions of subsection (2), amounts which are transferred into the state pension insurance funds for an insured person pursuant to Regulation (EEC, Euratom, ECSC) No 259/68 of the Council laying down the Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Communities and instituting special measures temporarily applicable to officials of the Commission (Staff Regulations of Officials) (OJ L 56, 4.03.1968, pp. 1–7) (hereinafter Council Regulation) shall be taken into account as the pension insurance part upon calculation of the annual factor of insured persons. The procedure regulating the receipt and keeping records of such amounts shall be established by a Regulation of the Government of the Republic.

(28.11.07 entered into force 01.01.2000 - RT I 2007, 62, 395)

(3)       The rate of the pension insurance part of social tax provided for in this Act is 20 per cent.

(4)       The amounts of the pension insurance part and the state pension insurance part of social tax shall be rounded to full kroons. Amounts less than 50 cents shall not be taken into account and amounts exceeding 50 cents shall be rounded to the next full kroon.

 

Соседние файлы в предмете [НЕСОРТИРОВАННОЕ]