According to point 4 of Art. 42 of the Law of Ukraine About obligatory state pension insurance from 09.07.2003 No. 1058 – IV (with changes) since January 1, 2008 for working pensioners is carried out pension recalculation.
In the publication explanations on pension recalculation are made, examples with calculations are given.
CHANGES of the PENSION LEGISLATION In 2008 concerning PENSION RECALCULATION to the PERSONS, CONTINUING to WORK AFTER PURPOSE (RECALCULATION) of PENSION
According to item 4 of Art. 42 of the Law of Ukraine About obligatory state pension insurance from 09.07.03 No. 1058-IVS (further – the Law) pension recalculation since January 1, 2008 is carried out by changes as follows:
1. In case the insured person after purpose of pension continued to work. pension recalculation taking into account not less than 24 months of an insurance experience after appointment (the previous recalculation) pensions irrespective of breaks in work is carried out. Recalculation of pension is carried out from a salary (income) from which the pension was estimated. At will of the pensioner recalculation of pension to be carried out from a salary for the period of the insurance experience specified regarding 1 article 40 of the Law (i.e. the salary for any 60 calendar months of an insurance experience in a row till July 1, 2000, irrespective of breaks in work, and for the entire period of an insurance experience since July 1, 2000), with application of an indicator of an average salary of workers on the average on one insured person as a whole across Ukraine from which insurance fees are paid and which according to the Law is considered for pension calculation (further – an average salary across Ukraine), for calendar year which precedes year of recalculation of pension is considered. Thus from the period for which the salary (income) for pension recalculation is considered, the period after purpose of pension isn’t subject to an exception (optimization) according to the paragraph of the third part one of Art. 40 of the Law.
2. In case the insured person after purpose (recalculation) of pension has less than 24 months of an insurance experience, recalculation of pension are spent not earlier than in two calendar years after appointment (the previous recalculation) taking into account an insurance experience after appointment (recalculation) and taking into account a salary from which it is estimated the pension (is counted).
3. If the pensioner, continuing to work, got an experience, sufficient for purpose of pension according to p.1 Art. 28 of the Law (at a rate of a subsistence minimum for invalid persons, i.e. for women – 20 years, for men – 25 years), according to the statement of the pensioner are spent the corresponding recalculation of pension irrespective of, what is the time passed after purpose of pension at an incomplete experience, taking into account a salary. from which it is estimated the pension (is counted).
The second and third cases give the chance to pensioners to count pensions by offset in an insurance experience in the order of the periods of work established by the Law after 2004 lasting less than 24 months.
The Ministry of Labour and social policy of Ukraine together with the Pension fund of Ukraine made the decision if the circumstances described in the second and third cases, came till 01.01.08, pension recalculation under condition of filing of application with all necessary documents on an experience for all 2008 will be carried out from 01.01.08.
Example: (a case 2) the Citizen of N the pension 15.05.05 is appointed. The salary is considered till 30.04.05 (factor of a salary – 2,2). Length of service – 35 years of 5 months (factor of an experience – 0,35417). The monthly average salary is estimated taking into account an average salary across Ukraine for 2004 (524,14 UAH.). After purpose of pension continued to work till 31.07.06.
From 01.01.08 the pension of the Citizen of N is counted on materials of pension business taking into account an average salary of the workers occupied in branches of economy of Ukraine, for 2006 (928,81 UAH.), factor of a salary 2,2 and the insurance experience estimated taking into account factor of increase in cost of one year of an insurance experience 1,2 (the factor of an experience became 0,425).
As, after purpose of pension passed 2 years, the Citizen of N as of 01.01.08 got the right to pension recalculation taking into account paragraph 2 points 4 of article 42 of the Law.
In case the Citizen of N for 2008 (till 31.12.08 inclusive) addresses for pension recalculation taking into account length of service from 01.05.05 till 31.07.06 (1 year of 2 months of 16 days), recalculation of pension will be carried out from 01.01.08 taking into account an average salary across Ukraine for 2006 (928,81 UAH.), factor of a salary 2.2 and insurance experience of 36 years of 7 months of 16 days.
Example: (a case 3) to the Citizen of N the pension 01.07.06 is appointed at length of service of 19 years (factor of an experience – 0,19). The salary is considered till 30.06.06 (factor of earnings 1,5). The pension is estimated with application of an average salary across Ukraine for 2005 (735,57 UAH.). After purpose of pension works. On 01.01.08 the insurance experience makes 20 years of 6 months, that is, the right to pension recalculation according to paragraph 3 points 4 of article 42 of the Law is acquired.
From 01.01.08 the pension of the Citizen of N is counted on materials of pension business taking into account an average salary of the workers occupied in branches of economy of Ukraine, for 2006 (928,81 UAH.), factor of a salary 1,5 and the insurance experience estimated taking into account factor of increase in cost of one year of an insurance experience 1,2 (factor of an experience 0,228).
In case the Citizen of N for 2008 (till 31.12.08 inclusive) addresses for pension recalculation taking into account length of service from 01.07.06 till 31.12.07 (1 year of 6 months), recalculation of pension will be carried out from 01.01.08 taking into account an average salary across Ukraine for 2006 (928,81 UAH.), factor of a salary 1,5 and insurance experience of 20 years of 6 months.
In case the pensioner wishes to carry out pension recalculation taking into account length of service after 01.01.08, pension recalculation according to paragraph 2 and 3 points 4 of article 42 of the Law is carried out from the terms provided by point 4 of article 45 of the Law, that is from the first date in which the pensioner addressed for pension recalculation if the corresponding statement with all necessary documents is submitted it to the 15th inclusive, and from the first day of the next month if the statement with all necessary documents is submitted it after the 15th.
PFU management in. Pike perch of ARK.