Cabinet of Ministers Regulations No. 384 in Riga 17 May 2011 (pr. No. 31) order in which a person carries out State social insurance contributions for pension insurance Issued in accordance with the law "on State social insurance" article 21, subparagraph 1 2.1. rules determine the conditions, time limits and order in which a person who has reached the age giving entitlement to the State pension age, volunteer State social insurance contributions (contributions) pension insurance, if the employer for the period from 1 January 2011 as that person is not made to the law "on State social insurance" certain State social security payments ( hereinafter referred to as mandatory contributions) which the employer was required to take.
2. before the State old-age pension or after the award of the calculation in accordance with the law "on State pensions" State social insurance agency (hereinafter the Agency), on the basis of the person's application, fix it in years and months, for which the employer is calculated by mandatory contributions of the person as a worker, but not actually made them.
3. the Agency shall issue to the person a notice of employer a calculated, but actually not made mandatory contributions for pension insurance (hereinafter referred to as the notice). The notification shall state the following information (annex): 3.1 period (years and months), for which the employer has not made mandatory contributions or has not made its full extent;
3.2. the calculated payment amount, taking into account the socially insured persons registered in the account information on the person's working income and Cabinet set the minimum rate of contribution to the pension insurance for the current year;
3.3. the account into which contributions to pension insurance, if the person chooses to take them.
4. The calculated payment amount will be rounded to integer and cents, dropping the 0.49 centimes and less and to rounded to cents 0.50 cent and more.
5. The Person for the period until retirement month has the right to make contributions to the pension insurance for the whole period for which the employer (except micro-employers tax) is actually not made mandatory contributions, or a separate part of this period specified in the notice of the appropriate contributions to pension insurance.
6. If, for the same period, the number of employers (with the exception of micro employer of the taxpayer) is not actually made the payments, a person has the right to make contributions to the pension insurance for one or more employers under the notification specified in pension insurance contributions.
7. the contributions to the pension insurance: 7.1 before State pension age-within three months from the date of the application for the State old-age pension;
7.2. after the State old-age pension.
8. Contributions to the pension insurance agency of the person specified in the budgetary accounts with payment authority, which shall have the right to provide payment services in accordance with the payment service and electronic money.
9. the payment order shall state: the person 9.1. the name, surname and personal code, for which the contribution is made to pension insurance;
9.2. "contributions to the pension insurance";
9.3. budget revenue classification code indicated in the notice of the Agency;
9.4. the employer and the period for which the payment is made in pension insurance.
10. the Agency's personal contributions to the pension insurance registers the socially insured person's account within 10 working days after this Regulation referred to in paragraph 7 of the receipt of payment.
11. If the person who has made contributions to the voluntary pension insurance, not acquires rights to State old-age pension in accordance with the law "on State pensions", it requires the Agency to reimburse the contributions paid by submitting an application in any Division and giving the Agency a credit account or billing system, which should include the accounts receivable amount.
12. the Agency each year, before 1 April, or check the social security account, which has made contributions to the voluntary pension insurance, employer or insolvency administration has not taken the State compulsory social insurance contributions for the period for which the party itself has previously made contributions to the voluntary pension insurance. The account terminated by death examination or liquidation of the employer.
13. Finding an employer or insolvency administration contributions for the person who has made contributions to the voluntary pension insurance agency to the calendar year following the year July 31, send the person information about pārmaksātaj contributions to pension insurance, specifying the amount and contributors, as well as informing the person that the excess contributions to be submitted for the receipt of application at any branch of the Agency, indicating a credit account or mail payment system account that should include the amount repayable.
14. the Agency shall reimburse the contributions paid to the pension of the person of the month at 11 of these regulations or the application referred to in paragraph 13.
Prime Minister v. dombrovsky Welfare Minister i. Jurševsk annex Cabinet of 17 May 2011-Regulation No 384 Welfare Minister Jurševsk of I.