Пенсионный фонд перерасчет пенсий за детей: Перерасчет пенсии за детей

Скажите а правда что ПФР делает перерасчет пенсий за детей рожденных до 1990 года.

Не правда. Это личное толкование старого закона каким-то умником, пустившим слухи. Этот перерасчет уже был в 2014 г., когда прибавили период отпуска по уходу за ребенком, включаемый в стаж.

Цитата:

Федеральный закон от 17.12.2001 N 173-ФЗ (ред. от 04.06.2014, с изм. от 19.11.2015) «О трудовых пенсиях в Российской Федерации»

Статья 11. Иные периоды, засчитываемые в страховой стаж

1. В страховой стаж наравне с периодами работы и (или) иной деятельности, которые предусмотрены статьей 10 настоящего Федерального закона, засчитываются:

1) период прохождения военной службы, а также другой приравненной к ней службы, предусмотренной Законом Российской Федерации «О пенсионном обеспечении лиц, проходивших военную службу, службу в органах внутренних дел, Государственной противопожарной службе, органах по контролю за оборотом наркотических средств и психотропных веществ, учреждениях и органах уголовно-исполнительной системы, и их семей»;

(в ред. Федеральных законов от 25.07.2002 N 116-ФЗ, от 24.07.2009 N 213-ФЗ)

(см. текст в предыдущей редакции)

2) период получения пособия по обязательному социальному страхованию в период временной нетрудоспособности;

(пп. 2 в ред. Федерального закона от 24.07.2009 N 213-ФЗ)

(см. текст в предыдущей редакции)

Консультант Плюс: примечание.

Размеры трудовых пенсий (страховой части трудовой пенсии по старости), установленных до 1 января 2014 года, подлежат перерасчету с указанной даты в связи с зачетом в страховой стаж периода ухода за ребенком до достижения им возраста полутора лет, но не более четырех с половиной лет в общей сложности, без истребования заявления о перерасчете размера трудовой пенсии (страховой части трудовой пенсии по старости). Перерасчет производится на основании документов, имеющихся в распоряжении органа, осуществляющего пенсионное обеспечение, а при их отсутствии — на основании заявления о перерасчете размера трудовой пенсии (страховой части трудовой пенсии по старости) с представлением соответствующих документов (Федеральный закон от 28.12.2013 N 427-ФЗ).

3) период ухода одного из родителей за каждым ребенком до достижения им возраста полутора лет, но не более четырех с половиной лет в общей сложности;

(в ред. Федерального закона от 28.12.2013 N 427-ФЗ)

Прежде чем что-то сделать — обязательно посоветуйтесь со специалистом. Это избавит от многих проблем в будущем. Всего доброго. Спасибо, что выбрали наш сайт. 90000 Children’s pension 90001 90002 A child may be entitled to Children’s pension if he / she: 90003 90004 90005 is aged below 18 years and has lost one or both parents 90006 90005 is aged below 20 years, has been orphaned and is studying 90006 90005 is aged below 21 years , has lost one or both parents, is studying and the parent’s death is due to an industrial injury 90006 90011 90002 The deceased parent must have been a member of the National Insurance Scheme during the last three years preceding death.The child must be a member of the National Insurance Scheme. 90003 90002 Children’s pension will be granted irrespective of whether the parents were married, divorced or living together as cohabiters. 90003 90002 When one parent has died: 90003 90002 The eldest child will receive 40 per cent of the basic amount of national insurance and the other children will receive 25 per cent each. The combined pension will be divided equally between the children. 90003 90002 When both parents have died: 90003 90002 The eldest child will receive a pension equal to the largest pension one of the parents would have received.The next child will receive 40 per cent of the basic amount of national insurance, and the other children 25 per cent each. The combined pension will be divided equally among the children. 90003 90002 The pension will be reduced if the deceased’s ‘period of national insurance cover was less than 40 years. 90003 90002 If the deceased has qualified in a country with which Norway has a national insurance agreement, the children may be entitled to pension from that country as well. 90003 90002 If the child is below the age of 18, it will be the guardian who must submit the claim for Children’s pension.90003 90002 You’ll will fini the Application under «Form and Application». 90003 90002 Most applications will be decided within a month. 90003 90002 The pension will be paid until the month in which the child turns 18, 20 or 21 if the terms for the benefit have been met. 90003 90002 Many employees are members of a service pension scheme. A number of these schemes provide pensions for surviving children. For further information, you should refer to the deceased’s most recent employer if the deceased was employed up to the time of his / her death.90003 90002 You will find links below to some public schemes that may be relevant: 90039 Statens Pensjonskasse (The Norwegian Public Service Pension Fund) 90039 KLP Forsikring 90003 90002 First you must check whether you will retain membership of the National Insurance Scheme. 90003 90002 Children’s pension may only be granted if the deceased was a member of the National Insurance Scheme during the last three years before his / her death, and the child also meets the requirements for receiving benefit.90003 90002 Most of the main information about your entitlements and duties is available here in English. There are also links to other more detailed information; however, some of this information is only available in Norwegian. 90003 90002 Changes in your income, family situation and / or work situation may affect the payment you receive from the Norwegian Labour and Welfare Administration. Stays abroad may also affect your payment. You must therefore immediately report any such changes to your local NAV office.90003 90002 90051 Tax withholding from children’s pensions: 90052 Children’s pension for children aged 13 to 16 is considered investment income, and the tax payable on this income is included in the parents ‘tax assessment. Children’s pension is taxable, but no advance tax is withheld at source unless you, as the parent, request that tax be withheld from the children’s pension. There are two ways to request for tax to be withheld. You can either 90003 90004 90005 ask the Tax Administration to issue a new tax card for you with a higher withholding rate, or 90006 90005 request that NAV apply a voluntary tax withholding from the children’s pension.90006 90011 90002 If you are 17 years old and a recipient of children’s pension, and you wish to pay tax on this income, you must submit a written request for NAV to apply voluntary tax withholding. 90003 90002 See payment dates, holiday pay and tax withholding. 90003 90064 90002 Most of the main information about your entitlements and duties is available here in English. There are also links to other more detailed information; however, some of this information is only available in Norwegian.90003 .90000 Pension Funds 90001 90002 A pension fund, also known as a superannuation fund in some countries, is any plan, fund, or scheme that provides retirement income. Pension funds are pooled monetary contributions from pension plans set up by employers, unions, or other organizations to provide for their employees ‘or members’ retirement benefits. Pension funds are the largest investment blocks in most countries and dominate the stock markets where they invest. When managed by professional fund managers, they constitute the institutional investor sector along with insurance companies and investment trusts.Typically, pension funds are exempt from capital gains tax and the earnings on their investment portfolios are either tax-deferred or tax exempt. 90003 90002 Willis Towers Watson’s 2017 Global Pension Assets Study covers 22 major pension markets, which total USD 36.4 trillion in pension assets and account for 62% of the GDP of these economies. The Federal Old-Age and Survivors Insurance Trust Fund (which is part of US Social Security Fund) is the world’s largest public pension fund which oversees $ 3 trillion in assets.90003 90002 Private industry pension plans primarily are regulated by the Employee Retirement Income Security Act of 1974 (ERISA), which sets forth minimum standards for retirement plans in the private sector, as seen in the next section. 90003 90008 Employee Retirement Income Security Act of 1974 (ERISA) 90009 90002 The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for retirement plans in private industry.ERISA does not require any employer to establish a retirement plan. It only requires that those who establish plans must meet certain minimum standards. The law generally does not specify how much money a participant must be paid as a benefit. 90003 90008 Prudent Person Rule 90009 90002 ERISA also clarifies what is known now as the «prudent person rule.» This rule stipulates that investments have to be made for the exclusive benefit of plan beneficiaries. It makes clear that the only criteria that can be considered by fiduciaries are financial — not other objectives that might be in the broader interest of beneficiaries, such as the investment’s impact on the economy or the environment.90003 90008 ERISA Requirements for Pension Plans 90009 90002 ERISA requires the following: 90003 90020 90021 Plans must provide participants with information about the plan including important information about plan features and funding. The plan must furnish some information regularly and automatically. 90022 90021 Plans must set minimum standards for participation, vesting, benefit accrual and funding. 90022 90021 Plans must specific accountability of plan fiduciaries.ERISA generally defines a fiduciary as anyone who exercises discretionary authority or control over a plan’s management or assets, including anyone who provides investment advice to the plan. Fiduciaries who do not follow the principles of conduct may be held responsible for restoring losses to the plan. 90022 90021 Plans must give participants the right to sue for benefits and breaches of fiduciary duty. 90022 90021 Plans must guarantee payment of certain benefits if a defined plan is terminated.90022 90031 90008 ERISA Rules for Fiduciaries 90009 90002 ERISA imposes the following rules on pension plan fiduciaries. In addition to these rules, a fiduciary must meet common law fiduciary standards of care: 90003 90020 90021 Exclusive Purpose Rule. The fiduciary must act (1) solely in the interest of participants and beneficiaries and (2) exclusively to provide benefits to participants and beneficiaries and to defray reasonable plan administrative costs. 90022 90021 Prudent Man Rule.Fiduciaries must act with the care, skill, prudence, and diligence, under the circumstances prevailing at the time, that a prudent man acting in a like capacity and familiar with such matters would use in conducting an enterprise of a like character with like aims. 90022 90021 Diversification Rule. Fiduciaries must diversify plan investments to minimize the risk of large losses, unless, under the particular circumstances, it is clearly not prudent to do so. 90022 90021 Acting in Accordance with Plan Documents Rule.Fiduciaries must act in accordance with the documents and instruments governing the plan to the extent that those documents and instruments are consistent with ERISA provisions. 90022 90031 90002 According to a 2016 survey by the US Census Bureau, 299 state-administered funds and 5,977 locally administered defined benefit public pension systems in the United States, with assets totaling $ 3.7 trillion. In 2010 the SEC tightened restrictions against «pay-to-play» practices in the municipal securities market.This measure was another attempt to close loopholes that allowed political influence to corrupt aspects of the public pension business. 90003 90002 The SEC voted to bar investment managers who make political contributions to officials with influence over public pension funds from managing those funds for two years. The SEC also barred investment managers from paying a third party to solicit pension business on their behalf unless the third party is registered with the SEC or other regulators and thus subject to similar pay-to-play bans.Mary Schapiro, the then-chair of the SEC, called pay-to-play an unspoken but entrenched and well-understood practice. The SEC has made several attempts in recent years to crack down on these pay-to-play practices. 90003 90002 Because of the unique nature of public pension plans, they are regulated largely by state and local law, although federal regulation of these plans continued to evolve. When ERISA was enacted, Congress excluded government pension plans from some sections of ERISA because additional time was considered necessary to determine the need for federal regulation of these plans.90003 90002 ERISA called for a congressional study of several aspects of government pension plans, including the adequacy of their financing arrangements and fiduciary standards. The study, 90053 The Pension Task Force Report on Public Employee Retirement Systems 90054, which was completed in 1978, reported some deficiencies in public plans- including plans covering federal employees- in the areas of funding, reporting and disclosure, and fiduciary practices. The report found public pension plan terminations and insolvencies to be rare, however.(Later the same year, the federal government imposed reporting and disclosure requirements on pension systems for its own employees.) 90003 90002 Many sections of ERISA do apply to public-sector plans. Government plans are exempt from ERISA’s reporting, disclosure, and funding requirements, and plan-termination insurance. Although some observers continue to believe that state and local plans would benefit from the federal imposition of ERISA-like standards, state and local plans are financially sound.Even though some underfunded plans can still be found (primarily at the local level), public pension systems generally are well financed. 90003 .90000 National pension — Finnish Centre for Pensions 90001 90002 The national pension and the guarantee pension secure the pensioner’s income if their earnings-related pension is small or they have not earned an earnings-related pension at all. The national pension benefits are: 90003 90004 90005 the old-age pension, 90006 90005 the disability pension, 90006 90005 the survivors ‘pension (for the surviving spouse and the children), and 90006 90005 the rehabilitation benefits.90006 90013 90002 In addition, the pensioner will get a guarantee pension if their total pension is below the amount of the full guarantee pension. 90003 90002 A pensioner may also get a housing allowance, a pensioner’s care allowance and a child increase. The surviving spouse may also get a housing allowance in addition to the surviving spouse’s pension. 90003 90002 War veterans with a service badge may get a regular and an additional front-veterans ‘supplement. 90003 90002 The Social Insurance Institution (Kela) pays the national pension and the guarantee pension.90003 90002 Approximately 50 per cent of all pensioners get a national pension. The level of the full national and guarantee pension is nearly 25 per cent of the average earnings of Finnish wage earners. The number of pensioners getting a national pension has reduced as a result of legal amendments and an increase in the level of the earnings-related pension. 90003 90024 Pension amount 90025 90002 The national pension and the earnings-related pension are integrated into one total pension.Each euro of the earnings-related pension reduces the full national pension by 50 cents, until the earnings-related pension reaches such a level that the national pension is no longer granted. 90003 90002 90029 Full national pension (€ / month) in 2020 90030 90003 90032 90033 90034 90035 90036 Full national pension 90037 90036 Earnigs-related pension which no longer entitles to a national pension 90037 90040 90041 90042 90034 90044 Single retiree 90045 90046 662.86 90045 90046 1,368.21 90045 90040 90034 90044 Married or cohabiting retiree 90045 90046 591.79 90045 90046 1,226.13 90045 90040 90059 90060 90002 Source: The Social Insurance Institution 90003 90002 When calculating the national pension, the following pension income is also taken into account: 90003 90004 90005 a voluntary pension arrangement paid by the employer, 90006 90005 a reduction for early retirement of the old-age pension of the earnings-related pension scheme (when calculating a survivors ‘pension, the reduction for early retirement of the deceased person is not taken into account), 90006 90005 a partial reduction for early retirement of the earnings-related pension, 90006 90005 the MYEL component included in the farmers ‘early retirement aid, and 90006 90005 compensation based on the Workers’ Compensation Insurance Act, the Motor Liability Insurance Act and the Military Injuries Insurance Act, but not any related lump-sum increases.90006 90013 90002 However, when calculating the national pension, the following do not constitute pension income: 90003 90004 90005 the own-right pension accrued at a rate of 4.5 per cent before the year 2017 (pension accrued from work at a rate of 4.5 per cent included in the survivors ‘pension is taken into account), 90006 90005 the child increase of the earnings-related pension, 90006 90005 the rehabilitation increment of the earnings-related pension, 90006 90005 the increment for deferred retirement of the earnings-related pension (also when included in the survivors ‘pension) 90006 90005 the pension accrued during studies and periods of caring for one’s own child under the age of 3 (the Act on Compensation from State Funds for Pension Accrual for Periods of Childcare and Periods of Study, VEKL; also when included in the survivors ‘pension), 90006 90005 the lump-sum increment to the disability pension paid after five years on a disability pension (also when included in the survivors ‘pension).90006 90013 90002 In the surviving spouse’s pension in the national pension scheme, the above-mentioned parts of the surviving spouse’s own pension are not considered income of the surviving spouse. However, the pension components listed above that are included in the survivors ‘pension that the surviving spouse gets are considered income, with the exception of the component accrued under VEKL and the deceased person’s lump-sum increment. 90003 90002 If a person who gets a partial old-age pension gets an early old-age pension or an old-age pension from Kela, the amount of the national pension is affected by the part of the old-age pension not taken early and the difference between the projected old-age pension (total pension accrued by the time the individual reaches their retirement age) and the partial old-age pension.90003 90002 Under certain conditions, pensions and other benefits paid from abroad reduce the amount of the national pension. An earnings-related pension paid from an EU Member State reduces the amount of the national pension in the same way as the Finnish earnings-related pension does when the EU Regulation on social security (883/2004) is applied. 90003 90002 90029 More on other sites 90030 90003 90024 Conditions for getting the national pension 90025 90002 The national pension may be granted to a person who lives in Finland and who has lived in the country for at least three years after reaching the age of 16.If necessary, insurance periods earned in other countries are taken into consideration when the EU Regulation on social security (883/2004) is applied. 90003 90002 If the residence requirements are met but the applicant or the deceased has lived in Finland for less than 80 per cent of the time between the age of 16 and the start of the pension, the national pension and the survivors ‘pension are proportioned to the length of time that the individual has lived in Finland. Under certain conditions, pensions and compensations from abroad reduce the amount of the national pension.90003 90002 90029 More on other sites 90030 90003 90024 Old-age pension under the national pension scheme 90025 90002 The retirement age in the earnings-related pension scheme depends on the individual’s yar of birth. In the national pension scheme, the retirement age is 65 years. Once the retirement age in the earnings-related pension scheme has risen to 65 years, the retirement age in the national pension scheme will rise along with the retirement age of the earnings-related pension scheme.90003 90002 In the national pension scheme, an individual can retire on an early old-age pension at the age of 63 years. In that case, the monthly pension will be reduced by 0.4 per cent for each month from the month in which the pension is taken out to the month in which the individual reaches their retirement age. For example, if an individual retires on an earnings-related pension at age 63 and wants to get the national pension at the same time, it will be an early old-age pension. Those born between тисячі дев’ятсот п’ятьдесят-вісім and 1961 can retire on an early old-age pension at age 64 at the earliest.The early old-age pension will be abolished as of the generation whose retirement age under the earnings-related pension scheme is 65 years. 90003 90002 If the old-age pension is postponed to begin later than the beginning of the month following the individual’s 65th birthday, the national pension will be increased by 0.6 per cent for each month. The increase is calculated for each month that the pension is postponed. The pension can be postponed for an unlimited number of months. However, the national pension is not increased for the months for which the applicant is not entitled to a national pension after the age of 65 (for example, because they live abroad).90003 90002 The rates for the reduction for early retirement and the increment of deferred retirement differ from each other in the earnings-related and the national pension scheme. 90003 90002 90029 More on other sites 90030 90003 90002 Kela: Old-age pension 90003 90024 Disability pension for persons aged 16-64 years 90025 90002 Persons aged 16-64 years may apply for a disability pension, which is awarded either until further notice or as a cash rehabilitation benefit for a fixed period of time.As a rule, the national pension is granted at the same time as the earnings-related pension, but there are differences in age limits. An individual can not get an earnings-related pension before the age of 17 and the earnings-related pension is granted as an old-age pension after the individual reaches their retirement age. 90003 90002 Income during short-term illnesses and rehabilitation is secured through the sickness and the rehabilitation allowances paid by Kela until the age of 68. 90003 90002 It is not possible to get a partial disability pension under the national pension system (unlike under the earnings-related pension system).90003 90002 90029 More on other sites 90030 90003 90002 Kela: Disability pension and rehabilitation subsidy 90003 90024 Early old-age pension to the long-term unemployed 90025 90002 Individuals born before тисяча дев’ятсот п’ятьдесят вісім who have been unemployed for a long time and who are entitled to additional days of the unemployment allowance can get a full national and earnings-related old-age pension as of age 62. For those born between тисяча дев’ятсот п’ятьдесят вісім and 1961 teh age limit is 64 years. Those born in 1962 or later are not entitled to a full old-age pension before they reach their retirement age.90003 90002 Unemployment pensions are no longer granted. The unemployment security has transferred from the pension system to the unemployment security system. 90003 90002 90029 More on other sites 90030 90003 90002 Kela: Old-age pension for long-term unemployed 90003 90024 Survivors ‘pension for the surviving spouse and the children 90025 90157 Surviving spouse’s pension 90158 90002 The survivors ‘pension is paid only to a surviving spouse who is under the age of 65.In all other respects, it is granted under the same conditions as in the earnings-related pension scheme. 90003 90002 The surviving spouse’s pension consists of a starting and a continuing pension. The surviving spouse is entitled to a starting pension for six months after the death of the other spouse. The starting pension is of a fixed amount, regardless of the surviving spouse’s earnings or wealth. 90003 90002 If the surviving spouse does not care for their own or the deceased spouse’s child under the age of 18, and depending on the surviving spouse’s earnings, the continued pension paid consists only of the additional amount.Half of the full additional amount is paid if the surviving spouse’s monthly gross earnings exceed 56.04 euros. The surviving spouse’s pension is not paid if the monthly gross earnings exceed 1,107.46 euros (in 2020; € 963.96 / month if the surviving spouse is married). 90003 90002 If the surviving spouse cares for a child under the age of 18, the monthly continuing pension is at least the basic amount (€ 102.60). Depending on the surviving spouse’s earnings, an additional amount may be paid. The surviving spouse’s pension is not paid if the monthly gross earnings exceed 1,120.96 euros (in 2020; € 977.38 / month if the surviving spouse is married). 90003 90157 Orphan’s pension 90158 90002 The orphan’s pension is paid to the deceased person’s own or adopted child, or a child who was cared for by the deceased, as long as the child is under 18 years of age. If the child is a full-time student between the ages of 18 and 20, the child can apply for a so-called student’s pension from Kela. The student’s pension includes only the basic amount of the orphan’s pension. If both parents or guardians of the child are dead, an orphan’s pension is paid after them both separately.90003 90002 The orphan’s pension consists of the basic amount (€ 60.27 / month), regardless of the child’s earnings, and the additional amount (€ 91.16 / month) if the total monthly survivors ‘or assistance pension paid by others than Kela is less than 238.30 euros. 90003 90002 90029 More on other sites 90030 90003 90002 Kela: Survivor benefits 90003 90024 Guarantee pension 90025 90002 The guarantee pension improves the economic welfare of low-income pensioners. If the pensioner’s total gross national and earnings-related pensions amount to less than the lower pension income level stated in the law, the difference is paid in the form of a guarantee pension.In 2019, the gross pension income limit for the guarantee pension is 784.52 euros. 90003 90002 Slightly over 100,000 pensioners, or approximately 8 per cent of all pensioners, get a guarantee pension. 90003 90002 The following qualify for a guarantee pension: 90003 90004 90005 a person who has turned 62 and gets an old-age pension or an early old-age pension, 90006 90005 a person who has turned 16 and gets a disability pension, 90006 90005 a person who gets a pension from the system based on the act on Farmers ‘Early Retirement Aid, 90006 90005 a disabled immigrant who has turned 16, and 90006 90005 an immigrant who has turned 65.90006 90013 90002 If the old-age pension has been granted as an early old-age pension, the guarantee pension is reduced by the amount of the reduction for early retirement. 90003 90002 Other pension income reduces the guarantee pension to their full amount. Pension income as a reducing factor is taken into consideration more extensively in the guarantee pension compared to in the national pension. 90003 90002 A person’s family status does not affect the amount of the guarantee pension: A full guarantee pension is always the same regardless of whether the person in question is married, single or living in a domestic partnership.Only pension income affects the amount of the guarantee pension. 90003 90002 90029 More on other sites 90030 90003 .90000 Pension payments and deductions — Transport for London 90001 90002 Your pension is paid in advance every four weeks and will be paid directly into your bank or building society account. 90003 Payments are made on a Monday unless it’s an English Bank Holiday when it will be on the next working day. 90004 90005 90006 90007 90002 90009 Tax week 90010 90003 90012 90007 90002 90009 Period ending 90010 90003 90012 90007 90002 90009 Pay date 90010 90003 90012 90025 90026 90027 90006 90029 4 90030 90031 9 May 2020 90030 90033 14 April 2020 90030 90025 90006 90029 8 90030 90031 6 June 2020 90030 90033 11 May 2020 90030 90025 90006 90029 12 90030 90031 4 July 2020 90030 90033 8 June 2020 90030 90025 90006 90029 16 90030 90031 1 August 2020 90030 90033 6 July 2020 90030 90025 90006 90029 20 90030 90031 29 August 2020 90030 90033 3 August 2020 90030 90025 90006 90029 24 90030 90031 26 September 2020 90030 90033 1 September 2020 90030 90025 90006 90029 28 90030 90031 24 October 2020 90030 90033 28 September 2020 90030 90025 90006 90085 32 90030 90085 21 November 2020 90030 90085 26 October 2020 90030 90025 90006 90085 36 90030 90085 19 December 2020 90030 90085 23 November 2020 90030 90025 90006 90085 40 90030 90085 16 January 2021 90030 90085 21 December 2020 90030 90025 90006 90085 44 90030 90085 13 February 2021 90030 90085 18 January 2021 90030 90025 90006 90085 48 90030 90085 13 March 2021 90030 90085 15 February дві тисячі двадцять один 90030 90025 90006 90085 52 90030 90085 10 April 2021 90030 90085 15 March 2021 90030 90025 90132 90133 90134 Pension increases 90135 90002 While you are below State Pension Age, the whole of your pension will increase each April.90003 90002 It is increased in line with the Retail Prices Index (RPI) inflation over the 12 months ending in the previous September. If you joined after 1 April 1989, your increases are limited to a maximum of 5%. 90003 90002 The annual RPI increase under the Fund can not fall below zero. The pension increase will be determined over the relevant 12 months. If there is no increase in the RPI, your pension will remain unchanged for that year. 90003 90002 Pension increases are paid in the first pension payment of each tax year.Unfortunately, we can not pay increases sooner as the process can only start at the end of the previous tax year. 90003 90144 Increases at State Pension Age 90145 90002 Once you reach State Pension Age, increases will be paid on the various parts of your pension as follows: 90003 90002 90009 Pension in excess of the Guaranteed Minimum Pension (GMP) (including all pension earned after 5 April 1997) 90010 90151 This part of your pension is increased as described above. 90003 90002 90009 GMP earned between 6 April тисяча дев’ятсот вісімдесят вісім and 5 April 1997 90010 90151 This part of your pension is also increased as above, up to a maximum of 3% each year.90003 90002 Further increases may be paid by the State. 90003 90002 90009 GMP earned before 6 April тисячі дев’ятсот вісімдесят вісім 90010 90151 This part of your pension is not increased by the Fund but may be increased by the State. 90003 90144 Adult dependant and children’s pension increases 90145 90002 Pensions payable to your adult dependant and eligible children are increased each year in the same way as your pension. 90003 90002 We will continue to pay increases to your pension wherever you live. In addition, if you live in a country in the European Economic Area (EEA) or a country which has a social security agreement with the UK, you will also receive increases on your basic state pension and possibly your GMP from the UK Government.90003 90002 The countries involved change from time to time as determined by the UK Government. Details can be found on the Department for Work and Pensions ‘website. 90003 90134 Missing pension payments 90135 90002 If you think that you have not received a pension payment you should first check with your bank. If your bank is unable to locate your payment please contact the Fund Office immediately. 90003 90134 Living overseas 90135 90002 If you live abroad your benefits can either be paid to a bank account in the UK or direct into an overseas bank account via Western Union.For overseas payments it is important that the information provided is complete and accurate and that all of the information requested on the payment mandate is provided in full, otherwise this may lead to delays in the payment reaching your account. 90003 90002 Download payment mandate 90003 90134 Changing address or bank 90135 90002 You can advise the Fund Office of a change of address using Member Self Service, by completing the relevant form, or by letter or telephone. 90003 90002 Changes of bank must be made in writing or by completing the relevant form.Please note that your pension can only be paid into an account in your name. Change of bank account details should be provided at least 15 working days before your next payment is due. 90003 90002 Please note that due to the large volume of changes received, only changes to bank accounts are acknowledged. 90003 90134 Payslips and P60s 90135 90002 You will receive a payslip for your first pension payment. After that, you will receive a single annual payslip at the start of each tax year. This will provide you with information on: 90003 90195 90196 Your pension increase 90197 90196 Your predicted four-weekly pension for the year 90197 90196 Pension pay dates 90197 90196 Your P60 90197 90204 90002 If you require information regarding your expected annual pension in advance of receiving your annual payslip, for the purposes of any State benefits that you may receive, please contact the Fund Office.90003 90002 If your net pension changes by more than £ 10 compared with the previous pay period you will normally receive an additional payslip. On Week 8 of any tax year your net pension is compared with the predicted four-weekly figure quoted in the annual payslip. 90003 90002 Duplicate annual or additional payslips can be provided by the Fund Office if needed. HM Revenue and Customs (HMRC) does not allow us to produce a duplicate P60 but we can give you a letter with your P60 details for any tax year.All your payslips, including those we do not send to you, can be viewed online using Member self-service. 90003 90134 Tax and tax codes 90135 90144 Living in the UK 90145 90002 Your pension is treated as earned income and will be taxed under the PAYE system, just as your salary was while you were working. HM Revenue and Customs (HMRC) will advise both you and the Fund Office of the correct tax code to be used. 90003 90002 Retirement lump sums are tax-free under current legislation. 90003 90002 A P60 will be included in your annual payslip to help with your tax return.90003 90002 The Fund is not authorised to deal with enquiries about tax matters and all enquiries should be referred to HMRC Taxes at: 90003 90002 Sefton Area Service 90151 The Triad 90151 Stanley Road 90151 Bootle 90151 L75 1HW 90003 90002 90009 Telephone: 90010 0845 300 0627 90003 90002 If you contact the HMRC, you will need to tell them: 90003 90195 90196 Your National Insurance number 90197 90196 The Fund’s reference — 083 / LT7 90197 90204 90144 Living overseas 90145 90002 You will normally be taxed according to the tax laws of the country where you live.You may be able to choose to be subject to UK tax, but you should check with HMRC Financial Intermediaries and Claims Office, which can be contacted at: 90003 90002 Inland Revenue International 90151 Centre for Non-residents 90151 Fitz Roy House 90151 PO Box 46 90151 Nottingham 90151 NG2 1BD 90003 90002 90009 Telephone outside UK: 90010 + 44 151 210 2222 90151 90009 Telephone inside UK: 90010 0845 070 0040 90003 90144 Further information about tax 90145 90002 For more information about tax matters, please visit the HMRC website.90003 .