The Saeima¹ has adopted and
the President has proclaimed the following law:

Law on Service Pensions of Artists of State and Local Government Professional Orchestras, Choirs, Concert Organisations, Theatres, and Circus and Allowance for Creative Work of Ballet Artists

[14 January 2010]

Section 1. Terms Used in this Law

The following terms are used in the Law:

1) ballet artist (ballet soloist, ballet dancer, and dancer) - a person whose work duty is to perform solo dances, dances together with a partner, in a troupe or a dance group in performances, concerts;

2) circus artist (circus acrobat, circus show leader, clown, illusionist (magician), juggler, gymnast, equilibrist, athlete, conjurer) - a person whose work duty is to give a public performance at a circus;

3) choir artist (choir singer, vocalist) - a person whose work duty is to sing in an ensemble, choir in performing music works;

4) puppet theatre actor (actor) - a person whose work duty is to play parts by manipulating puppets (string puppet, parterre puppet, marionette) in dramatic performances at a theatre;

5) orchestra artist (orchestra musician, instrumentalist, wind instrument musician, percussionist, string instrument musician) - a person whose work duty is to play one or several music instruments in an orchestra in performing music works;

6) soloist vocalist (singer) - a person whose work duty is to sing solo parts or roles, to sing in an ensemble in performing music works in performances, concerts;

7) theatre actor (actor, actress en travesti) - a person whose work duty is to play parts in dramatic performances at a theatre;

8) artist of a State and local government professional orchestra, choir, concert organisation, theatre or circus - a ballet, circus, choir or orchestra artist, a theatre or puppet theatre actor, a soloist vocalist.

[31 December 2025]

Section 2. Purpose of the Law

The purpose of this Law is to ensure the right to service pension for artists of State and local government professional orchestras, choirs, concert organisations, theatres and circus (hereinafter - the person) in light of the fact that working in these professions over a certain time is connected with the loss of one's professional skills before reaching the age determined for the granting of old-age pension, to lay down the procedures for the granting, calculation, and disbursement of service pension, and also to ensure the right to an allowance for creative work for ballet artists and determine the procedures for the granting, calculation, and disbursement of such allowance.

[14 January 2010]

Section 3. Right to Service Pension

(1) The following persons have the right to service pension:

1) ballet artists - after 18 years of work and attaining 38 years of age;

2) soloist vocalists and circus artists - after 20 years of work and attaining 45 years of age;

3) orchestra and choir artists and puppet theatre actors - after 25 years of work and attaining 50 years of age;

4) theatre actors - after 35 years of work and attaining 58 years of age.

(2) After release from work, representatives of the following professions have the right to a service pension of a five-year period as a support for retraining (hereinafter - the retraining support) if the employer certifies the fact of a significant impairment or loss of professional capacity for work:

1) for ballet and circus artists who have worked in the relevant profession for not less than 11 years and are in employment relationship in this profession;

2) for soloist vocalists, orchestra and choir artists, theatre and puppet theatre artists who have worked in the relevant profession for not less than 15 years and are in employment relationship in this profession.

[3 December 2025 / See Paragraph 18 of Transitional Provisions]

Section 4. Calculation of the Length of Service

(1) The periods worked in a State and local government professional orchestra, choir, concert organisation, theatre or circus shall be included in the length of service which gives the right to receive service pension.

(2) The periods worked in a professional orchestra, a choir, a concert organisation, a theatre or a circus which operated within the territory of Latvia until 4 May 1990 shall also be included in the length of service which gives the right to receive service pension.

(3) For persons who have worked in the professions specified in Section 3 of this Law, the length of service shall be calculated by summing up the periods worked in each of these professions. The number of years worked which is required for the calculation of service pension shall be determined according to the last profession in which not less than three years have been worked.

Section 5. Remuneration from which Service Pension is Calculated

Service pension and retraining support shall be calculated from the average monthly work remuneration of the person for the period of the last 120 months which ends two months prior to releasing the person from work.

[3 December 2025 / See Paragraph 17 of Transitional Provisions]

Section 6. Periods for Granting Service Pension

Service pension shall be granted to the person who has been released from work in a profession which gives the right to such pension in conformity with the provisions of Section 3, Paragraph one of this Law.

[3 December 2025]

Section 7. Calculation of Service Pension and Funds for the Disbursement of Service Pension

(1) Service pension in the amount of 45 per cent of the average monthly remuneration of a person shall be granted in accordance with the number of years worked in the respective profession specified in Section 3, Paragraph one of this Law.

(2) Service pension in the amount of 45 per cent of the average monthly remuneration of a person shall be granted in accordance with the provisions of Section 3, Paragraph two of this Law.

(3) The amount of service pension may not be less than the amount of the State social security benefit provided for persons specified in Section 13, Paragraph one, Clause 1 of the Law on State Social Allowances (hereinafter - the State social security benefit).

(4) [3 December 2025]

(5) Service pension shall be disbursed from the funds of the State basic budget allocated to the Ministry of Welfare in accordance with the appropriation from the annual State budget law.

(6) [3 December 2025]

[9 September 2010; 17 December 2020; 3 December 2018 / See Paragraphs 15 and 19 of Transitional Provisions]

Section 8. Increasing the Amount of Service Pension

Service pensions shall be reviewed in accordance with the periods and procedures for reviewing State pensions laid down in the law On State Pensions.

[9 July 2013]

Section 9. Procedures for Requesting and Disbursing Service Pension

(1) The request for service pension and the documents required for its granting shall be submitted by the requester of pension to one of the divisions of the State Social Insurance Agency.

(2) An official of a division of the State Social Insurance Agency shall examine a request for service pension and the documents required for its granting and take the decision to grant service pension or refuse to grant service pension.

(3) Upon a request of the State Social Insurance Agency, the Ministry of Culture shall provide information on the length of service and remuneration for work of the artists of State and local government professional orchestras, choirs, concert organisations, theatres, and circus from which service pension is calculated.

(4) Persons who have the right to several service pensions shall be granted only one pension according to the choice of the respective person.

(5) The procedures for the granting and disbursement of service pension shall be determined by the Cabinet.

(6) A recipient of service pension may authorise another person to receive his or her pension.

(7) A requester may contest the administrative acts issued by the officials of the State Social Insurance Agency or their actual actions to the director of the State Social Insurance Agency. A decision of the director of the State Social Insurance Agency may be appealed to a court in accordance with the procedures specified by the Administrative Procedure Law.

[9 September 2010]

Section 9.¹ Certificate of the Recipient of Service Pension

(1) The certificate of the recipient of service pension shall be issued to a recipient of service pension.

(2) The procedures for the issuing and cancelation of the certificate of the recipient of service pension and also the sample form of the certificate of the recipient of service pension shall be determined by the Cabinet.

[13 June 2013]

Section 10. Discontinuation of the Disbursement of Service Pension

(1) The disbursement of service pension shall be discontinued from the day when the person has attained the retirement age specified in the law On State Pensions for granting old-age pension if old-age pension has not been granted early to the person. If old-age pension has been granted early to the person, the disbursement of service pension shall be discontinued from the day of granting the early old-age pension.

(2) Disbursement of service pension shall be discontinued in the following cases:

1) the recipient of service pension recommences work in any profession (position) which gives the right to service pension;

2) the recipient of service pension is receiving unemployment benefit.

(3) The recipient of service pension has the obligation to inform the State Social Insurance Agency within 10 days of the setting in of the circumstances referred to in Paragraph two, Clause 1 of this Section.

[3 December 2025 / See Paragraphs 15 and 16 of Transitional Provisions]

Section 11. Disbursement of Service Pension for Previous Period

(1) The calculated amounts of service pension which the recipient of pension has not received on time shall be disbursed for the period that has passed, but which is not longer than three years.

(2) If the calculated amounts of service pension have not been received on time due to the fault of the institution which grants or disburses service pension, these amounts shall be disbursed for the period that has passed without any restriction on the term.

Section 12. Deductions from Service Pension

(1) Deductions from service pension may be made:

1) based on a court ruling;

2) based on the decision of an official of a division of the State Social Insurance Agency in order to recover overpaid amounts of pension that have been overpaid to a recipient of service pension due to his or her fault. In this case, 10 per cent of the disbursable amount of service pension shall be deducted each month until the moment when the overpaid amounts are extinguished.

(2) Maintenance for the support of minor children shall be recovered first.

(3) The total amount of deductions per month may not exceed 50 per cent of the amount of service pension.

(4) If the disbursement of service pension is discontinued before the debt is discharged, the remaining amount of debt shall be recovered in accordance with the procedures stipulated by law.

[9 September 2010]

Section 13. Disbursement of Service Pension Not Received Due to the Death of the Person and Funeral Allowance

(1) The spouse or all relatives of the first and second degree of a recipient of service pension have the right to receive the amounts of service pension calculated but not disbursed until the death of the recipient of service pension, but another person - on the basis of an inheritance certificate or a court ruling.

(2) If a recipient of service pension has died, a funeral allowance in the amount of two monthly service pensions shall be disbursed to his or her family or the person who has undertaken to arrange the funeral. In order to receive a funeral allowance, the requester thereof or his or her authorised person shall, within 12 months after the day of death of the recipient of service pension, submit a written submission to a division of the State Social Insurance Agency and present a personal identification document.

(2¹) If a recipient of service pension has died, a lump sum benefit in the amount of two pensions of the deceased spouse shall be granted and disbursed to the surviving spouse on the basis of his or her request. The right to lump sum benefit arises if the surviving spouse is the recipient of old-age, disability or service pension on the day of death of the deceased spouse and the death has occurred after 1 June 2010. The right to benefit exists if it is requested within 12 months after the day of death of the deceased spouse.

(3) [9 September 2010]

[13 May 2010; 9 September 2010]

Section 14. Allowance for Creative Work

(1) The ballet artists who have been dismissed from work in the profession of ballet artist until 31 December 1998 have the right to receive an allowance for the performed creative work in addition to State pension. When determining the right to allowance, the assessment of the creative work of the requester shall be taken into account.

(2) Allowance shall be paid by the Ministry of Culture from the State budget funds allocated for the current year.

(3) Creative work shall be assessed by taking into account the following criteria:

1) leading role in a multi-act classical ballet - 10 points;

2) leading role in a multi-act ballet - 8 points;

3) leading role in a multi-act children's ballet - 5 points;

4) leading role in a single-act ballet or ballet performance - 6 points;

5) supporting role in a classical ballet - 4 points;

6) supporting role in other ballets - 3 points;

7) participation in competitions of ballet performers:

a) received a medal (prized place) - 10 points;

b) a laureate (diploma) - 5 points.

(4) The requester of allowance shall be assigned Category I if his or her creative work has been assessed with 121 points and more; the requester of allowance shall be assigned Category II if his or her creative work has been assessed with 80 to 120 points.

(5) Allowance shall be determined in triple the amount of the State social security benefit if Category I is assigned and in double the amount of the social security benefit if Category II is assigned.

(6) The procedures for the granting and disbursement of allowance shall be determined by the Cabinet.

[14 January 2010]

Section 15. Disbursement of Service Pension to Persons Departing to Foreign Countries

Service pension granted to persons who depart for permanent residence to a foreign country shall be disbursed in accordance with the procedures determined in the law On State Pensions for the disbursement of State pensions.

[9 September 2010]

Transitional Provisions

[8 November 2007]

1. If the person is concurrently the recipient of service pension and unemployment benefit on 31 December 2007, then the disbursement of service pension to such person shall be discontinued from 1 February 2008 for the remaining period of the disbursement of unemployment benefit.

2. [13 May 2010]

3. [13 May 2010]

4. [13 May 2010]

5. [13 May 2010]

6. [13 May 2010]

7. The unreceived part of pension shall be disbursed to the person for whom disability was determined and who received service pension in restricted amount during the period between 1 July 2009 and 31 October 2009 in accordance with Paragraphs 2, 3, and 4 of these Transitional Provisions from 1 November 2009.

[15 October 2009]

8. The Ministry of Culture shall continue the disbursement of allowance from the State budget funds allocated for the current year to the person to whom the allowance for creative work has been granted in accordance with Cabinet Regulation No. 176 of 28 February 2006, Regulation Regarding the Granting of Allowance to Outstanding Ballet Artists of Latvia.

[14 January 2010]

8.¹ The Ministry of Culture shall disburse the deducted (unreceived) part of service pension in July 2010 together with service pension for July to persons who received the service pension granted in accordance with the provisions of this Law in restricted amount of 90 or 30 per cent of the granted service pension during the period between 1 July 2009 and 31 May 2010.

[13 May 2010]

9. If the recipient of service pension has died within the period from 1 July 2009 until 31 May 2010, a spouse or all relatives of the first and second degree of the recipient of service pension have the right to receive the part of service pension due to (unreceived by) such recipient, but another person - based on an inheritance certificate or a court ruling.

[13 May 2010]

10. The personal income tax rate applied to the part of service pension to be reimbursed for the period from 1 July 2009 until 31 December 2009 shall be 23 per cent.

[13 May 2010]

11. If the salary tax booklet submitted to the Ministry of Culture contains an entry on the right to tax rebates or additional tax rebates, these rebates shall be taken into account in the calculation of tax for the reimbursable part of service pension.

[13 May 2010]

12. Persons to whom the reimbursable part of service pension has been disbursed for the period from 1 July 2009 until 31 December 2009 and who voluntarily want to submit the annual income return for 2009 shall submit this return to the State Revenue Service after receipt of the reimbursable part of service pension.

[13 May 2010]

13. Persons to whom the reimbursable part of service pension has been disbursed for the period from 1 July 2009 until 31 December 2009 and who, in accordance with the law On Personal Income Tax, have the obligation to submit the annual income return to the State Revenue Service not later than until 1 April of the year following the taxation year shall submit a clarified annual income return for 2009 to the State Revenue Service by 1 August 2010 and pay into the State budget the sum of the calculated tax not later than by 16 August 2010, but, if the sum of the calculated tax exceeds LVL 450, the payer may pay it into the budget in three instalments - by 16 August, 16 September, and 16 October, paying one third of the sum each time.

[13 May 2010]

14. Amendment to Section 7, Paragraph six of this Law shall come into force on 1 January 2023. When service pension is disbursed in accordance with Section 7, Paragraph six of this Law, the monthly amount of life annuity that has been determined in conformity with the life insurance (life annuity) contract for the use of the funded pension capital accumulated in the State funded pension scheme (if such contract has been concluded) shall not be taken into account if old-age pension has been granted to the person in accordance with the law On State Pensions by 31 December 2022.

[17 December 2015]

15. Amendment regarding the deletion of Section 7, Paragraph six of this Law and the new wording of Section 10, Paragraph one shall be applicable to persons who enter into employment legal relationship after 1 January 2027. For persons who have commenced employment legal relationship in a State and local government professional orchestra, choir, concert organisation, theatre, or circus until 31 December 2026 and are recipients of service pension:

1) old-age pension shall be granted in accordance with the law On State Pensions. When the recipient of service pension reaches the age specified in the law On State Pensions, the disbursement of service pension to him or her shall be discontinued until the granting of old-age pension. After granting of old-age pension, the disbursement of service pension shall be resumed, reducing it by the amount of the granted old-age pension and the monthly amount of the granted life annuity which has been determined according to the life insurance (life annuity) contract for the use of the funded pension capital accrued in the State funded pension scheme (if such has been concluded);

2) the amount of such pension shall be amended if old-age pension is granted to the recipient of service pension in accordance with the law On State Pensions.

[3 December 2025]

16. For persons for whom the right to service pension arises until 31 December 2026, it shall be granted, calculated, and disbursed in accordance with the provisions of this Law which were in force on 31 December 2025 in conformity with the restriction specified in Section 10, Paragraph two, Clause 1 of this Law.

[3 December 2025]

17. Amendment to Section 5 of this Law regarding its new wording shall apply to the persons whose length of service, as on 1 January 2027, is less than 15 years. On the day when the right to service pension arises, it shall be granted, calculated, and disbursed to such persons whose length of service as on 1 January 2027 is more than 15 years in accordance with the provisions of this Law which were in force on 31 December 2025, except for Section 5 of this Law regarding the work remuneration from which the service pension is calculated. Service pension for the abovementioned persons shall be calculated from the average monthly work remuneration of the person for the period of the last five years which ends two months prior to releasing the person from work.

[3 December 2025]

18. The length of service necessary specified in Section 3, Paragraph one, Clause 4 of this Law that is necessary for granting service pension - from 30 to 35 years of age - and the age to be attained - from 55 to 58 years of age - shall increase gradually. For such persons whose length of service, as on 1 January 2027, is less than 15 years, from 1 January 2027 it shall be 30 years and six months upon attaining 55 years and six months of age; from 1 January 2028 - 31 years upon attaining 56 years of age; from 1 January 2029 - 31 years and six months upon attaining 56 years and six months of age; from 1 January 2030 - 32 years upon attaining 57 years of age; from 1 January 2031 - 32 years and six months upon attaining 57 years and six months of age; from 1 January 2032 - 33 years upon attaining 58 years of age; from 1 January 2033 - 33 years and six months upon attaining 58 years of age; from 1 January 2034 - 34 years upon attaining 58 years of age; from 1 January 2035 - 34 years and six months upon attaining 58 years, and from 1 January 2036 - 35 years upon attaining 58 years of age.

[3 December 2025]

19. Amendment to Section 7, Paragraph one of this Law regarding the replacement of number "55" with number "45" and amendment regarding the new wording of Paragraph two shall apply to such persons whose length of service as on 1 January 2027 is less than 15 years. On the day when the persons whose length of service, as on 1 January 2027, is more than 15 years obtain the right to service pension, those provisions of Section 7, Paragraphs one and two of this Law, and also the condition which determine that the amount of service pension may not exceed the tenfold amount of the State social insurance allowance which was in force on 31 December 2025, and Paragraphs 17 and 18 of these Transitional Provisions shall be applied.

[3 December 2025]

This Law shall come into force on 1 January 2005.

This Law has been adopted by the Saeima on 17 June 2004.

President V. Vīķe-Freiberga

Rīga, 7 July 2004

¹ The Parliament of the Republic of Latvia

Translation © 2026 Valsts valodas centrs (State Language Centre)