The general rule is that all income for the year shall be the basis for calculating the pension payments.

However, when a person submits a new application for a pension, the calculation of the pension may only be based on the income that is expected to be earned after the pension entitlement is created.

The authorisation can be applied for a new application for disability/rehabilitation pension and for a new application for old-age pension, in the absence of a continuous period of payment.

The authorisation will only be applied once for the calculation of the old-age pension. In the case of rehabilitation or disability pensioners, an application shall be considered new if the periods are more than two years from the date of the last disability assessment or the person concerned was in active rehabilitation and/or received payments from the Social Insurance Administration.

Cash receivable: The tax authorities' cash register is used for cash receivable. The income is only taken into account for the months in which the pension entitlement was available.

Non-cash income: As a general rule, non-cash income shall affect the re-calculation of pension rights in proportion to the number of months in which the right existed.