LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of July 19, 2011 No. 1049/11/13-11

In pursuance of Item 2 of the resolution of the Plenum of the Supreme administrative court of Ukraine of June 20, 2011 and for ensuring identical application by administrative courts of Articles 40, 42 Laws of Ukraine of July 9, 2003 No. 1058-IV "About obligatory national pension insurance" (further - the Law No. 1058IV) the Supreme administrative court of Ukraine considers No. 4 necessary to pay attention to it.

The part two of article 40 of the Law No. 1058-IV establishes procedure for wages determination (income) for calculation of pension. The pension recalculation in connection with increase, in particular insurance years of service, is established by part four of article 42 of the specified Law.

The specified regulations during 2006-2008 experienced changes (comparative tables of part two of Article 40 and part four of article 42 of the Law No. 1058 in the editions operating during 2007-2008 are attached) therefore courts have difficulties during their application.

So, the part two of article 40 of the Law No. 1058-IV establishes formula of the salary (income) for calculation of pension.

In edition of the Law of July 9, 2003 No. 1058-IV which became effective on January 1, 2004 the specified formula was such:

where:

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