The survivor's pension shall be paid to the family members of the deceased socially insured person. This shall not apply to cases where the cause of the survivor's death is an accident at work or an occupational disease.
The survivor's pension may be received by the children of the deceased, whether or not they have been dependent on the deceased. The brothers, sisters and grandchildren of the deceased may only receive this pension if they have been dependent on the deceased.

Persons who are in an employment relationship and receive a pension from which personal income tax is to be withheld (IIT) may require the SSIA to deduct 23 per cent instead of 20 per cent. The change in the IIT rate may be made during the tax year. It is appropriate to make a change in the IIT rate if it is expected that the amount of the missing tax should be paid when submitting the annual income statement.
If a person submits a written application, the income tax may be withheld at 23 per cent of the pension during the tax year of the SSIA. This means that, taking into account the person's application “Application for the Change of the Income Tax Rate for Persons Receiving the Services of the SSIA”, the VSAA will apply the withholding rate of 23 per cent of the pension even if the amount of the pension the amount shall not exceed EUR 1667. To request the service, you must fill in for a particular form submission addressed to the SSIA.