Eligibility and coding of foreign pensions from non-agreement countries 106-08050000

This payment has replaced the following benefits:

• Widow’s Pension
• Widowed Parent’s Allowance
• Bereavement Allowance
• Bereavement Payment

It is paid as a lump sum. In some cases, a person may also receive a monthly payment for a set period (from a few months up to 18 months). The customer will need to advise when their monthly payment ceases.

Assessment:

Policy advice is that the Bereavement Support Payment may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement. Otherwise, the:

• Foreign non-remunerative lump sum is assessed as ordinary income over 12 months from date of receipt (s1073 Social Security Act 1991), or
• monthly payment is assessed as ordinary income

Coding:

• If exempt, do not code. Record details in a DOC
• If the lump sum is assessable income: see Treatment of lump sums
• If the monthly payment is assessable, on the Foreign Pensions Details (FPD) screen, code:
  • Country: field as GB
  • Type: field as OPN (OPN = Other Social Security when using the Foreign Pension Script)
  • Description 1: field with Bereavement Support Payment
  • Ref 1: field with the 8-character National Insurance Number (NIN)
  • Description 2: and Ref 2: fields, leave blank
  • Currency: field with GBP (Pound Sterling)
  • Frequency: field as 4WE
  • Basic Amount: field with gross amount indicated on the payment notice

Assessment:

Policy advice is that these payments are not assessable.

Coding:

Not coded. Record details in a DOC.

Note: Does not include Winter Fuel Payment or Pension Age Winter Heating Payment, code these as OPN.

Assessment:

On 20 March 2024, the Minister for Social Services approved the personal care support schemes from the United Kingdom and Scotland under section 35A of the Social Security Act. As approved schemes, they are exempt from the social security income test under subsection 8(8)(zi) of the Act.

Payments exempt under this section include:

• Social Security (Personal Care Support) (United Kingdom Government Personal Independence Payment) Determination 2013
• Social Security (Personal Care Support - Attendance Allowance and Disability Living Allowance - United Kingdome) Determination 2018
• Social Security (Adult Disability Payment) (Scottish Government Personal Care Support)
• Social Security (Child Disability Payment) (Scottish Government Personal Care Support)

Coding:

Not coded. Record details on a DOC.

For assistance with coding:

• other government payments, see Foreign pension coding
• other private payments (for example, occupation-based pensions such as Teachers, Police, NHS, Civil Service, or pensions for local council or government employees), see Foreign income and assets
• Industrial Injuries Disablement Benefit (IIDB). Tax free benefit paid to people injured at work. Can be paid with the State Pension

BA

For:

• Starosna mirovina/penzija / Старосна пензија – Age pension, code: AGE
• Invalidska mirovina/penzija / Инвалидска пензија) – Invalidity pension, code: INV
• Obiteljska mirovina /Porodična penzija / Породична пензија) - Survivor pension, code: SUR
• Naknada za tjelesna/fizička onesposobljenost - Compensation for physical damage, code: OPN
  (OPN = Other Social Security when using the Foreign Pension Script)
  • This payment is only paid by Federacija to a person who has been found to have a physical impairment

For:

• Federacija Age pension, code: FZ MIO/PIO AGE
• Republika Srpska Age pension, code: Fond PIO RS AGE
• Federacija Invalidity pension, code: FZ MIO/PIO INV
• Republika Srpska Invalidity pension, code: Fond PIO RS INV
• Federacija Survivor pension, code: FZ MIO/PIO SUR
• Republika Srpska Survivor pension, code: Fond PIO SUR
• Federacija Physical damages payment, code: Phy. Damages

Code the 10-digit Pension registration number.

For:

• Federacija – Matični broj (MB):
  • Format: 1234567890

Note: the number may be 13-digits long and contain 3 leading zeros followed by 10 digits. Ignore the leading zeros: for example, for 0001234567890, record: 1234567890.

• Republika Srpska – the 10-digit Lični broj osiguranika (LBO) / Лични број осигураниka (ЛБO)

Leave blank.

For both funds, code the 13-digit Personal Identification Number (JMB / JMБ):

• Format: 0101940111111, where digits:
  • 1 and 2 denotes the customer’s day of birth
  • 3 and 4 denotes the customer’s month of birth
  • 5, 6 and 7 denotes customer’s year of birth (minus the century e.g. 940 for 1940)
  • 8 and 9 denotes area customer was registered (e.g. 14 is for Tomislavgrad)
  • 10, 11 and 12 denotes combination of gender and ordinal number
  • 13 denotes the control number

BAM (Bosnian Convertible Mark)

Note: on pension statements, the currency may be written as KM which indicates BAM.

MTH

Code the gross monthly amount as indicated on the Notice of Grant or official pension statement.

Note: Known Federacija and Republika Srpska indexation (CPI) rates are found on the CFP Rate Calculator via the Residence and International homepage.

Leave blank.

For assistance with coding other government payments, see Foreign pension coding.

For assistance with coding other private payments, see Foreign income and assets.

CN

AGE

Code the appropriate Chinese pension fund district/office name from the pension statement provided (e.g. Fuzhou).

Code the 18-digit Chinese personal ID number (身份证号 or 公民身份号码):

Format: nnnnnnYYYYMMDDnngX, where the:

• 1st to 6th digits (n) identifies the customer’s birth region code in China
• 7th -14th digits (YYYYMMDD) indicate the customer’s date of birth
• 15th and 16th digits (n) denote the sequence code
• 17th digit (g) denotes the gender
  • male – odd number
  • female – even number
• 18th digit (X) denotes the check code

If this number is not provided, record either the:

• 14-digit Chinese Social Security Number (个人社会保险登记码)
• 12 alphanumeric character Resident ID Number (居民身份号码)

Leave blank.

Leave blank.

CNY (Chinese Yuan)

MTH

Code the gross monthly amount as indicated on the Notice of Grant or official pension statement.

Leave blank.

For assistance with coding other government payments, see Foreign pension coding.

For assistance with coding other private payments, see Foreign income and assets.

FR

For:

• Pension de retraite - Retirement Pension, code: AGE
• Retraite de base – Basic Pension, code: AGE
• Maladie/Invalidité – Invalidity Pension, code: INV
• Pension de réversion – Survivor Pension, code: SUR
  • If Retraite de reversion (Survivor component) is paid in addition to an existing AGE or INV pension, see Basic Amount: field
• Retraite Complémentaire - Complementary Pension, code: OPN (OPN = Other Social Security when using the Foreign Pension Script)

Note: France may pay lump sums (versement forfaitaire unique) in lieu of pension.

Foreign non-remunerative lump sums are assessed as ordinary income for 12 months from date of receipt (s1073 Social Security Act 1991). See Treatment of lump sums.

Where a customer is granted a lump sum payment in lieu of an on-going pension payment: If the customer has a claim in progress on the FGS screen, FGD screen must be updated to FIN-NOM when FID coding is completed.

Code the French fund name (e.g. CNAV, AGIRC).

Code the 15-digit Numéro de sécurité sociale (No de numéro sécurité sociale) or Dossier number:

Format: n nn nn nn nnn nnn nn, where the:

• 1st digit denotes the gender:
  • male = 1
  • female = 2
• 2nd and 3rd digits are the person’s birth year (e.g. 94 for 1994)
• 4th and 5th digits are the person’s birth month (e.g. 03 for March)
• 6th and 7th digits denote the person’s French birth department code (for a person born outside of France, their code will be: 99)
• 8th to 10th digits denotes the French commune code
• 11th to 13th digits denotes the sequential number
• 14th and 15th digits denote the control number

Leave blank.

Leave blank.

EUR (Euro)

For:

• AGE/INV/SUR pension, code: MTH (or ANN, where indicated)
• Complementary pension, code: 3MT (or MTH if customer is in France or when indicated)

For Retraite de reversion (Survivor component), add amount to the existing basic rate of AGE or INV pension. Do not code as a separate payment.

For all other payments code the gross amount as indicated on the Notice of Grant or official pension statement.

• Note: Indexation (CPI) rates are available for both the main (AGE/INV/SUR) and complementary pensions via the CFP Rate Calculator via the Residence and International homepage. On the drop-down list in the calculator:
  • French – Basic – contains main payments indexation rates
  • French – ARRCO – contains complementary pension indexation rates
• Care has to be taken not to code the net amount (Montant net mensual OR Monant net de l’allocation trimestrielle). Assess the gross amount

Leave blank.

May be identified by any of the following paying funds: PERCO, PERP, PRÉFON, ’LOIS MADELIN’.

Retirement savings are private pensions. See Foreign income and assets.

For assistance with coding other government payments, see Foreign pension coding.

For assistance with coding other private payments, see Foreign income and assets

PH

For:

• Old Age/Retirement Pension, code: AGE
• Partial/Total Disability Pension, code: INV
• Death Benefit (SSS) or Survivorship Pension (GSIS), code: SUR
• Philippine Veterans Affairs Office (PVAO) or Armed Forces of the Philippines (AFP) pension, code: SER

Code the Philippines fund name (e.g. SSS, GSIS, PVAO, AFP).

For:

• SSS pensions, code the 10-digit Social Security (SS) Number:
  • Format: nn-nnnnnnn-n
• GSIS pension, code the Retirement number:
  • The format length can very but generally have the letter A and zeros in it
• Service payments, code reference number provided

Leave blank.

Leave blank.

PHP (Philippine Peso)

For:

• SSS payment – code: ANN
  • Note: Calculate monthly amount x13
• GSIS and Service payment – code: MTH

For all other payments code the gross amount as indicated on the Notice of Grant or official pension statement.

Leave blank.

Assessment: Policy advice is that funeral benefits may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement. Otherwise, the amount is assessed as ordinary income over 12 months from date of receipt (s1073 Social Security Act 1991).

Coding:

If exempt, not coded but details should be recorded in a DOC.

If assessable, see Treatment of lump sums.

For assistance with coding other government payments, see Foreign pension coding.

For assistance with coding other private payments, see Foreign income and assets.

SE

Code AGE when any of the following Ålderspension - Old Age Pension types are identified:

• Inkomstpension (Income pension)
• Premiepension (Premium pension)
• Garantipension (Guarantee pension) – income tested pension

Note: Payment are made by Pensionsmyndigheten / Pensions Myndigheten (Swedish Pension Agency). They used to be paid by Försäkringskassan (Social Pension Agency).

Code INV when any of the following Sjukpension/Handikappersättning - Invalidity Pension types are identified:

• Inkomstrelaterad sjukersättning (Earnings-related pension)
• Garantiersättning (Guarantee pension) – income tested pension

Note: Generally paid by the following pension fund – Försäkringskassan (Social Pension Agency)

Code SUR when any of the following Efterlevandepension – Survivor Pension types are identified:

• Änkepension (Widow’s pension)
• Omställningspension (Spouse’s adjustment pension)
  • Inkomstrelaterad omställningspension (Earnings-related pension variant)
  • Garantiepension till omställningspension (Guarantee pension variant)
• Premiepension (Spouse's premium pension)
• Barnpension (Orphan's pension)
• Efterlevandestöd till barn (Orphan’s allowance)

If any survivor pension type component is paid in addition with an existing AGE or INV pension, see Basic Amount: field

For Tilläggspension - Supplementary pension, see Basic Amount: field

Code an abbreviated version of the Swedish payment name (e.g. INKOM+TILL - where both an Inkomstpension and Tilläggspension is paid, GARANT - where only a Garantipension is paid).

Code the 10 or 12-digit Personal Number (Personnummer), when provided:

• Format: YYYYMMDD-bbbX OR YYMMDD-bbbX, where:
  • YY(YY)MMDD denotes the customer’s birth date
  • the hyphen (-) is used by default; however, when the customer turns 100, the hyphen turns to a plus (+) sign
  • bbb denotes the sequential birth number, where the last digit identifies the person gender:
    male – odd number
    female – even number
  • X denotes the check digit

Leave blank.

Leave blank.

SEK (Swedish Krona)

MTH

Where:

• Efterlevandepension (Survivor Pension component) has been added to an existing basic rate of AGE or INV pension, add this amount to the existing basic amount. Do not code as a separate payment
• Tilläggspension (Supplementary pension) is stated, add this amount to the main pension (AGE/INV/SUR) amount

For all payments code the gross amount before tax (skatt) as indicated on the Notice of Grant or official pension statement.

Leave blank.

For assistance with coding other government payments, see Foreign pension coding.

For assistance with coding other Private/Occupational Pensions (Tjänstepension), for example, Alecta, Länsförsäkringar, Folksam, AMF, Avanza and Danica, see Foreign income and assets.