Pension
To receive a full pension, a male employee must have attained 63 years of age, and female workers must have attained 58 years of age, with contribution either from the employer or the employee for at least 300 months for men and 240 months for women. The age and number of years of contributions required for a full pension are reduced for persons living in remote mountain areas and mothers caring for five or more children (or for children with disabilities).
There are two parts to the monthly pension: insurance pension and reserve pension. The insurance pension is calculated as the number of contributions made to the insured person's pension fund divided by 180. This pension may not be less than 100% of the basic pension amount set by the government. The reserve pension depends on the savings in the individual retirement account (if the employee has chosen to maintain such an account). The reserve portion of the pension is calculated as the total balance divided by the life expectancy.
Employees must pay 1% of their earnings to their mandatory individual accounts. Employers must pay 25% of the payroll to the notional defined contribution (NDC) account.
Dependents/Survivors Benefits
Tajikistan's law provides that for each survivor of the deceased employee, the pension consists of a base pension and part of the insurance pension. The proportion of the insurance pension is calculated based on the number of family members applying for the insurance pension. The deceased must have paid 60 months' contributions.
The survivors pension is paid in equal parts to each eligible survivor. For one survivor, the pension is 100% of the established basic pension. For two survivors, the pension is 150%. For three or more survivors, the pension is 200%.
Employees must pay 1% of their earnings to a mandatory individual account. Employers must pay 25% of the payroll to the notional defined contribution (NDC) account.
Invalidity Benefits
Tajikistan's law provides for disability benefits through compulsory social pension insurance. The disability insurance pension is provided in the event of Group I, II, and III disability as determined by the state commissioner body, which takes into account the degree of disability.
The insurance pension is paid to the employee regardless of the reason for disability, the continuation of work, or whether the disability occurred during the work period, provided that the insurance premium has been paid for at least 60 months.
The disability pension amount is 100% of the old-age insurance pension for Group I disability, 85% for Group II disability, and 70% for Group III disability. The minimum pension for Group I is 150% of the basic pension established by the government, 125% for Group II, and 100% for Group III.
Employees must pay 1% of their earnings to a mandatory individual account. Employers must pay 25% of the payroll to the notional defined contribution (NDC) account.