2.2 Pensions, employment-related annuities etc.

The items under "2.2 Pensions, employment-related annuities etc." concern old-age pensions from the National Insurance scheme, early retirement pensions, introduction support, payments from employment-related annuities, payments from individual pension agreements, old-age pension and early retirement pensions from abroad etc.

This item does not include disability benefit from the National Insurance Scheme and disability payments from civil service employer pension schemes and private sector employer pension schemes, along with disability payments from personal pension insurance agreements and pension savings agreements or collective life annuities entered into before 2007, including disability payments from overseas. These are included in items 2.1.8 and 2.1.9.

As of the income year 2015, disability benefit from the National Insurance Scheme and disability payments from other schemes are taxable as earned income.

All items for 2.2 in the tax returnSe all items in the tax return