---
title: "How to check whether your pension was calculated correctly: a lawyer names three key blocks and documents for an audit"
description: "Attorney Serhiy Lytvynenko explained how a pensioner can check the correctness of their pension calculation without knowing the formula: it is enough to conduct an audit of the pension file and cross-check the PFU data with personal documents. In 2026, the recalculation is regulated by Cabinet of Ministers resolution No. 236 of February 25."
date: 2026-09-08T03:32:00.000Z
lang: en
url: https://xab.info/en/posts/how-to-check-pension-calculation-lawyer-names-documents-for-audit
tags: [pension, ukraine, pension-fund, social-security, law, recalculation]
publisher: "XAB.info"
---

# How to check whether your pension was calculated correctly: a lawyer names three key blocks and documents for an audit

![Elderly man with a calculator checks his pension payments and documents on a table with money](https://xab.info/media/2026/09/08/kak-proverit-pravilnost-nachisleniya-pensii-yurist-nazval-dokumenty-dlya-audita/kak-proverit-pravilnost-nachisleniya-pensii-yurist-nazval-dokumenty-dlya-audita-1.webp)

## 🎯 Key Points

- The correctness of the pension calculation can be checked without knowing the formula — it is enough to conduct an audit of the pension file and cross-check the PFU data with personal documents
- In 2026, the recalculation of pensions for working pensioners is carried out under part 4 of Article 42 of Law No. 1058-IV and the Cabinet of Ministers resolution of February 25, 2026, No. 236
- A high salary after retirement is not always beneficially taken into account during recalculation — the PFU chooses the option more favorable for the pensioner
- Before going to court, you must answer three questions: what the PFU took into account, what it did not take into account, and which provision of the law gives the right to a larger amount
- In August 2026, the PFU directed almost 76 billion hryvnias to pension payments, 3.2 billion to insurance payments, and 11.2 billion to social assistance

“I worked all my life, I have a long record of service, but my pension is somehow very small” — this is a complaint that lawyers hear from more than one pensioner. Attorney and managing partner of Winner Partners LLC, Serhiy Lytvynenko, explained in a comment to RBC-Ukraine that the first thing to do in such a situation is not to compare the amount with personal expectations, but to conduct a full audit of the pension file. In his words, the correctness of the pension calculation can be checked even without knowing the complex calculation formula: the key is to understand which documents and data the Pension Fund of Ukraine (PFU) used when forming the payment.

### Three blocks that determine the pension amount

The lawyer identified three main blocks that most often affect the final amount of pension provision: the insurance record (length of service), earnings over a certain period, and other circumstances provided for by law. In practice, according to Lytvynenko, there are often situations where a person has documents about earnings that could affect the pension amount but were not fully taken into account by the fund. That is why a systematic cross-check of the pension file data with personal documents becomes the first and most important step.

### Recalculation in 2026: what the law says

Article 42 of Law of Ukraine No. 1058-IV regulates the recalculation of pensions in connection with changes in the insurance record, earnings and other circumstances. The PFU carries out both mass and individual recalculations. In 2026, the recalculation of pensions for working pensioners is carried out in accordance with part four of Article 42 of the law and the Cabinet of Ministers of Ukraine resolution of February 25, 2026, No. 236. If a person continued to work after the pension was assigned and acquired additional insurance record, the payment may be recalculated taking this record into account, and under certain conditions — the new earnings as well.

### A high salary after retirement is not always a plus

Lytvynenko emphasized an important nuance: “A high salary after retirement does not automatically mean that it will necessarily be beneficial to take into account during recalculation.” The PFU compares the indicators and chooses the option more favorable for the pensioner. Sometimes it is more reasonable to keep the pre-retirement earnings and increase the pension only due to the additional record. This means that the decision to file an application for recalculation taking new earnings into account should be made consciously, after assessing both scenarios in advance.

### Audit of the pension file: where to start

The lawyer advised starting precisely with an audit of the pension file. To do this, it is necessary to obtain information about the recorded insurance record, the earnings indicators used and the coefficients applied. These data should be compared with the documents the pensioner has: employment records (labor books), earnings certificates, contracts. According to the lawyer, sometimes such a check shows that there are no grounds for increasing the pension, and the person understands why they receive exactly that amount. “You don't need to know the pension formula by heart to understand that it should be checked. You need to know your documents and understand exactly which data the Pension Fund used for the calculation,” Lytvynenko concluded.

### Court is not the only and not the first step

Pension recalculation does not always involve going to court. In most cases, according to the lawyer, you first need to apply to the Pension Fund, correctly formulate the claim and provide the missing documents. If the PFU refuses to take into account the circumstances confirmed by law, the issue may move to the level of administrative appeal and judicial protection. “Before going to court, you should answer three key questions: what exactly the PFU took into account, what it did not take into account, and which specific provision of the law gives the person the right to a larger pension amount,” the lawyer noted.

### Context: PFU expenses and alternative assistance

To understand the scale of the system, it is worth referring to fresh data: in August 2026, the Pension Fund directed almost 76 billion hryvnias to pension payments — more than the previous month. In addition, 3.2 billion hryvnias was spent on insurance payments and sick leave in August, and 11.2 billion hryvnias on social assistance. Separately, RBC-Ukraine reported that Ukrainians who lack the insurance record for an old-age pension can count on a separate monthly payment from the state: such social assistance is granted to people aged 65 and over with less than fifteen years of record, and its amount cannot be less than one hundred percent of the subsistence minimum.

## 🔍 Fact-Check Verification

- [Underpaid pension? A lawyer told what to do and where to apply](https://www.rbc.ua/ukr/news/pensiyu-nedoplatili-yurist-rozpoviv-shcho-1788777401.html) - Комментарий адвоката Сергея Литвиненко (Winner Partners) для РБК-Украина. Указаны конкретные нормы: ст. 42 Закона №1058-IV, постановление КМ от 25.02.2026 №236. Данные о расходах ПФУ за август 2026 г. (76 млрд грн на пенсии, 3,2 млрд на страховые, 11,2 млрд на соцпомощь) и условия социальной помощи при стаже менее 15 лет для лиц 65+ подтверждены в тексте источника.

## ❓ FAQ

### Q: Do you need to know the pension calculation formula to check its correctness?
**A:** No. According to attorney Serhiy Lytvynenko, it is enough to conduct an audit of the pension file: obtain information about the recorded record, earnings and coefficients used by the PFU, and compare it with personal documents. The formula does not need to be known by heart.

### Q: How is the pension recalculation carried out in 2026 for a working pensioner?
**A:** The recalculation is carried out in accordance with part four of Article 42 of Law of Ukraine No. 1058-IV and the Cabinet of Ministers of Ukraine resolution of February 25, 2026, No. 236. If a person acquired additional insurance record after the pension was assigned, the payment may be recalculated taking this record and, under certain conditions, the new earnings into account.

### Q: Does a high salary after retirement always increase the pension amount during recalculation?
**A:** No. The PFU compares the indicators and chooses the option more favorable for the pensioner. Sometimes it is more reasonable to keep the pre-retirement earnings and increase the pension only due to the additional record, rather than taking into account new, but not always beneficial, earnings.

### Q: What to do if the Pension Fund refuses to recalculate?
**A:** First, you need to correctly formulate the claim and provide the missing documents. If the PFU refuses to take into account the circumstances confirmed by law, the issue moves to the level of administrative appeal and judicial protection. Before going to court, you should answer three questions: what the PFU took into account, what it did not take into account, and which provision of the law gives the right to a larger amount.

### Q: What alternative payment is due to those who lack the record for an old-age pension?
**A:** Ukrainians aged 65 and over with less than 15 years of insurance record can count on a separate monthly social payment from the state. Its amount cannot be less than 100% of the subsistence minimum.