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The Treaty provides guarantees concerning the payment of pensions and some mandatory (state) social security benefits for citizens and stateless persons residing permanently in the territory of Russia and Latvia (including those who have the status of non-citizen in the territory of the Republic of Latvia) as well as their family members who were or are covered by the laws of the two countries, as well as refugees.

Unlike most existing international agreements on pensions which are based on the principle of territoriality, the Treaty calculates the insurance (labour) period proportionally as of 1 January 1991. This implies that each party is responsible only for the insurance period incurred in its territory.