8 ANDREJEVA v. LATVIA JUDGMENT 28. Section 100 of the Act, incorporated in section 241 of the Latvian SSR’s Labour Code (Latvijas PSR Darba likumu kodekss), provided: “All workers and civil servants shall be covered by compulsory State social insurance. Compulsory social insurance ... for workers and civil servants shall be provided at the State’s expense. Social-insurance contributions shall be paid by enterprises, institutions and organisations without any deductions from the salaries of workers and civil servants. Failure by an enterprise, institution or organisation to pay socialinsurance contributions shall not deprive workers and civil servants of their entitlement to State social insurance.” 29. The relevant provisions of the State Pensions Act of 14 July 1956 (Закон « О государственных пенсиях ») read as follows: Section 6 “Pensions shall be paid by the State from the means allocated annually from the USSR State budget, including the means from the State social-insurance budget deriving from the contributions of enterprises, institutions and organisations, without any deduction from salaries.” Section 53 “Pensions shall be calculated on the basis of the average monthly wage ... This includes all types of wages in respect of which insurance contributions are paid, except remuneration for overtime, for discharging additional functions, and any other types of occasional payment. The average monthly wage shall be calculated in respect of the last twelve months of employment, or, where the person claiming the pension so requests, for any five consecutive years in the ten-year period preceding the pension claim. ...” 30. The relevant provisions of the Rules on the Payment of State SocialInsurance Contributions (Правила уплаты взносов на государственное социальное страхование), adopted by joint Decree no. 890 of the USSR Council of Ministers and the All-Union Central Council of Trade Unions of 12 September 1983, read as follows: Rule 1 “Enterprises, institutions and organisations employing workers, civil servants and other categories of employees subject to compulsory State social insurance shall pay social-insurance contributions ...”