Individuals paying mandatory insurance contributions for themselves
The Vitebsk Regional Department of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus reminds that, in accordance with the current legislation, mandatory insurance contributions to the Fund's budget for 2021 by individual entrepreneurs, notaries, lawyers, and self-employed citizens must be paid no later than March 1, 2022.
The minimum contribution amount for carrying out activities throughout 2021 is:
- for individual entrepreneurs, notaries, lawyers – 1,705.30 rubles
(Minimum wage 400 rubles * 8 months * 35% +
+ 417.86 rubles (indexed minimum wage for September) * 35% +
+ 418.14 rubles (indexed minimum wage) * 3 months * 35%);
- for self-employed individuals – 1,412.96 rubles
(Minimum wage 400 rubles * 8 months * 29% +
+ 417.86 rubles (indexed minimum wage for September) * 29% +
+ 418.14 rubles (indexed minimum wage) * 3 months * 29%).
Periods of carrying out and not carrying out activities are subject to reflection in the personalized accounting documents – the PU-3 form report, the deadline for submitting which to the Fund's authorities is no later than March 31, 2022.
The PU-3 form can be downloaded at the link: http://portal2.ssf.gov.by/mainPage/software.html.
The exact calculation of the amount of mandatory insurance contributions payable, taking into account the periods of carrying out and not carrying out activities, can be performed using the calculator by following the link: https://ssf.gov.by/ru/kalk_ip-ru/ .
Detailed information can be obtained from the regional departments of the Social Protection Fund at the place of registration.