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 2022 by individual entrepreneurs, notaries, lawyers, and self-employed citizens must be paid no later than March 1, 2023.

The minimum contribution amount for carrying out activities throughout 2022 is:

- for individual entrepreneurs, notaries, lawyers – 2,006.59 rubles

(Minimum wage 457 rubles * 2 months * 35% + 479.83 rubles (indexed minimum wage) * 35%) + 480.96 rubles (indexed minimum wage) * 3 months * 35% + 482.29 rubles (indexed minimum wage) * 3 months * 35% + 483.17 rubles (indexed minimum wage) * 3 months * 35%);

 

- for self-employed individuals – 1,662.59 rubles

(Minimum wage 457 rubles * 2 months * 29% + 479.83 rubles (indexed minimum wage) * 29%) + 480.96 rubles (indexed minimum wage) * 3 months * 29% + 482.29 rubles (indexed minimum wage) * 3 months * 29% + 483.17 rubles (indexed minimum wage) * 3 months * 29%).

Periods of carrying out and not carrying out activities are subject to reflection in the documents of personalized accounting – report form PU-3, the deadline for submission to the Fund bodies is no later than March 31, 2023.

Form PU-3 can be downloaded at the link: http://portal.ssf.gov.by/mainPage/important/software/.

An accurate calculation of the amount of mandatory insurance contributions payable, taking into account the periods of carrying out and not carrying out activities, can be made using the calculator by following the link: https://www.ssf.gov.by/ru/kalk_ip-ru/ .

We also remind you that from January 1, 2023, individual entrepreneurs who, simultaneously with carrying out entrepreneurial activity, are in employment relations, are excluded from the category of persons eligible to voluntarily pay contributions to the Fund's budget.

This means that the above categories of individuals, like all other categories of individuals independently paying contributions to the Fund's budget, are obliged to pay mandatory insurance contributions for the periods of carrying out entrepreneurial activity in the reporting year.

Detailed information can be obtained at the district departments of the Social Protection Fund at the place of registration.