The Beshenkovichi District Department of the Vitebsk Regional Directorate of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus reminds you that, in accordance with current legislation, mandatory insurance contributions to the fund's budget for 2024 by individual entrepreneurs, notaries, and lawyers must be paid no later than March 1, 2025.

The minimum contribution amount for carrying out activities throughout 2024 is:

- for individual entrepreneurs, notaries, and lawyers – 2,629.20 rubles

(Minimum wage 626 rubles * 12 months * 35%).

Mandatory insurance contributions are not paid by individual entrepreneurs, notaries, and lawyers for periods of non-activity in the reporting year, with such periods indicated in the personalized accounting documents – form PU-3 report, the deadline for submission of which to the Social Protection Fund authorities is no later than March 31, 2025.

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

The exact calculation of the amount of mandatory insurance contributions payable, taking into account periods of activity and non-activity, can be performed using the calculator by following the link: https://www.ssf.gov.by/ru/kalk_ip-ru/.

We also remind you that from October 1, 2024, citizens engaged in: 

∙ self-employment, for which a unified tax on individual entrepreneurs and other individuals is paid;

∙ handicraft activities, for which a handicraft fee is paid;

∙ activities on providing services in the sphere of agro-ecotourism, for which a fee for carrying out this type of activity is paid

are obliged to pay mandatory insurance contributions for pension insurance to the budget of the fund.

The procedure for paying contributions and their deadlines for the specified persons, as defined by Law No. 365-Z, are analogous to those for individual entrepreneurs, in accordance with the Law of the Republic of Belarus of July 15, 2021 No. 118-Z "On contributions to the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus".

The minimum contribution amount, provided that the entity is included in the Register of Small and Medium-sized Enterprises for October-December 2024, is – 544.62 rubles

(Minimum wage 626 rubles * 3 months * 29%).

The contribution exemption is granted to individuals engaged in self-employment, craft activities, or agro-tourism services, who are also pension recipients.

Individual information using form PU-3 is completed and submitted by employees of the Social Protection Fund bodies.

More detailed information can be obtained by contacting the Beshenkovichi District Sector, contact phone numbers:

63161; 63178.