Individual entrepreneurs with a place of employment are obliged to pay contributions to the Social Protection Fund (FSSN) from 2023.

The Beshenkovichi District Department of the Vitebsk Regional Directorate of the Social Protection Fund of the Ministry of Labour and Social Protection of the Republic of Belarus draws attention to the change in the procedure for payment of mandatory insurance contributions by individual entrepreneurs to the FSSN budget.

To enhance the social protection of individuals who independently pay contributions to the fund's budget, and taking into account the obligation to pay such contributions only for periods of activity, Law of the Republic of Belarus No. 118-Z of 15.07.2021 “On Contributions to the Budget of the State Non-Budgetary Fund for Social Protection of the Population of the Republic of Belarus” regulates the list of benefits for individual entrepreneurs.

From January 1, 2023, individual entrepreneurs who simultaneously carry out entrepreneurial activities and:

• are employed,

involving membership (participation) in legal entities of any organizational and legal forms;

• are owners of property (participants, members, founders) of legal entities and perform the functions of managers of these legal entities.

This means that employed individual entrepreneurs, like all other categories of individuals, independently paying contributions to the FSZN budget, during employment are obliged to pay contributions to the FSZN budget during the reporting year, but no later than March 1 of the year following the reporting year (para. 2 Art. 8 of Law No. 118-Z).

At the same time, the norm that individual entrepreneurs have the right not to pay contributions to the fund's budget for periods of non-entrepreneurial activity in the reporting year, indicating such periods in the documents, is preserved.

personalized accounting under Form PU-3 "Individual Information" (Part 2, Clause 2, Article 11 of Law No. 118-Z).

Individual entrepreneurs who, concurrently with carrying out entrepreneurial activities, are recipients of pensions, are entitled to voluntary participation in the state social insurance system:

• are recipients of pensions;

• are entitled to child care benefits for children under 3 years of age;

• are pursuing general secondary, vocational-technical, secondary specialized, or higher education on a full-time basis.