To individual entrepreneurs!
Individual entrepreneurs are subject to mandatory state social insurance.
The registration of an individual entrepreneur as a contributor to the Fund's bodies is carried out automatically from the date of entry of the state registration record in the Unified State Register at the place of residence.
The amount of mandatory insurance contributions for individual entrepreneurs is 35% of income (28% for pension insurance, 6% for social insurance).
Income for calculating contributions for periods of activity is determined by the individual entrepreneur independently, but not less than the minimum wage established and indexed in accordance with the legislation for the months for which contributions are paid.
From 01.01.2023 to 30.11.2023, the minimum wage in the republic was 554.00 rubles. Indexation was not carried out. Consequently, for eleven months of 2023, if carrying out activities for all 11 months, 2,132.9 rubles (554.00*11*0.35) are to be paid to the fund's budget.
Contributions are paid within the reporting year, but no later than March 1 of the year following the reporting year.
For 2023, contributions must be transferred to the fund's budget no later than March 1, 2024.
The legislation grants individual entrepreneurs the right not to pay contributions to the fund's budget for periods of non-activity in the reporting year, provided that a report in form PU-3 is submitted to the Fund's bodies at the place of registration, reflecting such periods in this report.
The deadline for submitting the PU-3 report for 2023 is no later than 31.03.2024.
A voluntary procedure for paying contributions is provided for individual entrepreneurs who, concurrently with carrying out entrepreneurialactivities:
are recipients of pensions;
are entitled to child care allowance for children under 3 years of age;
are pursuing general secondary, vocational-technical, secondary specialized, or higher education on a full-time basis.
To establish a preferential period based on the grounds listed above, you must contact the Fund's office at your place of registration and submit the relevant documents confirming the period and grounds for the benefit.
Please note that from 2023, individual entrepreneurs who are simultaneously employed and engaged in entrepreneurial activities have been excluded from the category of persons eligible to voluntarily pay contributions.
Payment can be made through ERIP (ERIP→FSZN→Vitebsk region→ district department (sector) of FSZN→ Contributions to FSZN by individuals for themselves→ Your UNPF (9 digits)) or by any other convenient method.
Detailed information can be obtained from the territorial office of the Fund at your place of registration.
Vitebsk Regional Department of the Social Protection Fund for Labor
The registration of an individual entrepreneur as a contributor to the Fund's bodies is carried out automatically from the date of entry of the state registration record in the Unified State Register at the place of residence.
The amount of mandatory insurance contributions for individual entrepreneurs is 35% of income (28% for pension insurance, 6% for social insurance).
Income for calculating contributions for periods of activity is determined by the individual entrepreneur independently, but not less than the minimum wage established and indexed in accordance with the legislation for the months for which contributions are paid.
From 01.01.2023 to 30.11.2023, the minimum wage in the republic was 554.00 rubles. Indexation was not carried out. Consequently, for eleven months of 2023, if carrying out activities for all 11 months, 2,132.9 rubles (554.00*11*0.35) are to be paid to the fund's budget.
Contributions are paid within the reporting year, but no later than March 1 of the year following the reporting year.
For 2023, contributions must be transferred to the fund's budget no later than March 1, 2024.
The legislation grants individual entrepreneurs the right not to pay contributions to the fund's budget for periods of non-activity in the reporting year, provided that a report in form PU-3 is submitted to the Fund's bodies at the place of registration, reflecting such periods in this report.
The deadline for submitting the PU-3 report for 2023 is no later than 31.03.2024.
A voluntary procedure for paying contributions is provided for individual entrepreneurs who, concurrently with carrying out entrepreneurialactivities:
are recipients of pensions;
are entitled to child care allowance for children under 3 years of age;
are pursuing general secondary, vocational-technical, secondary specialized, or higher education on a full-time basis.
To establish a preferential period based on the grounds listed above, you must contact the Fund's office at your place of registration and submit the relevant documents confirming the period and grounds for the benefit.
Please note that from 2023, individual entrepreneurs who are simultaneously employed and engaged in entrepreneurial activities have been excluded from the category of persons eligible to voluntarily pay contributions.
Payment can be made through ERIP (ERIP→FSZN→Vitebsk region→ district department (sector) of FSZN→ Contributions to FSZN by individuals for themselves→ Your UNPF (9 digits)) or by any other convenient method.
Detailed information can be obtained from the territorial office of the Fund at your place of registration.
Vitebsk Regional Department of the Social Protection Fund for Labor