On the expansion of the scope of persons for mandatory state insurance from October 1, 2024
The Head of State has signed Law of the Republic of Belarus No. 365-Z of April 22, 2024 "On Amendments to Laws on Entrepreneurial Activities".
The document expands the list of entities subject to mandatory participation in the state social security system.
Such entities will include citizens engaged in:
independent professional activities for which a single tax is paid by individual entrepreneurs and other individuals;
handicraft activities for which a handicraft fee is paid;
activities for providing services in the field of agro-ecotourism, for which a fee is paid for carrying out this type of activity.
Starting from October 1, 2024, these citizens are obliged to pay mandatory insurance contributions for pension insurance to the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus.
The procedure for paying contributions and their deadlines for the specified persons are determinedLaw No. 365-Z, are analogous to individual entrepreneurs.
Explanations
04/29/2024
The Head of State signed the Law of the Republic of Belarus of April 22, 2024 No. 365-Z "On Amendments to Laws on Entrepreneurial Activities" (Law No. 365-Z).
From October 1, 2024 the architecture of entrepreneurship in the republic has been updated, which provides for two categories of entities engaged in entrepreneurial activities:
legal entities
small organizations with an average number of employees up to 100 people,
medium organizations – up to 250 employees,
large organizations – over 250 people;
individuals (four categories)
individual entrepreneurs,
individuals engaged in craft activities,
individuals engaged in providing services in the field of agroecotourism,
individuals,carrying out independent professional activities.
For reference. When carrying out independent professional activities, a citizen does not have an employer and does not engage other individuals under labor and (or) civil law contracts.
The Law of the Republic of Belarus "On Amendmentsare obliged to pay mandatory insurance contributions for pension insurance to the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus (the Fund's budget).
Moreover, for the specified individuals (with the exception of individuals who are payers of tax on professional income), the object for calculating contributions, the amount of such contributions, as well as the deadlines for their payment, established by the legislation on state social security 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 fund for social protection of the population of the Republic of Belarus" (Law No. 118-Z):
object for calculating contributions – the income determined by them,
not less than the minimum wage established and indexed in accordance with the legislation for the month for which contributions are paid;
not more than sixty times the average wage of employees in the republic forthe last month of the year preceding the year for which contributions are paid (Articles 4, 9 of Law No. 118-Z);
For reference. The amount of the monthly minimum wage from January 2024 is set at BYN 626.00; the amount of the nominal accrued average monthly wage for December 2023 is BYN 2271.00.
the rate of pension insurance contributions (as a percentage of the base for their accrual) – 29 percent (Article 5 of Law No. 118-Z);
For reference. Social insurance contributions (6 percent) are not paid by individuals engaged in independent professional activities, craft activities, and activities for providing services in the field of agro-ecotourism.
payment of contributions for periods of activity in the reporting year– annually, no later than March 1 of the year following the reporting year (for the 4th quarter of 2024 – no later than March 1, 2025) (Articles 8, 11 of Law No. 118-Z);
submission ofreporting – annually, no later than March 31 of the year following the reporting year, submission of personalized accounting documents (hereinafter – PAD) in form PU-3 (only for those payers who wish to declare periods of inactivity and thereby pay contributions not for a full calendar year, for 2024 – incomplete 4th quarter) (paragraph 16 of the Rules for individual (personalized) accounting of insured persons in the system of state social security, approved by Resolution of the Council of Ministers of the Republic of Belarus of July 8, 1997 No. 837);
For reference. Program "PU-3 Input" (form PU-3) on the SSFS website.
benefits forpayment of contributions – for individuals who, simultaneously with carrying out their activities, are pension recipients (Article 11 of Law No. 365-Z), contributions are paid voluntarily by such citizens from the date of submitting an application to the bodies of the Social Protection Fund of the Ministry of Labor and Social Protection expressing their desire to participate in the legal relations of state social insurance;
registration in city, district, and city-district departments (sectors) of the regional and Minsk city administrations of the Social Protection Fund of the Ministry of Labor and Social Protection is carried out at the place of residence of the payers in the manner established by law.
Individuals engaged in independent professional activities and applying the professional income tax are currently payers of contributions to the fund's budget.
Beshenkovichi District Sector of the Regional Directorate of the Social Protection Fund of the Population
The document expands the list of entities subject to mandatory participation in the state social security system.
Such entities will include citizens engaged in:
independent professional activities for which a single tax is paid by individual entrepreneurs and other individuals;
handicraft activities for which a handicraft fee is paid;
activities for providing services in the field of agro-ecotourism, for which a fee is paid for carrying out this type of activity.
Starting from October 1, 2024, these citizens are obliged to pay mandatory insurance contributions for pension insurance to the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus.
The procedure for paying contributions and their deadlines for the specified persons are determinedLaw No. 365-Z, are analogous to individual entrepreneurs.
Explanations
04/29/2024
The Head of State signed the Law of the Republic of Belarus of April 22, 2024 No. 365-Z "On Amendments to Laws on Entrepreneurial Activities" (Law No. 365-Z).
From October 1, 2024 the architecture of entrepreneurship in the republic has been updated, which provides for two categories of entities engaged in entrepreneurial activities:
legal entities
small organizations with an average number of employees up to 100 people,
medium organizations – up to 250 employees,
large organizations – over 250 people;
individuals (four categories)
individual entrepreneurs,
individuals engaged in craft activities,
individuals engaged in providing services in the field of agroecotourism,
individuals,carrying out independent professional activities.
For reference. When carrying out independent professional activities, a citizen does not have an employer and does not engage other individuals under labor and (or) civil law contracts.
The Law of the Republic of Belarus "On Amendmentsare obliged to pay mandatory insurance contributions for pension insurance to the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus (the Fund's budget).
Moreover, for the specified individuals (with the exception of individuals who are payers of tax on professional income), the object for calculating contributions, the amount of such contributions, as well as the deadlines for their payment, established by the legislation on state social security 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 fund for social protection of the population of the Republic of Belarus" (Law No. 118-Z):
object for calculating contributions – the income determined by them,
not less than the minimum wage established and indexed in accordance with the legislation for the month for which contributions are paid;
not more than sixty times the average wage of employees in the republic forthe last month of the year preceding the year for which contributions are paid (Articles 4, 9 of Law No. 118-Z);
For reference. The amount of the monthly minimum wage from January 2024 is set at BYN 626.00; the amount of the nominal accrued average monthly wage for December 2023 is BYN 2271.00.
the rate of pension insurance contributions (as a percentage of the base for their accrual) – 29 percent (Article 5 of Law No. 118-Z);
For reference. Social insurance contributions (6 percent) are not paid by individuals engaged in independent professional activities, craft activities, and activities for providing services in the field of agro-ecotourism.
payment of contributions for periods of activity in the reporting year– annually, no later than March 1 of the year following the reporting year (for the 4th quarter of 2024 – no later than March 1, 2025) (Articles 8, 11 of Law No. 118-Z);
submission ofreporting – annually, no later than March 31 of the year following the reporting year, submission of personalized accounting documents (hereinafter – PAD) in form PU-3 (only for those payers who wish to declare periods of inactivity and thereby pay contributions not for a full calendar year, for 2024 – incomplete 4th quarter) (paragraph 16 of the Rules for individual (personalized) accounting of insured persons in the system of state social security, approved by Resolution of the Council of Ministers of the Republic of Belarus of July 8, 1997 No. 837);
For reference. Program "PU-3 Input" (form PU-3) on the SSFS website.
benefits forpayment of contributions – for individuals who, simultaneously with carrying out their activities, are pension recipients (Article 11 of Law No. 365-Z), contributions are paid voluntarily by such citizens from the date of submitting an application to the bodies of the Social Protection Fund of the Ministry of Labor and Social Protection expressing their desire to participate in the legal relations of state social insurance;
registration in city, district, and city-district departments (sectors) of the regional and Minsk city administrations of the Social Protection Fund of the Ministry of Labor and Social Protection is carried out at the place of residence of the payers in the manner established by law.
Individuals engaged in independent professional activities and applying the professional income tax are currently payers of contributions to the fund's budget.
Beshenkovichi District Sector of the Regional Directorate of the Social Protection Fund of the Population