On remuneration of employees of budgetary organizations
The Vitebsk Regional Department of the Social Protection Fund reminds.
The object for calculating contributions to the fund's budget for employers and employed citizens are all types of payments in cash and (or) in kind, accrued in favor of employed citizens on all grounds, regardless of the sources of funding, including remuneration under civil law contracts, except for those provided for by the List of payments on which contributions to state social security, including professional pension insurance, are not accrued to the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus and for mandatory
to the insurance against industrial accidents and occupational diseases in the Belarusian Republican Unitary Insurance Enterprise "Belgosstrakh", approved by the Resolution of the Council of Ministers of the Republic of Belarus of January 25, 1999 No. 115 (hereinafter referred to as the List), but not exceeding five times the average wage of employees in the republic for the month preceding the month for which contributions are paid, unless otherwise established by the President of the Republic of Belarus.
Paragraph 7 of the List establishes that the amounts of material assistance provided to employees in accordance with legislative acts are not subject to contributions to the fund budget.
Accordingly, material assistance provided to employees of budgetary organizations, as a rule, in connection with unforeseen financial difficulties, with the allocation of funds for these purposes in the amount of 0.3 of the average monthly salary of employees, based on the sixth paragraph of clause 4 of the Decree of the President of the Republic of Belarus of January 18, 2019 No. 27 "On Remuneration of Employees of Budgetary Organizations" (hereinafter referred to as Decree No. 27), is not subject to contributions to the fund budget.
Please note that the provisions of Decree No. 27 do not apply to civil servants and military personnel, employees of militarized organizations with special ranks (clause 13 of Decree No. 27).
At the same time, we inform you that if cases of unlawful accrual of contributions to the fund budget for material assistance paid under Decree No. 27 are identified, it is necessary to recalculate the contributions to the fund budget, to inform the territorial bodies of the Fund at the place of registration in writing about the amounts of over-accrued contributions, to reflect the results of the recalculation in the departmental report "Report on the budget funds of the state non-budgetary social protection fund of the population of the Republic of Belarus" for the 4th quarter of 2021.
Additional information can be obtained by phone at 65-49-06, 65-42-31 or in the district departments at the place of registration.
Sincerely,
Karpova Alexandra Olegovna,
Head of the Department of Payment Collection Organization