Attention, payers!
The departmental reporting form
"Report on the budget funds of the state non-budgetary social protection fund of the population of the Republic of Belarus" (report 4-fund) for 2024, as well as instructions for its completion, are established by the Resolution of the Ministry of Labor and Social Protection of the Republic of Belarus dated November 28, 2023 No. 45 "On departmental reporting for 2024".
Report 4-fund is submitted by employers who are payers of contributions in the presence of the following in the reporting period:
employed citizens and (or)
accruals (additional accruals) of payments in their favor,
and (or)
accruals (additional accruals), transfers of payments to the fund's budget, expenses incurred from the fund's budget funds, and (or)
arrears in payments to the fund's budget.
Individual entrepreneurs carrying out their activities without attracting employees do not submit report form 4-fund.
Report 4-fund is submitted quarterly no later than the 20th day after the reporting period to the territorial body of the Social Protection Fund of the Population at the place of their registration.
If the last day of the period for submitting the report by the payer falls on a non-working day, the next working day is considered the end of the period. In April 2024, the last day for submitting the report is April 22.
Important! Section I of report 4-fund "Information on the number of insured employees" has been supplemented with line 04 "Number of working disabled persons", which is filled out quarterly by all payers. The calculation of the indicator is determined in accordance with the second part of subparagraph 1.5 of paragraph 1 of Article 228 of the Tax Code of the Republic of Belarus for the reporting period. In the absence of disabled persons, it must be filled in as 0.
With other additions,Information on the amendments made to form 4-fond can be found at the following link: https://www.ssf.gov.by/uploads/files/Dolzhniki-na-01.04.2020/Osobennosti-zapolnenija-formy-na-2024-03042024.pdf
Please note! Section V of form 4-fond, "Reference Information," line 54 "Agricultural producer" is to be completed by payers who are employers paying pension insurance contributions at a rate of 24 percent.
Code "1" is used by organizations if, in at least one month of the reporting quarter, they were payers of a unified tax for producers of agricultural products in accordance with Chapter 34 of the Tax Code of the Republic of Belarus and (or) by farming units carrying out crop production, animal husbandry, and fish farming activities.
Code "0" is used by organizations paying pension insurance contributions at a rate of 24 percent and not being payers of a unified tax or farming units.
A guide to completing form 4-fond can be found at the following link: https://www.ssf.gov.by/uploads/files/Putevoditel-4Fond/Putevoditel-po-zapolneniju-otcheta-4-Fond-2024-13-02-2024-2.pdf
Beshenkovichi District Sector of the Social Protection Fund of the Population
Report 4-fund is submitted by employers who are payers of contributions in the presence of the following in the reporting period:
employed citizens and (or)
accruals (additional accruals) of payments in their favor,
and (or)
accruals (additional accruals), transfers of payments to the fund's budget, expenses incurred from the fund's budget funds, and (or)
arrears in payments to the fund's budget.
Individual entrepreneurs carrying out their activities without attracting employees do not submit report form 4-fund.
Report 4-fund is submitted quarterly no later than the 20th day after the reporting period to the territorial body of the Social Protection Fund of the Population at the place of their registration.
If the last day of the period for submitting the report by the payer falls on a non-working day, the next working day is considered the end of the period. In April 2024, the last day for submitting the report is April 22.
Important! Section I of report 4-fund "Information on the number of insured employees" has been supplemented with line 04 "Number of working disabled persons", which is filled out quarterly by all payers. The calculation of the indicator is determined in accordance with the second part of subparagraph 1.5 of paragraph 1 of Article 228 of the Tax Code of the Republic of Belarus for the reporting period. In the absence of disabled persons, it must be filled in as 0.
With other additions,Information on the amendments made to form 4-fond can be found at the following link: https://www.ssf.gov.by/uploads/files/Dolzhniki-na-01.04.2020/Osobennosti-zapolnenija-formy-na-2024-03042024.pdf
Please note! Section V of form 4-fond, "Reference Information," line 54 "Agricultural producer" is to be completed by payers who are employers paying pension insurance contributions at a rate of 24 percent.
Code "1" is used by organizations if, in at least one month of the reporting quarter, they were payers of a unified tax for producers of agricultural products in accordance with Chapter 34 of the Tax Code of the Republic of Belarus and (or) by farming units carrying out crop production, animal husbandry, and fish farming activities.
Code "0" is used by organizations paying pension insurance contributions at a rate of 24 percent and not being payers of a unified tax or farming units.
A guide to completing form 4-fond can be found at the following link: https://www.ssf.gov.by/uploads/files/Putevoditel-4Fond/Putevoditel-po-zapolneniju-otcheta-4-Fond-2024-13-02-2024-2.pdf
Beshenkovichi District Sector of the Social Protection Fund of the Population