ATTENTION EMPLOYERS!!!
IN CONNECTION WITH THE NEW PROCEDURE FOR SICK PAYMENTS, THE FORMS OF PERSONALIZED ACCOUNTING ARE CHANGING
By Resolution of the Council of Ministers dated 30.12.2022 N 945 "On Amendments to Resolutions of the Council of Ministers of the Republic of Belarus", Rules N 837 are being amended. In particular, in connection with the new procedure for assigning benefits for temporary disability and for pregnancy and childbirth from 01.01.2024, a new form PU-3 is being introduced, and the deadlines for submitting forms PU-2 and PU-3 are determined. In addition, the general procedure for submitting personalized accounting documents (DPU) is clarified.
Submission of Forms PU-2 and PU-3 in connection with the new procedure for granting benefits for temporary disability and maternity
From 01.01.2024, the average daily earnings for calculating benefits for temporary disability and maternity for employees will be determined by the territorial body of the Social Protection Fund based on individual (personalized) accounting data. In this case, the earnings for the 18 calendar months (547 calendar days) preceding the quarter in which the right to benefits arose will be used, including earnings during employment under labor contracts with other payers.
In this regard, the deadlines for submitting Forms PU-2 and PU-3 have been clarified.
01.01.2024, the PУ-2 form (form type - initial) shall be submitted by the employer to the FSZN authority within 2 working days from the date the insured person presents the sick leave certificate, in case the information on the job code for concurrent employment has not been submitted after 01.07.2019.From 01.01.2024, the PУ-3 form (form type - initial) for the quarter preceding the quarter in which the right to temporary disability or maternity benefit arose, shall be submitted by the employer to the FSZN authority within 5 working days from the date the insured person presents the sick leave certificate, a certificate of temporary disability, or receives a notification from the FSZN authority via the "Personal Account of the Contributor" information resource about the need to submit the PУ-3 form.
The PУ-3 form for the 18 calendar months (547 calendar days) preceding the quarter in which the right to temporary disability or maternity benefit arose must be submitted within the same period if the insured person who presented the sick leave certificate has, during the benefit calculation period:
- full-day (full-shift) downtime through no fault of the employee;
- leave without pay or with partial pay granted at the employer's initiative;
- payments for which, based on the results of inspections and other control measures, intentional non-accrual and non-payment of mandatory insurance contributions to the FSZN budget have been identified.
A new PU-3 form will be applied from 01.01.2024.
Its Section 1 will be titled "Information on the amount of payments (income) considered for the appointment of pensions, temporary disability benefits, maternity benefits, and mandatory insurance contributions". It has been supplemented with new columns.
The new columns of Section 1 will reflect:
- the amount of mandatory insurance contributions and the date from which it changed;
- amounts of payments in respect of which intentional non-accrual and non-payment of mandatory insurance contributions have been identified as a result of inspections and other control measures;
- amounts of payments accrued for full-day (full-shift) downtime not due to the employee's fault;
- amounts of payments accrued for days of leave with partial wage retention, provided at the employer's initiative;
- amounts of deductions from payments accrued to a person sentenced to correctional labor, in the amount established by the court verdict.
Instead of the column "Amount, rubles, temporary disability benefits", three columns will be introduced, which will indicate the amounts of payments from the funds of state mandatory insurance: temporary disability benefits; maternity benefits and payment for an additional day off from work.
General Procedure for Submitting DPU to the Social Protection Fund Bodies
From 01.01.2024, forms PU-1, PU-2, PU-3, and PU-6 shall be completed and submitted by the contribution payer to the Social Protection Fund body in the form of electronic documents via the "Contributor's Personal Account" information resource, located on the corporate portal of the Social Protection Fund.
Contribution payers with an average headcount of up to 5 people and legal successors of reorganized employers may also complete and submit these documents in electronic form via the "Contributor's Personal Account" information resource.