Attention payers!
The Beshenkovichi District Department of the Vitebsk Regional Directorate of the Social Protection Fund of the Ministry of Labour and Social Protection of the Republic of Belarus reminds that employers who are payers of mandatory insurance contributions to the fund's budget (Part 1, Clause 1 of the Instructions for filling out the 4-fund report) are obliged to submit the 4-fund report form. This category includes individual entrepreneurs who use hired labor. Individual entrepreneurs carrying out their activities without attracting hired employees do not submit the 4-fund report form.
The 4-fund report form is submitted quarterly no later than the 20th day after the reporting period.
For late submission of the 4-fund report form by the payer,
liability in the form of an administrative fine is provided.
The 4-fund report form is submitted by payers to the territorial body of the Social Protection Fund at their place of registration.
Important! Section V of the 4-fund report "Reference Information" has been supplemented, in particular, with line 49, which reflects the total amount of payments in monetary and (or) in-kind form, accrued to employees, including remuneration under civil law contracts.
Unlike payments accrued in favor of an employee, reflected in line 05 of Section I "Information on Payments" of the 4-fund report, in line 49, the employer reflects all payments to a working citizen without the restrictions established by law.
For more information on the methodology for filling in line 49, please refer to the link: https://ssf.gov.by/uploads/files/Statjja-na-sajt-stroka-49-itog-s-primerom-2-dopolnitelnoe-razjjasnenie.pdf