FSZN: for individuals paying mandatory insurance contributions for themselves
The Vitebsk Regional Department of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus reminds you that, in accordance with current legislation, mandatory insurance contributions to the fund's budget for 2022 must be paid by individual entrepreneurs, notaries, lawyers, and self-employed citizens no later than March 1, 2023.
The minimum contribution amount for operating the entire 2022 year is:
- for individual entrepreneurs, notaries, lawyers – 2,006.59 rubles
(Minimum wage 457 rubles * 2 months * 35% + 479.83 rubles (indexed minimum wage) * 35%) + 480.96 rubles (indexed minimum wage) * 3 months * 35% + 482.29 rubles (indexed minimum wage) * 3 months * 35% + 483.17 rubles (indexed minimum wage) * 3 months * 35%);
- for self-employed individuals – 1,662.59 rubles
(Minimum wage 457 rubles * 2 months * 29% + 479.83 rubles (indexed minimum wage) * 29%) + 480.96 rubles (indexed minimum wage) * 3 months * 29% + 482.29 rubles (indexed minimum wage) * 3 months * 29% + 483.17 rubles (indexed minimum wage) * 3 months * 29%).
Periods of activity and inactivity are to be reflected in the personalized accounting documents – the PU-3 form, the deadline for submitting which to the Fund's authorities is no later than March 31, 2023.
The PU-3 form can be downloaded at the link: http://portal.ssf.gov.by/mainPage/important/software/
The exact calculation of the amount of mandatory insurance contributions payable, taking into account the periods of activity and inactivity, can be made using the calculator by following the link: https://www.ssf.gov.by/ru/kalk_ip-ru/
We also remind you that from January 1, 2023, individual entrepreneurs who are employed simultaneously with their entrepreneurial activities are excluded from the category of persons entitled to voluntarily pay contributions to the fund's budget.
This means that the above-mentioned categories of individuals, like all other categories of individuals who independently pay contributions to the fund's budget, are obliged to pay mandatory insurance contributions for the periods of entrepreneurial activity carried out in the reporting year.
Detailed information can be obtained at the district departments of the Social Protection Fund at the place of registration.