To individuals paying mandatory insurance contributions for themselves!
The Vitebsk Regional Office of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus reminds that, in accordance with current legislation, mandatory insurance contributions to the fund's budget for 2024 by individual entrepreneurs, notaries, and lawyers must be paid no later than March 1, 2025.
The minimum contribution amount for carrying out activities throughout 2024 is:
- for individual entrepreneurs, notaries, lawyers – 2,629.20 rubles
(Minimum wage 626 rubles * 12 months * 35%).
Mandatory insurance contributions are not paid by individual entrepreneurs, notaries, and lawyers for periods of non-activity in the reporting year, provided that such periods are indicated in the personalized accounting documents – the PU-3 form report, the deadline for submitting which to the Fund's bodies is no later than March 31, 2025.
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 periods of activity and non-activity, 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 October 1, 2024, citizens engaged in:
- independent professional activities, for which a single tax on individual entrepreneurs and other individuals is paid;
- handicraft activities, for which a handicraft fee is paid;
- activities for providing services in the field of agro-ecotourism, for which a fee for carrying out this type of activity is paid
are obliged to pay mandatory insurance contributions for pension insurance to the fund's budget.
The procedure for paying contributions and their deadlines for the specified persons, as determined by Law No. 365-Z, are analogous to those for individual entrepreneurs, in accordance with
the Law of the Republic of Belarus of July 15, 2021 No. 118-Z "On Contributions to the Budget of the State Non-Budgetary Fund for Social Protection of the Population of the Republic of Belarus"
The minimum contribution amount, provided that the entity is included in the Register of Small and Medium-sized Enterprises for October-December 2024, is – 544.62 rubles
(Minimum wage 626 rubles * 3 months * 29%).
A contribution exemption is provided to individuals engaged in independent professional activities, craft activities,
activities for providing services in the field of agro-ecotourism, who are simultaneously recipients of pensions while carrying out the specified activities.
Individual information in form PU-3 is filled out and submitted by employees of the Social Protection Fund bodies.
Detailed information can be obtained from the district departments of the Social Protection Fund at the place of registration.