Innovations for contributors to the Social Protection Fund

It is undeniable for all employers, without exception, that they are obliged to timely pay contributions to the Social Protection Fund budget for their employees and to prevent the accumulation of debt, as the payment of contributions is directly related to the formation of citizens' social (benefit payments) and pension rights.

In order to improve the current legislation, on January 6, 2021, the President of the Republic of Belarus signed a Law that brought into force the Code of the Republic of Belarus on Administrative Offenses. Despite the fact that the changes affected a number of articles, we would like to focus on the responsibility of employers in the field of state social security.

Thus, the scope of persons in respect of whom administrative responsibility will be applied for debts to the Social Protection Fund of the Republic of Belarus (hereinafter referred to as the Fund) has been specified, namely, officials or other authorized persons of the taxpayer, or individual entrepreneurs or other individuals who provide work to citizens under labor and (or) civil law contracts.

At the same time, administrative responsibility will not be applied to legal entities and individual entrepreneurs who pay contributions for themselves.

From March 1, 2021, the responsibility for violation of the payment of mandatory insurance contributions or contributions for professional pension insurance to the Fund has been tightened.

For example, if an employer fails to pay contributions to the Fund budget for individuals in the amount of more than twenty basic units on time, they may be brought to administrative responsibility under Art. 12.15 of the Code of Administrative Offenses of the Republic of Belarus with a fine of 2 to 20 basic units (from 58 to 580 rubles).

For failure to submit the 4-fond report form and personalized accounting information to the Social Protection Fund bodies within the established deadlines, administrative responsibility will be provided under Article 24.11 of the Code of Administrative Offenses (until 03/01/2021 – Article 23.16). Currently, the sanction of the article provides only for the imposition of an administrative penalty in the form of a fine in

up to 20 base amounts (up to 580 rubles).

Taking into account the foregoing, since it is precisely from insurance contributions that the state pays pensions, unemployment benefits, and covers sick pay, the state will continue to take measures to protect the social rights of citizens.

Prosecutor of the Department for Supervision of

Legislation Enforcement

and Legality of Legal Acts

of the Regional Prosecutor's Office

Tatyana Ivanova