To 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 that according to current legislation, mandatory insurance contributions to the fund's budget for 2024 must be paid by individual entrepreneurs, notaries, and lawyers no later than March 1, 2025.
The minimum amount of contributions for conducting activities throughout 2024 is:
- for individual entrepreneurs, notaries, lawyers - 2,629.20 rubles
(Minimum wage 626 rub. * 12 months * 35%).
Mandatory insurance contributions are not paid by individual entrepreneurs, notaries, and lawyers for periods of inactivity in the reporting year, with such periods indicated in the documents of personalized accounting - the report in the form PU-3, the deadline for submission of which to the Fund's authorities is no later than March 31, 2025.
The program "Input DPU" for filling out the form PU-3 can be downloaded via the link: http://portal.ssf.goy.by/mainPage/important/software/
The exact calculation of the amount of mandatory insurance contributions due, taking into account 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 October 1, 2024, citizens engaged in:
- independent professional activities, for which
the unified tax is paid by individual entrepreneurs and other individuals;
- craft activities, for which a craft fee is paid;
- activities providing services in the field of agroecotourism, for which a fee for this type of activity is paid
are required to pay mandatory insurance contributions for pension insurance to the fund's budget.
The procedure and deadlines for paying contributions for the specified persons, defined by Law No. 365-Z, are similar 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 Off-Budget Fund for Social Protection of the Population of the Republic of Belarus".
The minimum amount of contributions, provided that they are registered in the Register of Small and Medium-Sized Enterprises from October to December 2024, is 544.62 rubles (minimum wage 626 rub. * 3 months * 29%).
Exemption from paying contributions is granted to individuals engaged in independent professional activities, craft activities, and activities providing services in the field of agroecotourism, who simultaneously with the specified activities are pension recipients.
Individual data in the form PU-3 for this category of payers is filled out and submitted by employees of the Social Protection Fund authorities.
Detailed information can be obtained at the Orsha District Department of the Social Protection Fund by phone: 54-40-38, 54-08-79, 54-48-75, 54-45-00.