The Vitebsk Regional Directorate of the Social Protection Fund of the Population informs about the necessity for individual entrepreneurs to pay mandatory insurance contributions to the budget
For individual entrepreneurs in employment relationships!
Starting from 2023, individual entrepreneurs, regardless of having a primary place of employment, are obliged to pay mandatory insurance contributions to the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus (hereinafter referred to as contributions, fund budget) for periods of activity in the reporting year.
Contributions are paid within the reporting year, but no later than March 1 of the year following the reporting year.
For reference: for 2023, contributions must be transferred to the fund budget no later than March 1, 2024.
The object of contribution calculation for an individual entrepreneur is the income determined by them, but not less than the amount of minimum wages established and indexed in accordance with the legislation in the months for which contributions are paid.
For reference: From 01.01.2023 to 07.31.2023, the minimum wage in the republic was 554.00 rubles. Indexation was not carried out. Consequently, for the first seven months of 2023, if activity was carried out for all 7 months, 1,357.3 rubles (554.00*7*0.35) are subject to payment to the fund budget.
Legislation grants individual entrepreneurs the right not to pay contributions to the fund budget for periods of non-activity in the reporting year, provided that a report in the PУ-3 form is submitted to the Fund's bodies at the place of registration, reflecting such periods in this report.
The deadline for submitting the PУ-3 report for 2023 is no later than March 31, 2024.
Payment can be made through ERIP (ERIP→FSZN→Vitebsk region→ district department (sector) of FSZN → Contributions to FSZN for individuals for themselves → Your UNPF (9 digits)) or by any other convenient method.
Detailed information can be obtained from the territorial body of the Fund at the place of registration.