Витебское областное управление Фонда социальной защиты населения информирует

The Vitebsk Regional Department of the Social Protection Fund informs

Expanded List of Participants in the State Social Security System – Innovations of the Law "On Amendments to Laws on Entrepreneurial Activities"

The Vitebsk Regional Department of the Social Protection Fund for the Population informs:

The Head of State has signed the Law of the Republic of Belarus No. 365-Z of April 22, 2024 "On Amendments to Laws on Entrepreneurial Activities".

The document expands the list of entities subject to mandatory participation in the state social security system.

These entities will include citizens engaged in:

  • independent professional activities for which a single tax is paid by individual entrepreneurs and other individuals;
  • craft activities for which a craft fee is paid;
  • activities for providing services in the field of agro-ecotourism, for which a fee is paid for carrying out this type of activity.

Starting from October 1, 2024, these citizens will be obligated to pay mandatory insurance contributions for pension insurance to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus.

The procedure for paying contributions and their deadlines for the specified individuals, as defined 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 Extra-Budgetary Fund for Social Protection of the Population of the Republic of Belarus":

The object for calculating contributions is the income determined by them,

  • not less than the minimum wage established and indexed in accordance with the legislation for the month for which contributions are paid;
  • not more than sixty times the average wage of employees in the republic for the last month of the year preceding the year for which contributions are paid (Articles 4, 9 of Law No. 118-Z);

For reference. The amount of the monthly minimum wage from January 2024 is set at 626.00 rubles; the amount of the nominal accrued average monthly wage for December 2023 is 2271.00 rubles.

the amount of pension insurance contributions (as a percentage of the object for their accrual) – 29 percent (Article 5 of Law No. 118-Z);

For reference. Contributions for social insurance (6 percent) are not paid by individuals engaged in independent professional activities, craft activities, and agro-ecotourism services.

payment of contributions for periods of activity during the reporting year – annually, no later than March 1 of the year following the reporting year (for the 4th quarter of 2024 – no later than March 1, 2025) (Articles 8, 11 of Law No. 118-Z).

Please note! The innovations introduced by Law No. 365-Z do not affect the procedure for paying contributions to the fund's budget by payers of professional income tax.

Detailed information can be obtained from the district departments (sectors) of the Social Protection Fund of the Population.

The Vitebsk Regional Department of the Social Protection Fund informs