To Individual Entrepreneurs!
Individual entrepreneurs are subject to mandatory state social security.
An individual entrepreneur is registered as a contributor to contributions with the Social Protection Fund authorities automatically from the date of entry of state registration in the Unified State Register at their place of residence.
The amount of mandatory insurance contributions for individual entrepreneurs is 35% of income (28% for pension insurance, 6% for social insurance).
Income for calculating contributions for periods of activity is determined by the individual entrepreneur independently, but not less than the minimum wage established and indexed in accordance with the legislation in the months for which contributions are paid.
From 01.01.2023 to 30.11.2023, the minimum wage in the republic was – 554.00 rubles. Indexation was not carried out. Consequently, for eleven months of 2023, if activity was carried out for all 11 months, 2132.9 rubles (554.00*11*0.35) must be paid to the fund's budget.
Contributions are paid during the reporting year, but no later than March 1 of the year following the reporting year.
For 2023, contributions must be transferred to the fund's budget no later than March 1, 2024.
The legislation grants individual entrepreneurs the right not to pay contributions to the fund's budget for periods of non-activity in the reporting year, provided that a report in form PU-3 reflecting such periods is submitted to the Social Protection Fund authorities at the place of registration.
The deadline for submitting the PU-3 report for 2023 is no later than 31.03.2024.
Voluntary payment of contributions is provided for individual entrepreneurs who, concurrently with carrying out entrepreneurial activities:
- are recipients of pensions;
- are entitled to child care benefits for children up to 3 years of age;
- receive general secondary, vocational-technical, secondary specialized, higher education in full-time education.
To establish a preferential period on the grounds listed above, you must contact the Fund's office at your place of registration and submit the relevant documents confirming the period and grounds for the benefit.
Please note that from 2023, individual entrepreneurs who are employed simultaneously with their entrepreneurial activities have been excluded from the circle of persons entitled to voluntarily pay contributions.
Payment can be made through ERIP (ERIP→FSZN→Vitebsk region→ district department (sector) of FSZN → Contributions to FSZN by 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 your place of registration.