Miory Regional Executive Committee
The Vitebsk Regional Department of the Social Protection Fund of the Population of the Ministry of Labor and Social Protection of the Republic of Belarus reminds that, according to current legislation, individual entrepreneurs, notaries, and attorneys must pay mandatory insurance contributions to the fund's budget for 2024 no later than March 1, 2025.
The minimum contribution amount for carrying out activities throughout 2024 is as follows:
- for individual entrepreneurs, notaries, attorneys – 2,629.20 rubles
(Minimum wage 626 rubles * 12 months * 35%).
Mandatory insurance contributions shall not be paid by individual entrepreneurs, notaries, and attorneys for periods when activities were not carried out during the reporting year, provided such periods are indicated in personal accounting documents – specifically, the PU-3 report, the deadline for submission of which to the Fund's authorities is no later than March 31, 2025.
The PU-3 form can be downloaded via the following link:
http://portal.ssf.gov.by/mainPage/important/software/.
An exact calculation of the mandatory insurance contribution amount payable, taking into account periods of carrying out and not carrying out activities, can be performed using the calculator by following the link: https://www.ssf.gov.by/ru/kalk_ip-ru/
We also remind you that, starting from October 1, 2024, citizens carrying out:
- independent professional activity, under which the unified tax on individual entrepreneurs and other natural persons is paid;
- craft activity, under which the craft fee is paid;
- activity providing services in the field of agroecotourism, under which a fee for carrying out this type of activity is paid
are required to pay mandatory pension insurance contributions to the fund's budget.
The procedure for paying contributions and their deadlines for the specified persons, established by Law No. 365-Z, are similar to those for individual entrepreneurs, in accordance with
Law of the Republic of Belarus of July 15, 2021 No. 118-Z "On contributions to the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus"
The minimum contribution amount, subject to inclusion in the Register of small and medium-sized enterprises for October–December 2024, is 544.62 rubles
(Minimum wage of 626 rubles × 3 months × 29%).
A benefit regarding the payment of contributions is granted to individuals engaged in independent professional activities, craft activities,
and the provision of services in the field of agroecotourism, provided that such individuals are pensioners while engaging in the aforementioned activities.
Individual information in Form PU-3 is completed and submitted by officials of the Social Protection Fund authorities.
Detailed information may be obtained at the district offices of the Social Protection Fund at the place of registration.