The Vitebsk Regional Department of the Social Protection Fund of the Population informs about the necessity for individual entrepreneurs to pay mandatory insurance contributions to the budget.

To individual entrepreneurs who are in employment relations!

The Vitebsk Regional Department of the Social Protection of the Population Fund informs.

Starting from 2023, individual entrepreneurs, regardless of whether they have a main place of employment, are required to pay mandatory insurance contributions to the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus (hereinafter – contributions, fund budget) for periods of carrying out activities in the reporting year.

Contributions shall be paid during the reporting year, but no later than March 1 of the year following the reporting year.

For your information: for 2023, contributions must be transferred to the fund budget no later than March 1, 2024.

The base for calculating contributions for an individual entrepreneur is the income determined by them, but not less than the total amount of minimum wages established and indexed in accordance with legislation for the months for which contributions are paid.

For your information: from 01.01.2023 to 31.07.2023, the minimum wage in the republic was – 554.00 rubles. No indexation was carried out. Therefore, only for the first seven months of 2023, in case of carrying out activities for all 7 months, an amount of 1,357.3 rubles (554.00*7*0.35) is 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 Form PU-3 reflecting such periods is submitted to the Fund authorities at the place of registration.

The deadline for submitting the PU-3 report for 2023 is no later than 31.03.2024.

Payment can be made through ERIП (ERIП→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 the place of registration.