The Vitebsk Regional Department of the Social Protection Fund of the Ministry of Labour and Social Protection of the Republic of Belarus reminds that, in accordance with current legislation, mandatory insurance contributions to the fund's budget for 2024 by individual entrepreneurs, notaries, and lawyers must be paid no later than March 1, 2025.
The minimum contribution amount for carrying out activities throughout 2024 is:
- for individual entrepreneurs, notaries, lawyers – 2,629.20 rubles
(Minimum wage 626 rubles * 12 months * 35%).
Mandatory insurance contributions are not paid by individual entrepreneurs, notaries, and lawyers for periods of non-activity in the reporting year, provided such periods are indicated in the personalised accounting documents – form PU-3 report, the deadline for submission of which to the Fund authorities is no later than March 31, 2025.
Form PU-3 can be downloaded at the link:
http://portal.ssf.gov.by/mainPage/important/software/.
The exact calculation of the mandatory insurance contributions amount payable, taking into account periods of activity and non-activity, can be performed using the calculator by following the link: https://www.ssf.gov.by/ru/kalk_ip-ru/
We also remind you that from October 1, 2024, citizens engaged in:
- independent professional activities, for which a unified tax on individual entrepreneurs and other individuals is paid;
- craft activities, for which a craft fee is paid;
- activities for providing services in the field of agro-ecotourism, for which a fee for carrying out this type of activity is paid
are obliged to pay mandatory insurance contributions for pension insurance to the fund's budget.
The procedure for paying contributions and their deadlines for the specified persons, 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 Non-Budgetary Social Protection Fund of the Republic of Belarus"
The minimum contribution amount for entities listed in the Register of Small and Medium-sized Enterprises for October-December 2024 is BYN 544.62.
(Minimum wage BYN 626 * 3 months * 29%).
Contribution relief is provided to individuals engaged in independent professional activities, craft activities,
and agro-tourism services, who are also pension recipients.
Individual information forms PU-3 are completed and submitted by employees of the Social Protection Fund bodies.
Detailed information can be obtained from the district departments of the Social Protection Fund at your place of registration.