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 2022 by individual entrepreneurs, notaries, lawyers, and self-employed citizens must be paid no later than March 1, 2023.
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 2022 by individual entrepreneurs, notaries, lawyers, and self-employed citizens must be paid no later than March 1, 2023.
The minimum contribution amount for the entire 2022 year of activity is:
- for individual entrepreneurs, notaries, lawyers – 2,006.59 rubles
(Minimum wage 457 rubles * 2 months * 35% + 479.83 rubles (indexed minimum wage) * 35%) + 480.96 rubles (indexed minimum wage) * 3 months * 35% + 482.29 rubles (indexed minimum wage) * 3 months * 35% + 483.17 rubles (indexed minimum wage) * 3 months * 35%);
- for self-employed individuals – 1,662.59 rubles
(Minimum wage 457 rubles * 2 months * 29% + 479.83 rubles (indexed minimum wage) * 29%) + 480.96 rubles (indexed minimum wage) * 3 months * 29% + 482.29 rubles (indexed minimum wage) * 3 months * 29% + 483.17 rubles (indexed minimum wage) * 3 months * 29%).
Periods of activity and non-activity are to be reflected in the personalised accounting documents – the PU-3 form, the deadline for submission to the Fund authorities being no later than March 31, 2023.
The PU-3 form can be downloaded at the link: http://portal.ssf.gov.by/mainPage/important/software/.
An accurate calculation of the amount of mandatory insurance contributions payable, taking into account periods of activity and non-activity, can be made using the calculator by following the link: https://www.ssf.gov.by/ru/kalk_ip-ru/.
We also remind you that from January 1, 2023, individual entrepreneurs who are simultaneously employed while carrying out entrepreneurial activities are excluded from the category of persons entitled to voluntarily pay contributions to the Fund's budget.
This means that the aforementioned categories of individuals
individuals, as well as all other categories of individuals who independently pay contributions to the fund's budget, are obliged to pay mandatory insurance contributions for the periods of entrepreneurial activity carried out in the reporting year.
Detailed information can be obtained from the district departments of the Social Protection Fund for the Population at the place of registration.