Mandatory state insurance for individual entrepreneurs
Individual entrepreneurs are subject to mandatory state social security.
An individual entrepreneur is registered as a contributor to the Social Security Fund automatically from the date 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 business activity is determined by the individual entrepreneur independently, but not less than the minimum wage established and indexed in accordance with the legislation for the months for which contributions are paid.
From January 1, 2023, to November 30, 2023, the minimum wage in the republic was 554.00 rubles. Indexation was not carried out. Therefore, for eleven months of 2023, if business activity was carried out for all 11 months, the amount payable to the fund's budget is 2,132.9 rubles (554.00 * 11 * 0.35).
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-business activity in the reporting year, provided that a report in form PU-3 reflecting such periods is submitted to the Fund's authorities at the place of registration.
The deadline for submitting the PU-3 report for 2023 is no later than March 31, 2024.
Voluntary payment of contributions is provided for individual entrepreneurs who, concurrently with carrying out entrepreneurial activities:
- are recipients of pensions;
- are eligible for child care benefits for children under 3 years of age;
- are pursuing general secondary, vocational-technical, secondary specialized, or higher education on a full-time basis.
To establish a grace 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 simultaneously employed while carrying out entrepreneurial activities have been excluded from the category of persons eligible to voluntarily pay contributions.
Payment can be made through ERIP (ERIP→FSZN→Vitebsk region→ Rossonsky district branch 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 office of the Fund at your place of registration.