Key innovations in the laws on state social insurance, which came into force on 18.08.2025

Self-employed individuals can make additional pension insurance contributions

In connection with the adoption of Law No. 90-Z of July 12, 2025 "On Amendments to Laws on State Social Security and Pension Provision", payers of tax on professional income (self-employed) have been granted a new opportunity – the right to make additional contributions to pension insurance to the Social Protection Fund for the full formation of insurance seniority.

Such additional contributions are voluntary and are made annually by March 31 of the year following the reporting year, with the exception of 2024, for which the deadline for additional contributions is no later than September 30, 2025.

Payment of insurance contributions

by individual entrepreneurs

The procedure for paying contributions to the Fund by individual entrepreneurs has been changed.

For payers of income tax:

a differentiated formula for paying contributions to the Fund at a rate of 35 percent is established:

- from actual income - for individual entrepreneurs whose income in a calendar year was less than 12 minimum wages (MW);

- from 12 MW or any other amount exceeding this threshold - for individual entrepreneurs whose income for a calendar year was 12 MW or more.

Income is the tax base for personal income tax, determined after deducting expenses in accordance with Article 205 of the Tax Code of the Republic of Belarus (income minus expenses).

Important! All information on periods of unified tax payment will be transferred to the Fund's bodies by the Ministry of Taxes and Duties.

For all individual entrepreneurs:

deadlines are extended - payment of contributions to the Fund is moved from March 1 to March 31 of the year following the reporting year;

the burden on individual entrepreneurs for administering and maintaining personalized accounting is abolished - individual entrepreneurs will only need to pay the amount of contributions on time, which the Fund will calculate at the end of the calendar year (based on data from the Ministry of Taxes and Duties) and issue for payment by individual entrepreneurs.

In addition, the deadline for paying contributions to the Social Protection Fund for individual entrepreneurs has been changed. Now, individual entrepreneurs can pay contributions within the reporting year, but no later than March 31 of the year following the reporting year.

Establishment of "grey" salary payment schemes

When "grey" salary payment schemes are established, a special procedure for paying contributions to the Fund is established for employers:

the maximum object limit for contribution accrual is canceled - five times the average wage in the republic (AW);

contributions will be paid from the actual amounts of "envelope" wage payments, but not less than 1/30 of five times the AW for each day of "envelope" wage payment;

for employees receiving "envelope" wages, payments from the minimum wage (MW) will be taken into account in the insurance record for pension purposes.

Deadlines for repayment of arrears arising from the recalculation of sick leave and benefits not accepted for offset have been established

From 18.08.2025, the obligation for contribution payers to reimburse overpaid amounts of temporary disability, pregnancy, and childbirth benefits is fixed, based on notifications received from the SSFS organs, no later than the day following the established payday for the last month of the quarter in which the arrears to the SSFS budget arose.

Penalties will be charged on the amount of arrears arising from the recalculation of sick leave from the day following the established payday for the last month of the quarter in which the arrears arose.

We draw citizens' attention to the procedure for calculating the average daily wage for calculating temporary disability benefits in order to prevent overpayments. Benefits are granted only at the primary place of employment, taking into account earnings from all employers, based on earnings for the 18 calendar months preceding the quarter in which the right to benefits arose, including during the period of work under employment contracts with other payers. In case of illness of a citizen working under external part-time employment, they are obliged to provide a sick leave certificate to their primary place of employment and a certificate of temporary disability from their part-time employment.