How much does a self-employed person need to pay in the social security fund. Is it necessary to pay contributions to the social security budget for an employee who is on unpaid leave? Sizes and conditions of deduction for individual entrepreneurs in the social security fund

On December 27, 2018, the President of the Republic of Belarus signed, according to which self-employed citizens, whose activities are not related to entrepreneurial, received the right to participate in state social insurance. And individual entrepreneurs, notaries and lawyers will now be able to pay contributions to the Social Security Fund only for the period of actual implementation of their activities with income. Previously, the Ministry of Labor and Social Protection innovation. Now employees of the Fund for Social Protection of the Population of the Ministry of Labor and Social Protection have explained some of the nuances of the implementation of the Decree.

Liability for non-payment of contributions

The payment of contributions to the Social Security Fund for individual entrepreneurs, lawyers and notaries remained mandatory. Therefore, for the incompleteness or late payment of contributions, administrative liability measures will be applied, said the manager of the Fund for Social Protection of the Population Natalia Pavlyuchenko. For evasion of payment of contributions, a fine of 20% of the amount not paid to the budget of the fund is due, debt collection from individual entrepreneurs, taking into account the penalty that has been formed. Responsibility is also provided for not providing a form of personalized accounting and involves a warning or recovery of an amount of up to 20 basic units.

First of all, control over the payment of contributions to the Social Security Fund by individual entrepreneurs will be carried out upon liquidation of the IP. To do this, information on the movement of funds in settlement bank accounts will be requested, and reconciliation with the database of tax and other government agencies will be carried out. For example, information resources of republican government bodies, including the Unified State Register of Legal Entities and Individual Entrepreneurs.

The same tools will be selectively applied when reconciling data on the periods of performance and non-performance of activities after the submission of personalized accounting forms.

By the way, the Board of the Fund for Social Protection of the Population of the Ministry of Labor and Social Protection of the Republic of Belarus dated January 10, 2019 No. 1 came into force, with which the instruction on the procedure for filling out the form of a personalized accounting document is supplemented with a special code reflecting the failure to carry out activities by an individual who independently pays the insurance premium .

To declare the periods of carrying out their activities and provide to the Federal Social Protection Fund documents of personalized accounting of individual entrepreneurs, lawyers and notaries will be once a year, no later than March 31 of the year following the reporting year.

Head of the Department for the Development of Informatization and Personal Accounting of the Fund for Social Protection of the Population Nina Gabar she told them how to act: having a state SUOK key and an attribute certificate, an individual entrepreneur, a lawyer or a notary in his personal account on the portal of the social protection fund can check the amount of contributions paid, familiarize himself with the form PU-3, sign it with an electronic digital signature and submit it to the body of the fund. Or fill out the PU-3 form using the software package for entering individual (personalized) accounting documents, print, sign, take a copy with you in electronic form and bring it to the social protection fund body.

Mandatory insurance premiums for the previous year must be paid no later than March 1, 2019, the amount can be calculated using the calculator on the FSZN portal. The minimum contribution in case of carrying out activities throughout the year is 1281 rubles. (106.75 rubles per month or 35% of the minimum wage). For 2019, the total amount of contributions, while maintaining the current minimum wage, will be 1386 rubles. (115.5 rubles per month). Decree No. 500 also provides for the possibility of paying contributions throughout the reporting year.

Recall that, according to Decree No. 500, the bodies of the Social Protection Fund are allowed to collect the debt of payers of contributions from electronic wallets.

How self-employed citizens pay contributions to the Social Security Fund: an algorithm of actions

According to the tax authorities for 2018, there are 37,000 self-employed persons in Belarus. Natalia Pavlyuchenko explained how they should act to pay contributions to the Social Security Fund - no less than the minimum wage in order to be entitled to a pension upon reaching retirement age, disability, loss of a breadwinner.

It is necessary to apply to the fund authority at the place of registration, providing a passport and a document confirming doing business as a self-employed person (a single tax receipt), and write an application for registration with the Social Security Fund. A self-employed person will be assigned a unique fund payer number, which, together with the payment of contributions, entitles them to participate in the state social insurance system.

The monthly pension insurance contribution for a self-employed person is 29% of the minimum wage. Now the minimum wage is 330 rubles, respectively, the monthly installment is 95.7 rubles. or 1,148.4 rubles. in year. You can make it immediately for the year, monthly and even every week.

The length of service used to determine the right to a labor pension includes periods of activity only on the condition that during these periods contributions were made to the budget of the social protection fund. Periods for which contributions are not paid or paid at a rate below the minimum amount will not be credited to the length of service or will be counted in proportion to the amount of contributions paid.

For example, with a minimum wage in 2018 of 305 rubles. the minimum monthly payment for an individual entrepreneur when carrying out activities for a whole month is 106.75 rubles, for a self-employed person - 88.45 rubles. If an individual entrepreneur transferred half to the budget of the Social Security Fund for a month - 53.4 rubles, self-employed - 44.23 rubles, then only 15 days will be counted in the insurance period for assigning a pension.

Until 2014, the length of service, which is taken into account when determining the right to a labor pension, was 5 years, then it was increased to 10 and 15 years. Now the progressive (half yearly) increase in the insurance period continues, in 2019 the minimum insurance period for the appointment of a pension will be 17 years and by 2025 it will reach 20 years.

If possible, the amount of payment of contributions should be more than the minimum, the social security fund warns, because if you pay contributions for 20 years from the minimum wage, then the minimum labor pension by age will be 216 rubles. Those who have not formed the insurance period necessary for receiving a labor pension can apply for a social pension upon reaching retirement age, today this is 50% of the subsistence minimum budget - 107 rubles. Currently, 3.6 thousand people receive it.

You can check your insurance experience for the period starting from January 1, 2003 by contacting the bodies of the social security fund for a free extract from an individual personal account.

In numbers

The FSZN budget for 2019 includes income from individual entrepreneurs and self-employed persons at the level of 2018, that is, about 123 million rubles (according to estimates for mid-January, the data will still be updated during the reporting period) - this is 1% of the amount of mandatory insurance premiums in in general.

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Notaries, lawyers and individual entrepreneurs were allowed to pay insurance premiums to the Social Security Fund under the new scheme - in proportion to hours worked. Changes were also introduced for self-employed Belarusians - they were allowed to make contributions to the fund and secure a labor pension if they wished. Finance.tut.by figured out what changes were made for Belarusians on contributions to the Social Security Fund.

How will individual entrepreneurs and the self-employed "account" the insurance period?

Only those periods of entrepreneurial, creative and other activities in which contributions to the Social Security Fund were paid are counted in the insurance length of service, which is taken into account for the appointment of a labor pension.

Accordingly, periods for which contributions are not paid or paid at a rate below the minimum amount will not be counted in the length of service or will be counted in proportion to the amount of contributions paid, the Social Security Fund notes.

Experts give an example. The minimum wage in 2018 was 305 rubles. Accordingly, the minimum payment for an individual entrepreneur when carrying out activities for a whole month will be 106.75 rubles per month (35% of the minimum wage), for a self-employed person - 88.45 rubles (29%). For a month, an individual entrepreneur transferred 53.4 rubles to the budget of the fund, a self-employed person - 44.23 rubles. Only 15 days will be counted in the insurance period for assigning a pension.

At the same time, it is necessary to take into account such a nuance that if an individual entrepreneur does not develop a minimum insurance period, then he will only be able to claim a social pension, which is assigned to men upon reaching the age of 65 years, and to women - 60 years.

From January 2019, the minimum insurance period for granting a pension will increase to 17 years (it increases by 6 months annually, and should be 20 years by 2025).

You can check your insurance experience for the period starting from January 1, 2003 by contacting the Fund's bodies for an extract from an individual personal account. The issuance of such statements is free of charge.

What amounts of insurance premiums must be paid by IP?

At the same time, the norm, which establishes the minimum amount payable for the periods of entrepreneurial activity, remains.

The minimum amount of mandatory insurance premiums for individual entrepreneurs for 2018 is 1281 rubles (106.75 rubles per month).

At the same time, for 2019, the total amount of contributions, while maintaining the current minimum wage, will be 1,386 rubles (115.5 rubles per month). If the individual entrepreneur does not work for some time, that is, he uses the right “if you don’t work, you don’t pay”, then the amount will decrease.

But entrepreneurs and the self-employed need to take into account an important point. If you pay contributions to the Social Security Fund according to the lower bar, that is, pay from the minimum wage, then in this case you need to be prepared for small amounts of payments when you go on a well-deserved rest.

According to statistics, most individual entrepreneurs pay contributions according to the lower bar, as a result they receive small payments on a well-deserved rest. As a result, they receive small pensions.

What contributions do the self-employed have to pay in order to receive a pension?

Self-employed Belarusians who have been allowed to pay contributions to the Social Security Fund and earn their own retirement pension can do so on a voluntary basis. But if they want to secure a pension for themselves, contributions must be made no less than the minimum wage.

Recall that since January 1, the minimum wage in Belarus has increased to 330 rubles. That is, the monthly amount of the insurance premium for the self-employed this year will be 95.7 rubles (29% of the minimum wage). For the year it will be 1,148.4 rubles. At the same time, contributions can be paid both for the month and immediately for the whole year.

Previously, self-employed Belarusians could not make contributions to the Social Security Fund, and, accordingly, could not count on either sick leave or pension. This issue has become even more relevant since October last year, when a presidential decree began to operate, expanding the list of activities for which individuals do not need to register as an individual entrepreneur, subject to the payment of a single tax.

A complete list of activities that are not entrepreneurial and fall under self-employment can be found in the Civil Code (Article 1).

How will they check that the IP is not working?

To check whether an individual entrepreneur is really not working, and accordingly may not pay insurance premiums, the fund’s specialists will be able to use, among other things, data from the unified state register of legal entities and individual entrepreneurs (periods of suspension of activities in cases provided for by legislative acts), as well as from the database of tax authorities ( tax information).

FSZN specialists will also be able to request information from banks on the movement of funds on settlement accounts.

It will not be possible to mislead the bodies of the Fund for Social Protection of the Population, since the information on the periods of work provided by the indicated categories of payers will subsequently be verified with other state bodies, the Federal Social Protection Fund explains. - An individual entrepreneur, when submitting personalized (individual) accounting information, will have to independently indicate only those periods in which he carried out activities. Subsequently, this information will be verified with the data of other state bodies.

Will the deadline for paying contributions to the Social Security Fund change for individual entrepreneurs

The deadlines for paying contributions to the Social Security Fund for individual entrepreneurs remain the same - no later than March 1 of the year following the reporting year. That is, contributions for 2018 must be paid no later than March 1 of this year.

At the same time, the presidential decree provides for the payment of contributions to the fund throughout the reporting year.

Which of the individual entrepreneurs will be able not to pay contributions to the Social Security Fund, even if they work?

The list of individual entrepreneurs who can voluntarily pay contributions to the Social Security Fund has remained the same.

These include those who have a main job; owners of property (participants, members, founders) of legal entities and performing the functions of heads of these legal entities; recipients of pensions; those who are entitled to child care allowance up to 3 years of age; receiving vocational, secondary specialized, higher education in full-time form.

What other innovations await the Belarusians?

Presidential Decree No. 500 allows the collection of debts of payers of contributions to the Social Security Fund from electronic wallets. Before the changes, these funds were untouchable.

Presidential Decree No. 500 also regulated the issues of ensuring the rights and guarantees in the field of state social insurance of persons working in foreign organizations on the territory of Belarus, and citizens who have been acquitted by the court and whose criminal prosecution has been terminated.

“In addition, the document corrected certain norms of legislative acts, taking into account law enforcement practice, as well as in order to bring them into line with the changes in legislation,” the presidential press service noted earlier.

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At a meeting of the working group in April, the members of the public advisory council for the development of entrepreneurship considered the problematic issues of the work of individual entrepreneurs, including the payment of contributions to the social protection fund (FSZN), the installation of tax controls on cash registers, the operation of software cash desks, writes PrimePress.

How will the principle “if you don’t work, you don’t pay” work?

The new draft decree, which regulates the payment of contributions to the Social Security Fund by individual entrepreneurs, provides for the introduction of the principle “if you don’t work, you don’t pay”. In practice, this will mean that an entrepreneur who decides to suspend activities will be able to notify the tax authority about this and from that moment will not pay contributions to the Social Security Fund. Now you can suspend activities for two years.

Other cases are being considered when individual entrepreneurs will not pay contributions or will be required to pay less, says Zhanna Rogova, director of the business support center for Svetlogorsk Business Partner LLC.

First, the payment of contributions can be reduced for entrepreneurs who work only 14 days a month.

Secondly, for those who, due to personal circumstances, were forced not to work, but were not going to suspend their activities, it is possible not to pay contributions for the period of forced “downtime”. In this case, we are talking about circumstances such as, for example, the illness of a loved one requiring constant care.

Thirdly, entrepreneurs have the right to leave. Accordingly, it is planned to include in the draft decree a rule that an individual entrepreneur pays contributions to the Social Security Fund for eleven months a year.

SKNO will still be introduced from July 1

Zhanna Rogova also spoke about the prospects for the mandatory installation of remote tax cash control (SKNO) on cash registers, which, according to the schedule of the authorities, should be launched in Minsk and the Minsk region from July 1, 2018, in other regions - from January 1, 2019.

“We raised the issue that SKNO does not work very correctly. A pilot project for the operation of remote tax control systems is being tested on taxi drivers. We saw how this happens in the examples of thirty taxi drivers, - says Zhanna Rogova. “The taxi driver has one amount on checks for the month, the tax authorities have another, and less.” And this is because, due to poor communication, checks can wander from one week to three months. There are also checks where there is a record that "SKNO is missing or defective."

According to her, the test of the SKNO system showed that the operator of the system is not coping with the task today, that it needs to be improved for large-scale implementation. “But, unfortunately, representatives of the Ministry of Taxes and Taxes told us that the deadline for the SKNO will not be postponed, the system will be introduced from July 1. But at the same time, software cash desks are being introduced. In general, nothing is ready for them yet - it is not clear who the operator is, what the contractual terms will be, ”said Zhanna Rogova.

Vladimir Nesmashny, a lawyer and founder of the Alliance Group of business consultants, answered the main questions of TUT.BY users about paying contributions to the Social Protection Fund in a special issue of the Law on the Shelves program. Who and how to pay, why you need to pay if there was no profit, and why an individual entrepreneur cannot go on vacation - see this in the video.

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The next issue of the program "The Law on the Shelves" will be aired on Monday, March 2 at 15.00. Send questions for Vladimir Nesmashny to [email protected] marked "The law on the shelves."

Question from Natalia Abakumova:
I, an individual entrepreneur, suspended my entrepreneurial activity on 01/01/2014. There are no hired workers. Sick leave from 12/30/2013 to 05/25/2014. I am currently on maternity leave for a 3 year old. I only receive child support. Do I have to pay insurance premiums to the FSZN?

Answer:
“Suspension of activities” for individual entrepreneurs makes sense only in terms of paying a single tax. As a rule, it also makes it possible not to submit a zero tax report once a month if the payer is income tax or if you apply the simplified tax system. For the calculation of contributions to the Social Security Fund, the application does not make any sense, since contributions are not accrued only for the period when the individual entrepreneur filed an application for termination of activity. Lack of revenue and income is not a reason not to pay contributions to the Fund.
According to paragraph 7 of the Regulations on the procedure for calculating and paying contributions to the Social Security Fund, approved by Decree of the President of the Republic of Belarus No. 40 dated January 16, 2009, you, as a recipient of benefits, are exempt from paying contributions to the Fund for the period of receiving benefits. Regarding the sick leave - it is attributed to the Fund (contributions to the Fund are reduced by the amount of the sick leave), if you have paid contributions for 2013.

Question from Irina Shkel:
Please help me understand the calculations of the Social Security Fund for payment of payments for 2014. I am a sole trader. I pay taxes under the simplified taxation system. In early February, I received a letter from the social security department about the need to pay mandatory insurance premiums for 2014 in the amount of 4,737,500 rubles (for the period from 01/01/2014 to 08/25/2014).
Declaration for the 1st quarter of 2014 - zero. From 04/01/2014 to 08/25/2014 she was on sick leave for pregnancy and childbirth.
The application for the suspension of activities from 08/01/2014 was registered with the IMTS at the end of July 2014, after the birth of the child, although the first application for the suspension of activities from 04/01/2014 was written at the end of March 2014 (but for some reason it was put in the IMNS in shelf, and then asked to provide a zero declaration for the 2nd quarter of 2014 and write a new statement, but now is not about that ...).
And here is the situation: the Social Security Fund insists that, in accordance with Presidential Decree No. 87 of February 21, 2014, the period for which I need to pay contributions is almost 8 months in 2014 (from January 1 to August 25, 2014).
However, as far as I understand, Decree No. 87 came into force on February 21, 2014, which means that the previous version of the law was in effect before that date, and if I had no income for the first quarter of 2014, then it is not necessary to pay social contributions for January and 20 days of February .
The next period from 21.02.2014 to 01.04.2014 is subject to Decree No. 87, I agree.
But what about the sick leave for the period from April 1 to August 25? At the FSZN, the supervising inspector convinces me that for this period I must pay insurance premiums based on the minimum wage. Can you please tell me what is the regulation.
To my objections that in previous years, when I provided sick leave to the Social Security Fund (due to illnesses of my first child), my insurance premiums were recalculated minus sick leave payments (for five years there were no more than three, lasting up to 7 days each). Can you please tell me what is the regulation.
On February 4, 2015, I wrote an electronic appeal to the website of the Gomel Regional Department of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus with a request to clarify and justify the amount I need to pay. On the same day, I received a message that my appeal was accepted and put in a queue for a response. Today is February 19th and still no answer.
The deadline for paying insurance premiums is until March 1 and there is no desire to pay a fine, as well as overpay.

Answer:
As we have repeatedly said in the program, the individual entrepreneur has never been exempted from paying contributions to the Social Security Fund, so the presence of a zero declaration for the 1st quarter of 2014 in no way exempts you from paying contributions. And, repeating once again, the lack of revenue does not give exemption from the payment of contributions, since contributions to the Social Security Fund are NOT a tax.
An application to the tax office for the suspension of activities in no way affects the payment of contributions. Contributions are not paid only for the period when an application for the termination of the activity of an individual entrepreneur is submitted to the registering authority.
Sick leave is paid (by reducing the contributions for the relevant period by the amount of sick leave) only if you paid contributions for the previous period. For example, sick leave in 2014 is paid if contributions for 2013 are paid.
Issues of payment of contributions to the Social Security Fund by entrepreneurs - Regulations on the procedure for paying contributions, approved by decree of the President of the Republic of Belarus No. 40 dated 16.01.2009.

Question from Alexander Apanasik:
There are two situations, the question is one: is the individual entrepreneur obliged to pay contributions for the period in which he did not carry out activities and had no income?
1. Individual entrepreneur, registered in the spring of 2014, simplified taxation system. A graduate, after school he wanted to start working, but then everything changed, as the entrepreneur did not start working, there was no revenue and no movements on the account. Worked under a contract until the beginning of 2015. The Social Security Fund requires the payment of contributions from the moment of registration until the conclusion of an employment contract.
2. IP, registered in the spring of 2013, simplified taxation system. In the spring of 2014, the outlet was closed due to unprofitability, since then there has been no activity. Works under the contract since September 2014. SFZN requires the payment of contributions from the moment the decree is issued in 2014 until September.
Both individual entrepreneurs, out of harm's way, filed documents for liquidation in February 2015.
Even a single tax is paid for the period of activity, and at enterprises, contributions are accrued on salaries, and, as explained in the fund, their contributions are paid regardless of the activity. This is no longer the payment of insurance premiums from income, but actually an imputed tax on the right to be called an individual entrepreneur, some kind of dues.

Answer:
Contributions to the Social Security Fund are not a tax, therefore, they have their own procedure for calculating and paying, which does not depend on the availability of income or revenue from the entrepreneur. Your motivation “even a single tax” refers to taxes, and taxes and contributions to the Fund are fundamentally different things. Become an entrepreneur - pay.
In the situations you describe, the Foundation is right. Contributions are paid for the period of existence, and not the activity of the individual entrepreneur, with the exception of periods in which there are benefits (in your case, work under an employment contract).

Question:
I plan to organize attractions at fairs, festivals, mass holidays for the spring-summer period. Specifically, a shooting range where you need to throw balls (winning in the form of soft toys). Does this type of activity fall under No. 93210 or No. 93290 OKED, and if not, is IP registration required for one festival (1-3 days). If this type of activity falls under paragraph 1.28 of Art. 296 of the Tax Code, then I cannot use another taxation system? Do I have to pay the entire amount of the EH rate even for one working day per month? If I plan to carry out activities in different cities (the EH rates are different in them), which one do I need to pay? I am a full-time student, where should I register as an individual entrepreneur - at the place of study or at the place of residence, so as not to pay to the Social Security Fund (the rates of EP in these cities are also different. Gorki - Klimovichi, Mogilev region)? Can I hire a person under a work contract for 1-2 days to work together (second tier), what payments do I have to pay? With this option, will the EH be paid for the activity as a whole or for each shooting range separately in the full amount? Do I need to be registered in the Household Services Registry? And the last: what legislative act regulates the payment for my services (without a cash register and issuing checks)?

Answer:
For the purposes of applying taxation systems and paying a single tax, the type of activity is qualified not according to OKED, but according to Articles 295 and 296 of the Tax Code.
You must register as an individual entrepreneur.
The tax amount does not depend on the number of days in the month that you plan to carry out activities. Even from hours.
When carrying out activities in different cities within one month, you formally get several points of sale, so the tax office can legally take a single tax from you several times (one for each point) at rates in the corresponding city. It is the same with shooting ranges: two shooting ranges are two outlets, therefore, two tax rates.
IP registration is carried out at the place of registration, which is determined by the registration mark in the passport.
You have the right to hire no more than three people for any reason that does not contradict the law (employment contract or work contract). From the employee's accrued income, pay income tax and contributions to the Social Security Fund.
Registration in the register of household services, I believe so.
Regulatory issues related to receiving revenue with or without a cash register:
On the use of cash equipment, payment terminals, automatic electronic devices, vending machines and on the acceptance of cash, bank payment cards when selling goods, performing work, providing services, carrying out activities in the field of gambling, lottery activities, conducting electronic interactive games and issuing into circulation of cash equipment, Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16.
On approval of the Instruction on the procedure for conducting cash transactions and the procedure for cash settlements in Belarusian rubles on the territory of the Republic of Belarus and on the invalidation of certain resolutions of the Board of the National Bank of the Republic of Belarus and their individual structural elements, resolution of the Board of the National Bank of the Republic of Belarus dated March 29, 2011 No. 107.

Question from Andrey Yakimovich:
I am an individual entrepreneur, am I entitled to sick pay in case of illness and vacation pay in case of vacation?

Answer:
You are entitled to sick leave if you paid contributions for the previous year.
IP does not have holidays. Vacation - only for those who work under an employment contract. See the broadcast of the program “The Law on the Shelves” dated February 16, 2015.

Question:
Since 2012, I have been called up for military service in the army from 2013 to November 2014; The fund now requires payment of contributions for the full year 2014. Is it legal?

Answer:
Yes, it is legal, since military service does not provide benefits for paying contributions to the Fund.

Question from Yulia Valerievna:
I have been registered as an individual entrepreneur since June 3, 2013, a simplified system. When I opened the IP, the Social Security Fund told me that deductions are not required. Now I learned about some new law and I want to clarify. For a year and a half, my income in total amounted to 4,259,500. I see it as extremely illogical to pay 7 million of this amount to a fund whose services I did not use and did not intend to use, given that this is almost 2 times the total income for the entire time work by me IP. I opened an individual entrepreneur, because I wanted everything to be honest, I paid taxes, although the work was just "for the soul", and not for earnings. And where is the logic, working as an individual entrepreneur, to work for someone else somewhere by labor? It is pointless! I worked for this period for about 4 months. And this is illogical: to demand 7 million from people who do not work on a labor basis, if they are, for example, unemployed. Where can the unemployed get money at all, especially such money?! Now I intend to close the IP, because. It still doesn't generate income. I did not receive any notifications about the need to pay anything from the Social Security Fund. Therefore, I want to clarify: do I need to pay anything or not if I close the IP before March 1? If yes, what amount and why? I would have closed the IP a long time ago if I knew about such illogical laws, such things need to be notified in advance, and not retroactively. Thanks in advance for your reply.

Answer:
Logic and law are two different things. Never confuse them.
You are obliged to pay contributions to the Social Security Fund for 2014 in the absence of benefits (clause 7 of the Regulations on the payment of contributions, approved by Presidential Decree No. 40 of 01/16/2009).
Yes, the employees of the Fund are not obliged to notify everyone that the procedure for calculating contributions has changed, but on the Internet in February-March 2014 everyone wrote and spoke about this, if you are not lazy, if you do not follow the law. And filing an application for termination of activity before March 1 does not exempt you from contributions to the Fund, you will be obliged to pay them before being excluded from the register, including contributions for January and February 2015.

Question from Alexander Rodko:
I have a question of the following content.
I am a sole trader. Throughout 2014, he worked under an employment contract (paid contributions to the Social Security Fund), at the same time he was an individual entrepreneur (did not pay contributions as an individual entrepreneur). In January 2015, he quit his job under an employment contract, continuing to be an individual entrepreneur. Am I required to pay contributions as an individual entrepreneur in 2015 or will this need arise in 2016?

Answer:
You will have contributions for 2015 from the moment you leave your job, the payment deadline is March 1, 2016.

Question:
Good afternoon, there are three questions related to the work on the commission and the simplified tax system.
First question.
Our advertising agency provides advertising services. We work according to a simplified taxation system (excluding VAT).
Since clients often want to control their advertising costs, interaction with them is based on a commission agreement: for the client’s money (within the agreed budget), but on our own behalf we place advertisements from third parties (in fact, we purchase works and services from residents of Belarus, acting as a customer to them), we enter into other transactions, keeping the name of the final advertiser secret. Based on the results of our activities, we provide the customer with an act - a report on the completed order, in which we disclose information about the completed order, the costs incurred associated with its implementation, and the due commission for our services.
In December, they held an event (everyone ordered from third parties) related to the grand opening of the outlet, provided the customer with a corresponding report. The budget was 100 monetary units (conditionally)
To our misfortune, we rented (rented) holiday props from a specialized organization (we paid them 90 monetary units - also conditionally). It was spelled out as follows in the report of the commission agent:
Rent from third parties of wardrobe and decor items (hangers, numbers, fence posts, pipes and connectors for them, pillow and scissors).
Taxes were calculated from our commission of 10 monetary units (the decision of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus on July 6, 2011 No. 924/16 was considered) as the difference between the pre-agreed budget of 100 monetary units and the expenses incurred (in fact, they turned out to be equal to they 90). A month later, getting acquainted with the innovations in the Tax Code, they drew attention to the tricky paragraph of Article 288. "The object of taxation and the tax base of the tax under the simplified system":
when renting property (financial lease (leasing)) - the amount of rent (leasing payments), as well as the amount of reimbursable expenses not included in the rent (leasing payment). This provision also applies to cases of leasing property (financial lease (leasing)) with the involvement of a commission agent (attorney) and another person acting on the basis of commission agreements, commission agreements and other similar civil law agreements. The amounts of reimbursable expenses not included in the rent (leasing payment), regardless of the date of actual implementation of such expenses by the taxpayer under the simplified system, are accounted for as part of the proceeds from the sale of goods (works, services), property rights as of the date of receipt of reimbursement of these expenses (including including in kind) or on the date of other termination of the obligation to reimburse the said expenses, including as a result of offset, assignment of the right to claim, transfer of funds to the accounts of third parties.
Was it necessary to tax on this transaction the entire amount received from the buyer (100 of the aforementioned monetary units) or do we still have the right to calculate tax on our commission of 10 monetary units?
After all, in fact, on behalf of the owners of a piece of clothing and decor, we did not rent out property, but, on the contrary, we rented it on our own behalf - i.e. ensured, for a fee from the customer, the presence of these items at the right time in the right place. Those. If you literally read the Tax Code, you need to consider the tax only from the fact of RENTING property for rent, and not from the existence of lease legal relations (we only rented). The act of acceptance and transfer of property was drawn up only between us and its owner, we did not draw it up with the customer of the event, confining ourselves to reflecting the existing relationships in the report of the commission agent.

Second question, to which the tax office gave an answer, limiting itself to vague phrases.
Again, work on a commission, but with a non-resident.
As mentioned above, the client controls his costs by agreeing on a maximum price limit at the start of an advertising campaign at which an advertising service can be purchased from a third party, with our advertising agency's actual commission due being the difference between the actual costs incurred and the pre-agreed price. We are not reimbursed for additional expenses incurred due to our incorrect planning, while the additional benefit in case of our promptness remains with us as a risk payment (delcredere).
That is, if we define an advertising budget of 100 USD, then by spending 80 USD. and by submitting an appropriate report on the execution of the order (by attaching acts, on-air certificates or a photo report), we are entitled to 20 USD of commission, spent 90 USD - got the right to 10 USD). and if you spent 110 c.u. - more than 100 USD, we will not receive from the customer, a difference of 10 USD. you need to take it at your own expense (there was such a thing, but rarely).
In 2014, the customer transferred the entire annual budget to us in advance for placement of advertising with third parties - 1200 US dollars (conditionally), i.e. $100 per month. This advance includes planned expenses of 1080 dollars (90 * 12) and a planned commission of 120 (100 * 12).
We conducted an advertising campaign in October-December 2014, spent Belarusian rubles, paid the contractor and converted them into the currency on the date of the report - there were no difficulties. Three reports were submitted in three months with an output of $ 100 each: somewhere the expenses accepted and reimbursed were 88, somewhere 90, and somewhere 91. Accordingly, the commission due was 12 10 and 9.
The year 2015 has come, in which we need to "master" another 900 US dollars (1200 - 300). Everything would be fine if we didn’t have 900 dollars in advance on December 31, 2014, which include both planned costs (unknown in fact) and commission (also unknown in fact).
In 2015, advances received in foreign currency are not revalued. those. in accounting, 900 dollars is 10,665,000 bel. rubles (900 * 11,850), i.e. for each month we should spend no more than 1,185,000 (100 * 11,850). And the amount of this advance does not depend on whether I have these dollars in a foreign currency account or whether I once sold or will sell them.

A long-term contract with a payment of 90 c.u. was concluded with the contractor. linked to the dollar exchange rate as of the last day of the month in which the service is provided.
There was a devaluation, for January 2015 we have to pay the contractor 1,386,000 (90 * 15,400).
Having currency on the account and selling it through the exchange, we easily close our obligations to a third party, but how do we draw up a correct commission agent's report and how to correctly determine the taxable base?

Recall that two important conditions
a) The advance received is not revalued.
b) The commission actually due is calculated as the difference between the agreed price (in US dollars) and the costs actually incurred.

It is logical to convert expenses (Belarusian rubles) into the contract currency (US dollars) at the rate of a 100% advance payment received: i.e. 1,386,000 Bel. rubles of expenses incurred for the transaction, for which an advance payment was received at the rate of 11,850, amounted to 116.96 dollars. (1,386,000 / 11,850).
This means that the accepted and reimbursable costs are 1,185,000 BYN. rubles (or $ 100), the costs attributed by the commission agent to his account - 201,000 Belarusian rubles. rubles (or 16.96 dollars), no commission (equal to zero).
The client accepted (signed) such a report.

No commission - no taxable base, despite the fact that we could sell the currency (if we did not spend it in 2014) at 15,400, right?

And third question associated with the mandatory sale of foreign currency.

Now we plan to receive an advance payment in foreign currency for a year (let's say 100 thousand US dollars). The same conditions - placement of advertising from third parties in Belarus for a fee, i.e. We will pay contractors in Belarusian rubles, but gradually, and we must sell the proceeds in the amount of 50% immediately.
But in our case, the revenue from commission work is not known in advance. You can only operate with prescribed planned figures - 90 thousand planned expenses, 10 thousand planned remuneration. Since the OWNING COMMISSION is calculated as the difference between the agreed price and the costs actually incurred, the additional benefit remains with us.
When there was stability, we played it safe - we sold 30% of the total amount received, knowing that we would definitely not violate anything. Now selling 50% of the advertising budget is very risky, given that the planned costs should be 90 thousand US dollars.
In this case, do we have the right to carry out a mandatory sale of foreign currency in the amount of 5 thousand US dollars (50% of our planned remuneration fixed in the contract), despite the fact that we will bear the costs exclusively in Belarusian rubles?
What penalties will be applied to us if, in fact, the commission fee turns out to be not 10, but 15 thousand dollars (after all, we are not astrologers and cannot plan it to the nearest dollar, despite the fact that the money has been received)? Maybe sell all 10 thousand at once?

Answer:
You misunderstand what you are quoting from NK. We are talking about taxing the proceeds received from renting, that is, how the one who rents to you pays taxes. Under the simplified tax system, the commission agent pays tax on the amount of his commission. If, under the terms of the commission agreement, you also receive an additional benefit (due to saving the committent's funds), then it is also included in the revenue.
If your principal is a non-resident, then, I believe that, when making all transactions with him in US dollars (obtaining financing for attracting third parties, determining the amount of remuneration and expenses under the contract), it is logical for you not to convert everything into Belarusian rubles, but to count everything in dollars, i.e. in the currency in which you bear your obligations and based on the availability of which you make settlements with third parties. As regards the calculation of taxes, you recalculate US dollars into Belarusian rubles on the date of recording the proceeds from the sale of commission agent services (part three of paragraph 2 of article 288 of the Tax Code) P.S. Delcredere and the so-called. you paying for the risk are completely different things.
If I were you, I would quickly make a request to the National Bank, since, for example, I have doubts whether the currency received by you is revenue for the purpose of mandatory sale. If the answer is “yes, you definitely need to” - sell it, and the amount of Belarusian money raised immediately to a deposit with a good interest rate, and spend it as needed. You need to navigate based on the official interpretation of the concept of “revenue”, which will give you an answer to the request. That's exactly what I would do.

Question:
I have been working as an entrepreneur since 2013, growing and producing seedlings of flowers and vegetables. I have a seasonal job from April 1 to November 1 - this is trading. From December to March, I only sow seeds and plant bulbs, there are no receipts to the account during this period, I do not work in winter (conditionally). Question: how to pay for the Social Security Fund in the off-season, when I'm not working?

Answer:
How? The fund, as a rule, takes only money. There are no other options.

Question:
I have a big lawsuit before the state. The court ordered me to pay 20% of my salary. I paid well. A year later, I was again summoned to court and offered to pay off the claim in its entirety or deprive me of a driver's license of category "B", "C" and the right to travel abroad. Since I cannot repay 1,400,000,000, I was deprived of all this, i.e. driver's license and travel abroad. Please tell me if they acted legally, can I appeal this and how?

Answer:
If your right to drive is not your only source of income, then yes, you have been legally disqualified from driving. Just like the right to travel abroad.

Question from Alexey:
I am IP. I apply USN without VAT.
I have a main job at a private enterprise, in my free time I earn extra money by providing services to legal entities - advertising agencies, banks - I make signs, stickers (I have my own equipment), at the request of the client I can "attach" this to doors, ATMs, I can hang an advertising poster , banner, stick sticker. In general, it is widely known in narrow circles.))
Two questions
1. The ill-fated FSZN, but with a somewhat unusual sauce.
I know (and your program once again convinced me that I was right) that if contributions are calculated and paid at the place of work, then an individual entrepreneur is not obliged to pay them himself.
But what if I was on unpaid leave at my main job? I was there for a whole month and the accrued salary was 0 (zero). Contributions from her - also zero. Do I need to pay them on my own as an individual entrepreneur in this case? Or at least a day, but work according to the report card (the attitude of the management towards me is loyal, the work schedule, one might say, is flexible)?
2. Often in my contracts (and, accordingly, in acts) I use (or rather, used) the word "montage". Installation of a sign on a door, installation of a plastic visor over an ATM, installation of a banner on the facade, installation of a pointer on the ceiling. Accordingly, there may be a dismantling of stretch marks, New Year's decorations.
At the end of 2014, an order was received from one bank "do the paperwork as you want, but that the words assembly / dismantling should not be." To the logical question why, - the answer came from the procurement department, "so our lawyers said; they say, installation, dismantling is construction, estimates, prices of a certain year, indices"
I showed ingenuity and began to use other words: instead of installing New Year's toys (there were prefabricated structures) - decorating the office with customer's products, instead of "dismantling New Year's toys" - uninstalling holiday props.

Is it really that complicated or is it just bank employees playing it safe? After all, I don’t even “smell” construction? What adverse consequences threaten me with the use of the words "assembly / dismantling" if suddenly it was necessary to use the prices of previous years, indices, estimates (I used these terms with other clients). Is punishment for this within the competence of the tax authorities or is it a matter for more narrow-profile departments?

Answer:
The basis for granting benefits is the existence of a concluded employment contract. In your case, you don’t need to pay anything extra for this month, since there are no reservations about this in the legislation on contributions to the Fund, and the right to leave without pay is an inalienable right of the employee provided for by law.
The bank is re-re-insurable. But this is normal for structures such as a bank, since their formal-terminological fear of possible problems is developed to the absolute degree, coupled with the position of initially right-wing counterparties. In your case, the words “assembly” and “dismantling” absolutely do not mean anything similar to construction, nor do they give even a shadow of risk to your activities. But some clients are afraid of everything - this is normal. It is important that you understand everything correctly and that you yourself are not afraid. Good luck =) And… contact me, maybe I will make a couple of orders from you. Thanks:)

Question from Irina Starchenkova:
I am a sole trader and provide document translation services. In my work, I use the simplified tax system when working with legal entities and pay a single tax, because. I work with individuals. When receiving cash from individuals for work, I write out a receipt for the incoming cash order. All receipts are recorded in the Book of Income and Expenses. Question: am I doing it right and is it necessary to install a cash register in my type of activity?

Answer:
The list of cases when cash proceeds can be accepted without the use of cash equipment - paragraph 31 of the Regulations on the procedure for using cash equipment, payment terminals, automatic electronic devices, vending machines and accepting cash, bank payment cards when selling goods, performing work, providing services, carrying out activities in the field of gambling, lottery activities, conducting electronic interactive games, approved by the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16.
Based on this document, you need a cash register.

Question:
1. The car was imported into the territory of the Republic of Belarus according to the Decree of the President No. 6 of 07.05.12. The additions to the Decree say that it cannot be rented out. If you hire a driver - an individual entrepreneur under a contract for the provision of services for the carriage of goods, will this not be considered as a transfer to third parties, in particular, renting a car, and does this not contradict the norms of the decree? (TN VED code not 8709) Is it possible to hire a driver under a contract in such a PUE?
2. In the previous edition of the program, you talked about changing the owner by converting a PUE into an LLC and back into a PUE, tell me, is it possible to change the founder in a PUE in this way, where the founder imported a car according to Decree No. 6 of 05/07/12? Is it possible to change the founder in organizations opened under Decree No. 6?
3. If on question No. 1 it is possible to hire an IP driver, then what taxation system (USN or income tax) will the IP driver have if the owner of the PUE is the common-law wife of the IP driver. The relationship has never been formalized by legal marriage, the surnames are different, the child is registered in the name of the father, according to the law we are not close relatives (spouses), but in fact - yes.

Answer:
No, you must hire a driver under an employment contract, since the carriage of goods by a third-party entrepreneur using your vehicle implies the transfer of rights to the vehicle, therefore, it is contrary to the provisions of Decree No. 6.
Yes, you can. Contact me, I have official customs responses on this matter, which can be used as a guide if anyone has questions.

Question:
Explain the following situation: Decree 40 of 01/16/2009 (FSZN) payment of contributions under civil law contracts.
We signed a contract with Petrov on 01/01/2015. They gave him an advance payment in the amount of 2 million rubles on 01/10/2015, completed the work on 01/31/2015, but the Work Completion Certificate on the handover and acceptance of work was signed on 02/20/2015. Final settlement on 03/01/2015 in the amount of another 2 million rubles. Question: when it is necessary to transfer contributions to the Social Security Fund, if the organization has the right to pay quarterly to the fund.

0. pay contributions from the advance either on 02/15/2015 and only then on 03/01/2015
I'll offer options:
1. = 02/20/2015 (when the work was completed either from the entire act of work performed, or for the amount of the advance.)
2. paying on 20.02. from advance payments, to pay in addition on 03/01/2015 from the remaining)
3. pay 15.03 with 4 million contributions.
4. pay on 04/15/2015 for the 1st quarter from accruals under the act of issue of works.

I apologize for the proposed options, for example, I described some, I hope you have the right answer.
I beg you to help, as social protection funds (district) understand this very poorly and give conflicting answers to each other. Minsk, Partizansky Ave. 52a, there are 3 foundations in one building, unfortunately, everyone gives different answers. Thank you for your support. And thank you so much for all your help. You are doing a good deed, for which huge respect for you. Thanks again.

Answer:
Everything is very simple. In accordance with Art. 2 of the Law of the Republic of Belarus dated February 29, 1996 No. 138-XIII “On compulsory insurance contributions to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus” “The object for calculating mandatory insurance contributions to the budget of the fund are: for employers and working citizens - payments of all types in monetary and (or) in-kind terms, accrued in favor of working citizens for all reasons ...”. Under the contract, the payment (income) becomes accrued when the debt to the contractor is reflected in the accounting of the organization, i.e. when the primary accounting document is drawn up, which in your situation is the act of acceptance of the services rendered.
By the deadline for payment - part two of clause 4 of the Regulations on the procedure for calculating and paying contributions, approved by decree of the President of the Republic of Belarus No. 40 dated 16.01.2009: “Payers providing work under civil law contracts pay mandatory insurance premiums on the days of payment of remuneration under these contracts, but no later than the established day of payment of wages for the past month. Therefore, we pay on 02/20/2015 or no later than the day you set for the payment of wages for February.

Question:
Please tell us what information should be contained on the packaging of non-food products produced in Belarus?
Are these requirements the same for all EAEU countries? Are there legal requirements for placing any documents inside the package (assembly, operating instructions, warranty card, etc.)?

Answer:
For starters, here is this document: STB 1400-2009 “Non-food products. Information for the consumer. General requirements". Additionally: “Rules for the sale of certain types of goods and the implementation of public catering and the Regulations on the procedure for developing and approving an assortment list of goods, an assortment list of public catering products”, approved by the Resolution of the Council of Ministers of July 22, 2014 No. 703, paragraph 15. Further - depending on type and category of goods, as different categories of goods have their own characteristics.
Regarding the unity of requirements for the EAEU, I do not have such information at the moment, but I believe that unification should be already or in the near future.
I am not aware of such specific requirements and regulations.

Question:
In connection with the change in the decree of the President of the Republic of Belarus No. 285 “On some measures to regulate entrepreneurial activity”, in terms of attracting individual entrepreneurs of hired persons, is the information letter of the Ministry of Justice, the Ministry of Economy, the Ministry of Taxes of January 18, 2008 still relevant? The letter clarified that the limitation on the number of people involved in entrepreneurial activities applies to persons who are directly involved in profitable economic activities. But it does not apply to contracts concluded by individual entrepreneurs for the performance of work or the provision of related services: the provision of services for product certification, protection of trade facilities, customs services, accounting, unloading and loading services, etc. I cannot but express my gratitude to the creators of the project and personally to Vladimir Nesmashny!!! Lawyer with a capital letter! Thank you.

Answer:
The letter, like any explanation, is essentially applicable only as of the date of publication. But, given the situation, and the fact that the restriction on employees remained, that is, there was no fundamental change (there could have been three - they left three, there was a direct indication of contracts with legal entities - in fact, it remained in the sense of the wording, only the fact that now three hired - not from among relatives). Therefore, the letter is still relevant and fundamentally true. Well, besides, where it is said about relatives.

Question from Svetlana:
In the last issue, you considered the use of currency in estimates. Where they said that the Consumer Rights Protection Law prohibits setting prices in foreign currency. The question is whether it is possible to set prices in a currency with payment from Bel. rub at the rate of the National Bank of the Republic of Belarus in contracts between legal entities? Once I took out what I could from your seminar (after the cancellation of the 183rd resolution). Has something changed now?

Answer:
Yes, in relations between legal entities, the use of the currency equivalent of value is applicable, Art. 198 GK. I remind you that the price is set not in foreign currency, but in the amount of Belarusian rubles, equivalent to the amount in foreign currency. In addition, the legislation provides for many points that arise as a consequence of using this method of determining the price, for example, in taxation (paragraph 6 of article 97 of the Tax Code, paragraphs 8 and 10 of article 107 of the Tax Code).

Question from Irina:
I own an apartment that was taken out of the housing stock and rented out on my behalf as an individual entrepreneur. I want to give or sell it to my own mother, because I will soon go on maternity leave and do not want to do any work. However, the question arises about the payment of tax by the mother. What will it be and how much?

Answer:
If your mom rents her out as an individual, the tenant will withhold income tax from her at the rate of 13% when paying the rent.

Question: I would love to get answers to these questions.
1. PUE is engaged in software development. Buyers - far-abroad countries, shipment via the Internet. Applies USN with VAT. There is no VAT, since the place of sale is not the territory of the Republic of Belarus, the final buyer is not in the territory of the Republic of Belarus. How to deal with VAT received from suppliers? Always attributed to the increase in the cost of services received and goods for own consumption. Can we, by analogy with the 0% rate, be credited and returned from the budget? Or offset against other taxes?
2. The founder of the PUE wants to withdraw the car at the residual value in payment of dividends. Is it necessary to pay, in addition to income tax, tax under the simplified tax system and VAT?

Answer:
Yes, you can return or offset against other taxes.
Upon receipt of dividends, including through the transfer of property, income tax is paid.

Question:
I rent from my husband under a gratuitous use agreement a room consisting of two rooms. The husband, as an individual, owns the premises on the right of ownership. I am a self-employed individual with single tax payment. I don't need to use the second room. Can I sublease the second room with my husband's consent? Does a husband, not registering as an individual entrepreneur, have the right to rent a second room to another individual entrepreneur or legal entity? What requirements must be met?
Oksana

Answer:
A contract for gratuitous use is not a lease, these are different contracts. Since your premises are not rented, you cannot sublease them. But your spouse can hand it over on their own, without registering as an individual entrepreneur (but not more often than under the 1st contract during the year, otherwise it will be entrepreneurial activity). At the same time, income tax at the rate of 13% will be withheld from the rent.

Question from Artem Prokopiev:
Should an individual entrepreneur keep accounting documents after an inspection by the employees of the Inspection of Taxes in connection with the termination of business activities, if so, for what period?

Answer:
You can destroy the documents after you have been excluded from the unified register by the registering authority, that is, after the completion of the procedure for terminating activities. At the same time, all documents relating to the accrual and payment of income to individuals (including you) are subject to archiving and storage for 50 years.

Question from Natalia:
I am an individual entrepreneur on USN. I rent an apartment to a legal entity under a long-term contract. I pay 5% of the proceeds.
Do I have the right to continue to apply the simplified tax system, provided that the apartment is owned by my husband, built during our marriage?
And the second question, also about renting an apartment. If an apartment is rented by an individual to a legal entity, the legal entity pays income tax for it. And if the legal entity is a non-resident of the Republic of Belarus, who pays the income tax in this case and how does this happen?

Answer:
Yes, you can apply the USN and beyond. The same question was considered in the previous program, aired on 02/16/2015.
In this case, the individual pays income tax here independently. Take the details at the local tax office and specify the deadline for filing an income tax return. Pay taxes through the bank.

All individual entrepreneurs carrying out their activities are required to pay insurance premiums in accordance with the law. Compulsory insurance contributions are: pension and social insurance, which are paid to the social protection fund (FSZN).

Who pays dues?

Everyone pays, except for the following IPs:

• engaged in entrepreneurship and in labor relations at the same time
• pensioners
• receiving higher, secondary special and technical types of education in full-time education
• eligible for child care allowance up to 3 years of age.

Attention!

Earlier, foreign citizens and stateless persons registered as individual entrepreneurs in the territory of the Republic of Belarus were also exempted from the mandatory payment of taxes. But now, in accordance with Presidential Decree No. 2015 of December 31, 2015, these persons must pay contributions on a general basis.

Also, if an individual entrepreneur attracts employees, then he pays both for himself and for the employee without fail.

What do the fees include?

Types of mandatory contributions

Pension insurance, which includes:

• retirement age insurance
• disability insurance
• survivor's insurance

Social insurance, including:

• Temporary disability
• pregnancy and childbirth
• caring for a child under the age of 3
• providing one free day from work per month to a parent raising a disabled child under the age of 18
• death of the insured or death of a family member

Amount and calculation of contributions

The amount of contributions is determined from the entrepreneur's income received during the past year. At the same time, the amount of such contributions should not be less than the sum of the minimum wage ( 330 rubles) established by law, taking into account indexation.

Mandatory contributions are 35% (29% pension insurance, 6% social insurance) of the minimum wage, which means 35% * 330 rubles = 115.5 rubles payment amount for 1 month.

Payment due date

A single deadline for the payment of mandatory insurance premiums has been established - no later than March 1 year following the reporting year. For example, before March 1, 2020, you need to pay a contribution for the entire 2019 year.

AT 2019 year, the total amount of contributions, while maintaining the current level of the minimum wage, will be 1386 p.(115.5 rubles per month). Decree No. 500 also provides for the possibility of paying contributions throughout the reporting year.

How to pay if the activity of the entrepreneur is not carried out?

If you are registered in the state register of legal entities and individual entrepreneurs, but for some reason do not carry out activities (for example, you worked for 3 months, and then temporarily for 2 months you do not carry out activities due to economic problems or there are few customers and they use the services very rarely), then you are still obliged to transfer mandatory contributions to the social security fund for all periods. That is, even if you did not carry out activities for one year, 2 months, you will have to pay a contribution.

However, there are cases when an entrepreneur does not pay contributions for any period. Compulsory insurance contributions are not paid to the social protection fund in the cases provided for clause 20 of the regulation on the liquidation (termination of activities) of business entities, namely, in cases:

• performing compulsory or alternative service
• stay in institutions of the penitentiary system
• being in pre-trial detention centers of state security agencies
• issuance of a sentence related to the deprivation of the right to engage in entrepreneurial activity to an individual entrepreneur
• other cases provided for by legislative acts