LAW OF THE REPUBLIC OF BELARUS

of July 15, 2021 No. 118-Z

About budget payments of state non-budgetary fund of social protection of the population of the Republic of Belarus

Accepted by the House of Representatives on June 17, 2021

Approved by Council of the Republic on June 25, 2021

This Law is directed to determination of the legal basis of payment of compulsory insurance premiums, fees for professional pension insurance and other payments (further if other is not determined, - fees) in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further - the budget of fund), and also to regulation of the relations connected with payment of fees.

Chapter 1. Basic provisions

Article 1. The main terms used in this Law and their determinations

1. For the purposes of this Law the following main terms and their determinations are used:

fees on professional pension insurance – obligatory payments of the insurer in the budget of fund for forming of funds for professional pensions;

other payments – the expenses which are not counted to offsetting of compulsory insurance premiums; surcharges for permits to sanatorium treatment and improvement at the expense of means of the national social insurance; the amounts of the return requirement (regress) in the amount of the benefits and pensions paid in connection with death, mutilation or other damage of health of the citizen and also on the occasion of loss of the supporter; penalty fee and other payments, stipulated by the legislation;

local financial body – structural division of local executive and administrative organ of regional or basic territorial level which main functions the organization of work on creation and execution of the corresponding local budget treats;

compulsory insurance premiums – obligatory payments of the payer in the budget of fund on pension and (or) social insurance;

compulsory insurance premiums for the hidden salary (remuneration) – the obligatory payments added on the hidden salary (remuneration);

pension insurance – compulsory insurance on case of achievement of retirement age, establishment of disability, loss of the supporter;

the working citizens are the citizens of the Republic of Belarus, foreign citizens and stateless persons (further, if is not determined other, – citizens) working according to employment and (or) civil contracts which subject are performance of works, rendering services and creation of intellectual property items (further – the civil agreement), at employers, and also on the basis of membership (participation) in legal entities of any forms of business; the citizens passing the public civil service without execution of an employment agreement according to the Law of the Republic of Belarus of June 1, 2022 No. 175-Z "About public service"; the physical persons who are owners of property (participants, members, founders) of legal entities and performing functions of heads of these legal entities; persons condemned to imprisonment for certain term (further – persons condemned to imprisonment) or being in medical and labor dispensaries (further – LTP) which are involved in accomplishment of paid works according to the legislation;

employers – legal entities, their representations and branches which according to accounting policy of these legal entities perform conducting financial accounting with determination of financial result on their activities and for which for making of transactions by the legal entity the current (settlement) bank account is opened (further if other is not determined, – the account) with provision of the right to dispose of money on the account to officials of these representations and branches (further if other is not determined, – representations, branches); representations of the foreign legal entities and other organizations registered in accordance with the established procedure in foreign state (further – representative offices of the foreign organizations), and branches of foreign legal entities; the individual entrepreneurs, notaries performing notarial activities in notarial bureaus, the citizens performing activities for rendering services in the field of agroecotourism, employing citizens according to employment and (or) civil contracts; the physical persons employing citizens according to employment contracts;

the hidden salary (remuneration) – payment in monetary and (or) natural value for accomplishment by the worker (citizen) of work (rendering service, creation of intellectual property item) under labor and (or) civil agreements without its reflection by the employer in tax and (or) financial accounting;

social insurance – compulsory insurance on case of temporary disability, pregnancy and childbirth, the births of the child, child care aged up to 3 years, provision monthly one additional Mother's Day, free from work, (stepmother) or the father (stepfather), the guardian (custodian), bringing up the handicapped child aged up to 18 years, loss of work, the death of insured person or the member of his family;

the physical persons who are independently paying compulsory insurance premiums – individual entrepreneurs; notaries irrespective of organizational form of implementation of notarial activities (further – notaries); lawyers; the citizens performing independent professional activity (further – the citizens performing SPD); the citizens performing craft activity; the citizens performing activities for rendering services in the field of agroecotourism; the citizens working in the Republic of Belarus, participating in program implementation and projects of the international technical assistance of the European Union (further – the citizens participating in projects implementation of MTP); the citizens working in representative offices of the international organizations in the Republic of Belarus, diplomatic representations and consular establishments of the foreign states accredited in the Republic of Belarus; the citizens working outside the Republic of Belarus; the citizens paying tax on the professional income according to the procedure, established by Chapter 40 of the Tax code of the Republic of Belarus, concerning the fees on the national social insurance exceeding the amounts of the compulsory insurance premiums included in tax on the professional income (further – physical persons – the taxpayers on the professional income paying additional pension contributions); the citizens of the Republic of Belarus performing maintaining personal subsidiary farms, activities for production, conversion and realization of the agricultural products made by them on the parcels of land which are in the territory of the Republic of Belarus provided to such citizens and (or) faces consisting with them in the relations of close relationship or property, the guardian, custodian and ward for construction and (or) the servicing of the single-family apartment house registered by the organization for state registration of real estate, the rights to it and transactions of apartments with it in the blocked apartment house, maintaining personal subsidiary farm, mowing, pasture of farm animals, collective gardening, country construction, truck farming in the form of office allotment (further – the citizens performing maintaining personal subsidiary farm); the citizens of the Republic of Belarus realizing on trade places and (or) in other places established by local executive and administrative organs herbs, wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products (further – the citizens realizing herbs, wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products); the citizens performing activities of arbitration judges; the citizens performing activities of mediators; diplomatic workers of the Republic of Belarus and workers of administrative technicians of diplomatic representations and consular establishments of the Republic of Belarus for payment of compulsory insurance premiums for the spouses jointly living with them abroad.

2. Other terms are used in this Law in the values established by the legislation.

Article 2. Legal regulation of questions of payment of the fees and relations connected with payment of fees

1. The questions of payment of fees and the relations connected with payment of fees are regulated by this Law, acts of the President of the Republic of Belarus, other acts of the legislation, international treaties of the Republic of Belarus and other international legal acts containing obligations of the Republic of Belarus.

1-1. Features of payment of compulsory insurance premiums for pension insurance for the citizens undergoing military and special charges and participating in actions for mobilization preparation and the relations connected with this payment are determined by the legislation in the field of execution of conscription.

2. If the international treaty of the Republic of Belarus establishes other rules, than those which are provided by this Law then are applied rules of the international treaty.

Article 3. Payers of fees

1. Payers of compulsory insurance premiums are:

employers;

the working citizens;

the physical persons who are independently paying compulsory insurance premiums;

The Belarusian republican unitary insurance enterprise Belgosstrakh (its separate divisions) (further - Belgosstrakh);

the organizations in which the military personnel of compulsory military service was provided with cash allowance (further - the organizations providing with cash allowance).

Payers of compulsory insurance premiums are not:

The Belarusian republican Bar and territorial Bars - for lawyers;

The Belarusian notarial chamber and territorial notarial chambers - for notaries.

2. Belgosstrakh is payer of compulsory insurance premiums:

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