of July 18, 2022 No. 193-Z
About change of the laws concerning the national social insurance
Accepted by the House of Representatives on June 16, 2022
Approved by Council of the Republic on June 28, 2022
Article 1. Bring in the Law of the Republic of Belarus of January 31, 1995 No. 3563-XII "About bases of the national social insurance" the following changes:
1. In Article 7:
in part one:
in the paragraph the second the words "rendering services, performance of works" shall be replaced with words "performance of works, rendering services";
in paragraph three word "eighth and ninth" shall be replaced with words "sixth and seventh";
after the paragraph of third to add part with the paragraph of the following content:
"the physical persons recognized by taxpayers on the professional income (except specified in paragraph eight of part two of this Article);";
in part two:
paragraphs two and third to exclude;
word in paragraph four", regarding pension insurance" shall be replaced with words "and not recognized as taxpayers on the professional income";
to state the paragraph of the eighth in the following edition:
"to individual entrepreneurs who along with implementation of business activity are receivers of pensions; have entitlement to benefit on child care aged up to three years; receive general secondary, professional, secondary vocational, higher education in day form of education; participate in program implementation and projects of the international technical assistance of the European Union;";
add part with the paragraph of the following content:
"to the physical persons recognized by taxpayers on the professional income who are receivers of pensions, and also during application of the tax deduction on this tax.".
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