LAW OF THE REPUBLIC OF BELARUS

of December 9, 2025 No. 112-Z

About the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus for 2026

Accepted by the House of Representatives on November 24, 2025

Approved by Council of the Republic on November 27, 2025

Article 1. Approve the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further if other is not established, – the budget of fund) for 2026 on expenses in the amount of 38 495 410 000 rubles proceeding from the predicted amount of the income in the amount of 39 014 398 200 rubles.

Establish in 2026 the minimum size of budget surplus of fund for means of professional pension insurance in the amount of 518 988 200 rubles and the direction of its use according to appendix 1.

Manager of budget funds of fund is Social Security Fund of the population of the Ministry of Labour and Social Protection (further – Fund).

Article 2. Determine that in 2026:

1. Budget receipts of fund constitute 39 014 398 200 rubles according to appendix 2.

2. Budget receipts of fund are created for the account:

2.1. fees on the national social insurance, including:

compulsory insurance premiums;

fees on professional pension insurance;

2.2. non-tax income, including:

the percent paid by banks for use of money of the budget of fund;

returns on capitalization of budget funds of fund;

income from investment of funds of professional pension insurance;

the means arriving on account of compensation for expenses of the budget of fund;

penalties for making of administrative offenses, stipulated in Article 12.15 Codes of the Republic of Belarus about administrative offenses, and also the administrative offenses provided by Articles 12. 17, 24.1–24.4, 24.11, 24.58, 25.2, 25.4–25.6 of the Code of the Republic of Belarus about administrative offenses, protocols on which making are constituted or decrees on imposing of administrative punishment under which are issued by officials of bodies of Fund;

compensations of the amounts illegally received, used not for purpose or with violation of the budget legislation of means from the budget of fund and the percent added on them;

voluntary budget contributions of fund;

other non-tax income, stipulated by the legislation;

2.3. subventions from the republican budget on financing of the expenses performed according to the legislation from the republican budget on pension payment to the government civil servants, pensions for special merits in front of the Republic of Belarus, pensions to the military personnel of compulsory military service and to members of their families, pensions to the citizens passing alternative service and members of their families, social pensions, separate types of surcharges, public welfare payments to the families raising children, attendance allowances for the disabled person of the I group or person who reached 80-year age, benefits for burial, lump-sum allowances in case of the death of the government civil servants by reorganization (liquidation) of the state body which is the last place of the public civil service of the dead.

Article 3. Determine that in 2026 expenses of the budget of fund in the amount of 38 495 410 000 rubles go to the purposes according to appendix 3.

Article 4. Determine that in 2026 the means received by bodies of Fund in expense recovery for payment of cost of permits to sanatorium treatment and improvement are enlisted in budget receipts of fund.

Article 5. Determine that in 2026:

1. Budget implementation of fund is performed through the single treasurer account.

2. For use of the money of the budget of fund which is on the accounts opened in banks to the state bodies, state-financed and other organizations, physical persons which are independently paying compulsory insurance premiums, banks pay to budget receipt of fund percent on the rate established by the President of the Republic of Belarus for use of money republican and local budgets.

Article 6. Determine that in 2026:

1. The regulatory legal acts attracting increase or reduction of amount of the income and (or) expenses provided in the budget of fund for 2026, the size and sources of financing of deficit or the size and the directions of use of budget surplus of fund are published (are accepted) by the President of the Republic of Belarus or from its consent.

2. The government of the Republic of Belarus has the right to introduce in need of established procedure to the President of the Republic of Belarus offers on increase or reduction of the approved amounts of the income and expenses of the budget of fund for 2026, and also about refining of other indicators of the budget of fund for 2026 is not more often than once a quarter.

Article 7. The budget funds of fund received and not used by the organizations in 2026 on financing of specialized educational sports facilities of labor unions, sanatorium and improving organizations, on payment of financial support to the needing disabled persons according to the legislation on the national social insurance are subject to return to the budget of fund.

Article 8. Suspend for 2026:

parts two of article 8 of the Law of the Republic of Belarus of April 17, 1992 No. 1596-XII "About provision of pensions";

Article 10 parts one (regarding financing of the expenses connected with pension payment to the military personnel of compulsory military service and to members of their families) the Law of the Republic of Belarus of December 17, 1992 No. 2050-XII "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies, the Investigative Committee, the State committee of judicial examinations, bodies and divisions on emergency situations and bodies of financial investigations";

the paragraph of the fourth of part two of article 31 of the Law of the Republic of Belarus of November 12, 2001 No. 55-Z "About burial and funeral case";

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