of February 29, 1996 No. 138-XIII
About compulsory insurance premiums in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus
Payers of compulsory insurance premiums in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further - the budget of fund) are:
employers - the legal entities, their representations and branches allocated for separate balance; the representative offices of the foreign organizations performing activities in the territory of the Republic of Belarus; the individual entrepreneurs, notaries performing notarial activities in notarial bureaus, the lawyers performing lawyer activities individually, employing citizens according to employment contracts, civil agreements which subject are rendering services, performance of works and creation of intellectual property items (further - the civil agreement); the physical persons employing citizens according to employment contracts;
the working citizens are the citizens of the Republic of Belarus, foreign citizens and stateless persons working according to employment contracts and (or) civil agreements and also on the basis of membership (participation) in legal entities of any forms of business;
the physical persons who are independently paying compulsory insurance premiums - the individual entrepreneurs, physical persons performing the types of craft activity provided by legal acts by the declarative principle without state registration as individual entrepreneurs, notaries and lawyers irrespective of organizational form of implementation of notarial and lawyer activities, the creative specialists, physical persons performing activities for rendering services in the sphere of agroecotourism without state registration as individual entrepreneurs, the citizens performing works on civil agreements at physical persons, 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 and also the citizens working outside the Republic of Belarus.
The Belarusian republican unitary insurance enterprise Belgosstrakh (further - Belgosstrakh) paying compulsory insurance premiums for the unemployed disabled people who did not reach generally established retirement age which pays monthly insurance payment by the legislation on compulsory insurance from labor accidents and occupational diseases (further - monthly insurance payment); for persons to whom surcharge to average monthly earnings is made in case of temporary (before recovery of working capacity or establishment of its permanent loss) transfer to easier below-paid work in connection with damage of health as a result of labor accident or occupational disease (further - surcharge to average monthly earnings); for persons to whom according to the legislation on compulsory insurance from labor accidents and occupational diseases temporary disability benefit in connection with damage of health owing to labor accident or occupational disease is paid (further - insurance benefit on temporary disability).
Object for charge of compulsory insurance premiums in the budget of fund are:
for employers and the working citizens - the payments of all types in monetary and (or) natural value added for benefit of the working citizens on all bases irrespective of financing sources (further - payments), including remunerations under civil agreements, except the payments provided by the list on which compulsory insurance premiums in the budget of fund are not assessed, the approved Council of Ministers of the Republic of Belarus, but not above the fivefold size of the average salary of workers in the republic in the month preceding month for which compulsory insurance premiums are paid if other is not established by the President of the Republic of Belarus;
for the physical persons who are independently paying compulsory insurance premiums - the income determined by them, but is at least sum of the sizes of the minimum wage determined and indexed according to the legislation;
for Belgosstrakh concerning persons to whom monthly insurance payment is paid, - the minimum wage established by the legislation and indexed in month for which compulsory insurance premiums are subject to payment; concerning persons to whom surcharge to average monthly earnings is made or the insurance benefit on temporary disability, the added specified surcharge or benefit is paid.
The sizes of compulsory insurance premiums on insurance for case of achievement of retirement age, disability and loss of the supporter (pension insurance) constitute:
for employers - 28 percent;
for the employers occupied with production of agricultural products which amount makes more than 50 percent of total amount of the made products - 24 percent;
for consumer cooperatives (except the organizations of consumer cooperation (consumer societies, their unions)); partnerships of owners; gardening partnerships; public associations of disabled people (their legal representatives) and the organizations which property is in property of these public associations; public associations of pensioners - 5 percent;
for the physical persons who are independently paying compulsory insurance premiums for Belgosstrakh - 29 percent;
for the working citizens - 1 percent.
The size of compulsory insurance premiums on insurance for case of temporary disability, pregnancy and childbirth, the births of the child, child care aged up to three years, provision of one day, free from work, in month of mother (stepmother) or father (stepfather), guardian (custodian) who is bringing up (bringing up) the handicapped child aged up to eighteen years, death insured or the member of his family (social insurance) for employers of physical persons who are independently paying compulsory insurance premiums, Belgosstrakh (the insurance benefit on temporary disability is paid for persons to whom surcharge to average monthly earnings is made or) constitutes 6 percent.
Payment of compulsory insurance premiums in the budget of fund in the sizes established by parts one and the second this Article is made by payers single payment according to the procedure and on conditions, stipulated by the legislation about the national social insurance.
Employers regarding the payments added for benefit of the working citizens being disabled people of I and II groups are exempted from payment of compulsory insurance premiums in the budget of fund for pension insurance.
President of the Republic of Belarus
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