Memo for self-employed

The portal of the farm and handicraft business "Tuteyshaya Gaspadarka" has compiled a memo for the self-employed.

Who are the self-employed?

Self-employed are persons, engaged in activities, listed in the list of activities, non-entrepreneurial, which is contained in Article 1 of the Civil Code of the Republic of Belarus:

Let's name some of them:

– tutoring (advisory services for individual academic subjects (subjects), academic disciplines (disciplines), educational areas, themes, including assistance in preparing for centralized testing);

– cleaning and cleaning of living quarters;

– care for adults and children, washing and ironing of bed linen and other things in households of citizens, walking and caring for pets, purchase of products, washing dishes and preparing food in households of citizens, payment from the funds of the served person for the use of residential premises and housing and communal services, lawn mowing, cleaning green areas from leaves, cut grass and debris;

– sales at retail outlets in markets and (or) in other places established by local executive committees of bakery and confectionery products manufactured by these individuals, finished culinary products, as well as the works of painting created by them, charts, sculptures, products of folk art crafts; floriculture products, ornamental plants, their seeds and seedlings, animals (excluding kittens and puppies); medicinal plants, berries, mushrooms, nuts, other wild products;

– music and entertainment service for weddings, anniversaries and other special events;

– activities of actors, dancers, musicians, colloquial performers, speaking individually;

– provision of services by toastmaster;

– photography, photo making; video filming of events;

– activity, associated with birthday greetings, New Year and other holidays, regardless of the place of their holding;

– sale of kittens and puppies on condition of keeping a pet (cats, dogs);

– maintenance services, care and training of pets, except for farm animals;

– copying activities, preparation of documents and other specialized office activities;

– translation and interpretation activities;

– provision of living quarters, garden houses, summer cottages for short-term stays;

– execution of works, provision of interior design services, graphic design, registration (decoration) car, internal space of capital buildings (buildings, structures), premises, other places, as well as modeling interior decoration items, textiles, furniture, clothes and shoes, personal and household items;

– watch repair, shoe;

– repair and restoration, including hauling, home furniture made from customer materials;

– Furniture assembly;

– tuning musical instruments;

– sawing and splitting firewood, loading and unloading cargo;

– manufacture of wearing apparel (including hats) and shoes made from customer materials;

– plastering, painting, glass works, works on the installation of floor coverings and wall cladding, wallpapering the walls, masonry (repairs) stoves and fireplaces;

– provision of services for the development of websites, installation (at the construction site) computers and software, recovering computers after a failure, repairs, maintenance of computers and peripheral equipment, training to work on a personal computer;

– hairdressing and beauty services, as well as manicure and pedicure services.

Citizens, carrying out activities, non-entrepreneurial, become payers of the Single tax from individual entrepreneurs and other individuals (Chapter 33 Tax Code of the Republic of Belarus).

Single tax rates are set per month in the amount according to the appendix 24 to the Tax Code, depending on the type of activity and place of registration or implementation of activities. In each case, the single tax rates must be clarified with the tax office at the place of registration..

Procedure before starting an activity

Before starting to carry out activities, it is necessary:

1. Register with the tax authority at the place of residence;

Registration of the payer with the tax authority is accompanied by the assignment of the payer's account number (UNP). Document, certifying the registration of the payer with the tax authority, is a notification of the assignment of the UNP of the established form.

If an individual has already been assigned a UNP, then its re-assignment in connection with the start of activities with the payment of a single tax is not required.

2. Submit to the tax authority at the place of residence a notification of an arbitrary form about the planned activity;
3. If you have the right to use the single tax benefit at the same time
   with notification, submit documents to the tax authority at the place of residence, confirming such a right;
4. Make payment of the single tax, the amount of which will be calculated by the tax authority based on the notification.

Single tax benefits

Single tax rates are going down (article 340 Tax Code of the Republic of Belarus):

on 20 percent for payers:

- have reached the generally established retirement age, or lic, eligible for an old-age pension with a reduction in the generally established retirement age;

- disabled people (upon presentation of a certificate of a disabled person or a pension certificate, which contains information about the corresponding disability group and the period, on which it is installed);

- parents (adoptive parents, adopters) in large families with three or more children under the age of eighteen (when submitting a document, identity, and certificates of a large family);

- parents (adoptive parents, adopters), raising disabled children under the age of eighteen, (when submitting a document, identity, and certificates of a disabled child);

on 45 percent in the presence of the right to reduce the established rate of the single tax simultaneously for several of the above reasons;

on 100 percent for parents (adoptive parents, adopters), who are invalids of I and II groups and are raising minor children and (or) children, full-time education, on condition, that spouse (spouse) (with him (her) stock) the payer is also a disabled person of group I or II (when presenting disabled person's or pension certificates, containing data on the appointment of their owners to the appropriate disability group, copies of the child's birth certificate and (or) reference (copies of it) about that, that the child is a student and is educated in full-time education).

In the absence of an individual, eligible for a single tax benefit, documents, confirming this right, a single tax benefit can be provided on the basis of information available in the tax authority, submitted by state bodies and organizations in the manner prescribed by law.

State social insurance for self-employed persons

WITH 1 January 2019 of the year By Decree of the President of the Republic of Belarus No. 500 "On state social insurance" for individuals, carrying out activities, not related to entrepreneurial activity in accordance
with legislative acts (Further – self-employed persons), granted the right to participate in legal relations on state social insurance.

Exercise this right self-employed persons can, paying compulsory insurance premiums (Further – contributions) to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus (Further – fund budget). Contributions are made on a voluntary basis.

Self-employed persons shall pay contributions in the amount of 29 percent
from the income they define, ie. contributions are paid only for pension insurance (reaching retirement age, disability and loss of breadwinner). In this case, the amount of contributions must be not less than the amount, calculated from the minimum wage.

• On a note

WITH 1 January 2021 g. the minimum wage is 400 rubles, accordingly, the amount of the monthly installment is 116,0 rubles (resolution of the Council of Ministers of the Republic of Belarus from 21 December 2020 g. № 740 "On the establishment of the size of the monthly minimum wage".

Self-employed persons have the right to pay compulsory insurance premiums only for the periods of activity.

The final settlement for the previous year must be made no later than 1 Martha.

Self-employed persons must understand, that their declared income will be taken into account when calculating the pension, and the periods of payment of contributions are included in the seniority for her appointment.

On the website of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus (https://www.ssf.gov.by/ru/samozan-ru/view/putevoditel-dlja-samozanjatogo-10777/) posted a guide for the self-employed, which contains detailed information about registration, payment of contributions, submission of personalized accounting documents.