The Law on Entrepreneurial Activity has been signed 22 April 2024 of the year.
In accordance with the main changes, Legal entities and individuals can engage in entrepreneurial activities. Craftsmen are classified as individuals, owners of agricultural estates, self-employed and individual entrepreneurs.
WITH 1 July 2024 of the year a list of activities is established, available for individual entrepreneurs. WITH 1 October 2024 registration of individual entrepreneurs is terminated, whose type of activity is not included in the list determined by the Council of Ministers of the Republic of Belarus. For already registered individual entrepreneurs, there is a deadline for transition to legal entities before the specified date to 1 january 2026 of the year.
In addition, the list of persons has been expanded, obligated to make contributions to state pension insurance. Beginning with 1 October 2024 of the year citizens, implementing
• independent professional activity, when conducting which a single tax is paid;
• craft activities, upon implementation of which a craft tax is paid;
• activities to provide services in the field of agroecotourism, upon implementation of which a fee is paid for carrying out this type of activity
are required to pay mandatory insurance contributions to the budget of the Social Protection Fund.
Procedure for paying mandatory insurance premiums:
• payment of contributions – according to 1 марта года, следующего за отчетным годом;
• amount of contributions – 29 percent of self-established income, but not less than the minimum wage (with 01.01.24. = 626 руб.);
• payment of contributions for periods of activity.
!!! For craftsmen or owners of agro-eco-estates, paying the relevant fees, attention should be paid to the need to pay 01.10.24. an amount of 181,54 rub. (29% from min. with/pl) per month in the Federal Social Security Fund. The exception is persons, retired. These deductions are not paid by artisans and owners of agricultural estates, paying tax on professional income.