Скриншот трансляции
Individual entrepreneurs must pay contributions to the Fund of Social Protection of the Population (FSZN) under new rules. The relevant legislative changes came into force in August last year. Contributions now depend on an entrepreneur’s income, and entrepreneurs are no longer required to submit personalised accounting documents to the fund. The changes were outlined at a press conference at the National Press Centre by First Deputy Head Katsiaryna Likhachova.
“All contributions must be paid no later than March 31. I would like to clarify right away that the calculated contribution amount has already been posted in ERIP. You go through the menu: contributions to the fund’s budget, select your identifier, see the calculated amount, and pay the contribution. You can check the calculated amount via the FSZN mobile application in your personal account, through the fund’s portal, and also in the individual’s personal account,” she said.
A law adjusting the procedure for paying contributions came into force in August. Contributions for individual entrepreneurs are now calculated based on income.
“If an individual entrepreneur who pays income tax generated income in 2025 below 12 minimum wages, contributions are paid at 35 percent of that income. If an individual entrepreneur generated income in 2025 at the level of 12 minimum wages or higher, there is no upper limit: contributions to the fund’s budget are paid at 35 percent of the amount of 12 minimum wages.
I would like to immediately note that we take net income into account. Net means income received minus expenses. We receive this information from the Ministry for Taxes and Duties on the basis of declarations submitted by individual entrepreneurs themselves. Cooperation has been organised. Our colleagues have already provided us with this information for the first time, so the amounts were calculated and sent to personal accounts,” she added.
If an individual entrepreneur pays the single tax, FSZN contributions of at least 35 percent of the minimum wage are paid for each month in which the single tax is paid.
“If an individual entrepreneur carries out activities and is a payer of both income tax and the single tax — and they do have such an option — then contributions are paid based on total income. How does this work? We take the income used for income tax purposes, that is, the net income obtained. And for each month of paying the single tax we add 726 roubles. We add up the total amount and see what figure we get,” she explained.
Individual entrepreneurs are also no longer required to submit personalised accounting documents.
“A convenient innovation for all individual entrepreneurs is that there is no need to submit personalised accounting documents or to declare inactivity. The contributions are paid, the fund receives the payment amount, independently generates the personalised accounting documents, and reflects them in the database for the formation of insurance service records,” she said.
Benefits for individual entrepreneurs with regard to FSZN contributions remain in place. Pensioners, recipients of childcare benefits for children under three, as well as those receiving higher or secondary specialised education may pay contributions on a voluntary basis if they are individual entrepreneurs.
Obligations to pay FSZN contributions have also been introduced for artisans.
“These are payers of the single tax, the artisanal levy, and the agro-ecotourism levy. This is also a relatively new category. As of October 1, this category has been classified as entrepreneurial activity from October 1, 2024. Accordingly, they now also have an obligation to pay contributions. How do they pay contributions? Contributions to the fund’s budget are paid for periods during which they are included in the register of small and medium-sized enterprises. This register is maintained by the Ministry for Taxes and Duties.
It is publicly available, and through cooperation with the Ministry for Taxes and Duties we receive information about these individuals and the periods during which they were included in this register. For these periods, contributions are paid to the fund’s budget for pension insurance at 29 percent of the minimum wage.
That is, if a person was in the register for a month, paid the artisanal levy for that month, they must also pay contributions to the fund’s budget for that month. And here I would like to stress that I mentioned the minimum amount that must be paid. We always say: not less than the minimum wage,” Likhachova said.