On December 31, 2018, Decree No. 500 “On State social insurance”, which changed some payments of mandatory insurance contributions, professional pension insurance contributions and other payments to the budget of the social protection fund of the Republic of Belarus. Irina Sivakova, Deputy Head of the Gomel Regional Department of the Population Social Protection Fund, spoke in detail about the innovations.
- Irina Viktorovna, according to the norms of the decree, individuals engaged in activities that are not related to entrepreneurial activities, the so-called self-employed citizens, are included in the state social insurance system. Previously, they did not have the right to pay contributions to the Social Security Fund, form an insurance period, and in the absence of the required number of years of insurance experience, in the future they could only count on receiving a social pension, which today amounts to 50 percent of the subsistence minimum budget, which is 107 rubles. What changed the decree?
- With the entry into force of the decree, self-employed citizens received the right to participate in the state social insurance system, subject to the payment of contributions to pension insurance. Accordingly, they have the opportunity to form an insurance period to obtain the right to a pension in cases of reaching retirement age, disability, loss of a breadwinner.
Individuals who have expressed a desire to participate in the state social insurance system will be able to pay mandatory insurance premiums only from the date of registration with the fund as payers. To do this, they need to contact territorial body fund social protection at the place of registration (registration) with an identity document and a document confirming the payment of a single tax for the implementation of one of the types of activities specified in Article 337 tax code. Those categories of individuals for whom the payment of a single tax is not provided - with a document confirming the implementation of activities, and with an application for registration, which will indicate the type of activity being carried out.
Compulsory insurance contributions are paid by self-employed persons only for pension insurance in the amount of 29 percent of their independently determined income for the periods of their activities, while the amount of contributions must not be less than the amount calculated for the specified period from the sum of the minimum wage.
Already in January 2019, the minimum monthly payment due, provided that the activity is carried out for a full month and taking into account the value of the minimum wage, which has increased to 330 rubles since January 2019, will be 95.7 rubles.
"Individual entrepreneurs, lawyers and notaries have been granted the right not to pay contributions for periods of non-execution of relevant activities in the reporting year, indicating such periods in personalized accounting documents. In case of carrying out activities throughout 2018, the minimum amount of mandatory insurance premiums due to be paid to the budget of the fund , amounted to 1281 rubles (106.75 rubles for a full month).
Self-employed persons will be provided with state benefits: women registered with healthcare organizations before the 12th week of pregnancy; in connection with the birth of a child; caring for a child under the age of three years; families for children aged three to 18 years during the period of raising a child under the age of three; for children over three years old from certain categories of families.
But here it must be borne in mind that if the mother in a complete family is self-employed, and the father works, then state benefits are assigned and paid at the place of work of the father of the child from state social insurance funds. If the family is incomplete or both parents are self-employed, benefits are assigned and paid by the labor, employment and social protection authorities in accordance with registration at their place of residence from the republican budget. Self-employed persons will not be assigned and paid benefits for temporary disability and for pregnancy and childbirth.
- The decree also affected individual entrepreneurs, lawyers and notaries. What changes affect them?
- By the norms of the decree, these categories of citizens are granted the right not to pay contributions for periods of non-implementation of relevant activities in the reporting year, indicating such periods in personalized accounting documents. In the case of carrying out activities throughout 2018, the minimum amount of mandatory insurance premiums due to be paid to the budget of the fund amounted to 1,281 rubles (106.75 rubles for a full month).
If there are periods of non-performance of activities, you can calculate the amount of mandatory insurance premiums payable to the fund's budget for 2018, taking into account periods of non-performance of activities, using the "Calculator" on the website of the fund (ssf.gov.by).
- What algorithm of actions is provided to confirm the periods of performance or non-performance of activities, the amount of mandatory insurance premiums for these periods?
- Individual entrepreneurs, notaries and lawyers must submit to the fund's bodies once a year, but no later than March 31 of the year following the reporting one, documents of individual (personalized) accounting.
"On January 1, 2019, 5.5 thousand individuals operating on a declarative basis were registered with the tax authorities of the Gomel region. In the Gomel region, for example, the most popular activities are the sale of works of painting, graphics, sculpture, the sale of floriculture products, tutoring, services for growing agricultural products, hairdressing and beauty services, video filming services, the sale of kittens and puppies.
Changes have already been made to the procedure for filling out personalized accounting documents. A special code has been added that will confirm periods of inactivity. Thus, for individual entrepreneurs, lawyers and notaries prerequisite was the submission of personalized accounting documents for the reporting period.
It is clear that before doing this, it is necessary to pay contributions, confirming the periods of performance or non-performance of activities, since only those periods for which insurance premiums have been paid to the fund's budget are counted to confirm the insurance period.
To fill out a document of personalized accounting, you need to download on the fund's website software package"Introduction of DPU", fill in the form PU-3 "Individual information" in it, indicating the periods of implementation and non-performance of activities and the amounts of contributions paid, print, sign the document and bring it to the fund's authority at the place of registration.
For payers who have an EDS, namely the GosSUOK key and an attribute certificate for it (Republican Certification Center State system public key management), it will be possible, in cases of payment of fees for the whole year, to submit a form of personalized accounting without coming to the district department of the fund. To do this, you need to register on corporate portal Fonda 2.0, go to Personal Area, confirm the information generated taking into account the amount paid for the entire period (1281 rubles), sign the EDS and transfer it to the fund body.
Individual entrepreneurs, notaries and lawyers who did not pay contributions to the budget of the fund due to the availability of benefits throughout the year, which were mentioned earlier (except for those who had the right to child care allowance under the age of three), documents of a personalized do not provide accounting.
If necessary, you can contact the fund authority at the place of registration, where specialists will give advice on the correct calculation, payment of contributions and preparation of personalized accounting documents.
The same procedure for confirming the periods of performance or non-performance of activities is provided for self-employed persons, only they will submit personalized accounting documents for 2019 in 2020, since they acquired the right to pay only from 2019
of the year.
- Will the periods for which contributions are not paid be included in the length of service for calculating a pension?
– These periods will not be taken into account. After all, already today the right to a labor pension comes with 17 years of insurance experience, and by 2025, at least 20 years of insurance experience is required. In the absence of a minimum insurance period, a person will be assigned a social pension (50 percent of BPM-214.21 = 107.1 rubles). About 700 people in the Gomel region receive a social pension upon reaching retirement age, of which 72 percent are women (692 people, of which 189 are men and 505 are women). In general, the country is about 3.6 thousand people.
H must be understood that if this category will pay contributions to the Social Security Fund only in the minimum amount, that is, pay from the minimum wage, then in the future you will have to rely only on the minimum labor pension (216 rubles).
I would like to draw the attention of entrepreneurs that the information provided on the periods of performance or non-performance of activities will be verified with information from information resources republican bodies government controlled, including through the Unified State Register legal entities and individual entrepreneurs, with databases of tax authorities, information from banks. If the fund authorities identify periods for which mandatory insurance premiums have not been paid, the amount of such premiums will be subject to recalculation and collection in the manner prescribed by law.
- How will the fund's bodies collect the debt?
– In cases of non-payment or incomplete payment of mandatory insurance premiums and other payments by payers of mandatory insurance premiums to the fund’s budget, the fund’s bodies have been granted the right to suspend payers’ operations not only on current (settlement) bank accounts, but also on electronic wallets, as well as collect debts from accounts, e-wallets based on the solution official body of the foundation in an indisputable manner.
It is also established that the payer, in cases where payers receive funds for wages, if there is a decision in the bank to suspend operations on accounts or receive such funds from accounts with a special mode of operation, to coordinate with the bodies of the fund certificates that there are no obligations to transfer payments to the budget of the fund.
The Fund's bodies will conduct active information and explanatory work among citizens about the need to form an insurance period and the existing rights of individuals in the state social insurance system.
Notaries, lawyers and individual entrepreneurs were allowed to make insurance contributions to the Social Security Fund for new scheme- in proportion to the hours worked. Changes were also introduced for self-employed Belarusians - they were allowed to make contributions to the fund and secure a labor pension if they wished. Finance.tut.by figured out what changes were made for Belarusians on contributions to the Social Security Fund.
How will individual entrepreneurs and the self-employed "account" the insurance period?
Only those periods of entrepreneurial, creative and other activities in which contributions to the Social Security Fund were paid are counted in the insurance length of service, which is taken into account for the appointment of a labor pension.
Accordingly, the periods for which contributions are not paid or paid at the rate below minimum size, will not be counted in the length of service or will be counted in proportion to the amount of contributions paid, - note in the Social Security Fund.
Experts give an example. The minimum wage in 2018 was 305 rubles. Accordingly, the minimum payment for an individual entrepreneur when carrying out activities for a whole month will be 106.75 rubles per month (35% of the minimum wage), for a self-employed person - 88.45 rubles (29%). For a month, an individual entrepreneur transferred 53.4 rubles to the budget of the fund, a self-employed person - 44.23 rubles. Only 15 days will be counted in the insurance period for assigning a pension.
At the same time, it is necessary to take into account such a nuance that if an individual entrepreneur does not develop a minimum insurance period, then he will only be able to claim a social pension, which is assigned to men upon reaching the age of 65 years, and to women - 60 years.
From January 2019, the minimum insurance period for granting a pension will increase to 17 years (it increases by 6 months annually, and should be 20 years by 2025).
You can check your insurance experience for the period starting from January 1, 2003 by contacting the Fund's bodies for an extract from an individual personal account. The issuance of such statements is free of charge.
What amounts of insurance premiums must be paid by IP?
At the same time, the norm, which establishes the minimum amount payable for the periods of implementation entrepreneurial activity, is saved.
The minimum amount of mandatory insurance premiums for individual entrepreneurs for 2018 is 1281 rubles (106.75 rubles per month).
At the same time, for 2019, the total amount of contributions, while maintaining the current minimum wage, will be 1,386 rubles (115.5 rubles per month). If the individual entrepreneur does not work for some time, that is, he uses the right “if you don’t work, you don’t pay”, then the amount will decrease.
But entrepreneurs and the self-employed need to take into account an important point. If you pay contributions to the Social Security Fund according to the lower bar, that is, pay from the minimum wage, then in this case you need to be prepared for small amounts of payments when you go on a well-deserved rest.
According to statistics, most individual entrepreneurs pay contributions according to the lower bar, as a result they receive small payments on a well-deserved rest. As a result, they receive small pensions.
What contributions do the self-employed have to pay in order to receive a pension?
Self-employed Belarusians who have been allowed to pay contributions to the Social Security Fund and earn their own retirement pension can do this in voluntary. But if they want to secure a pension for themselves, contributions must be made no less than the minimum wage.
Recall that since January 1, the minimum wage in Belarus has increased to 330 rubles. That is, the monthly amount of the insurance premium for the self-employed this year will be 95.7 rubles (29% of the minimum wage). For the year it will be 1,148.4 rubles. At the same time, contributions can be paid both for the month and immediately for the whole year.
Previously, self-employed Belarusians could not make contributions to the Social Security Fund, and, accordingly, could not count on either sick leave or pension. This issue has become even more relevant since October last year, when a presidential decree began to operate, expanding the list of activities for which individuals do not need to register as an individual entrepreneur, subject to the payment of a single tax.
A complete list of activities that are not entrepreneurial and fall under self-employment can be found in the Civil Code (Article 1).
How will they check that the IP is not working?
To check whether an individual entrepreneur is really not working, and therefore may not pay insurance premiums, the fund’s specialists will be able to use, among other things, data from the unified state register of legal entities and individual entrepreneurs (periods of suspension of activities in cases provided for by legislative acts), as well as from the database of tax authorities ( tax information).
FSZN specialists will also be able to request information from banks on the movement of funds on current accounts.
It will not be possible to mislead the bodies of the Fund for Social Protection of the Population, since the information on the periods of work provided by the indicated categories of payers will subsequently be verified with others government bodies, - explain in the Federal Social Security Service. - An individual entrepreneur, when submitting personalized (individual) accounting information, will have to independently indicate only those periods in which he carried out activities. Subsequently, this information will be verified with the data of other state bodies.
Will the deadline for paying contributions to the Social Security Fund change for individual entrepreneurs
The deadlines for paying contributions to the Social Security Fund for individual entrepreneurs remain the same - no later than March 1 of the year following the reporting year. That is, contributions for 2018 must be paid no later than March 1 of this year.
At the same time, the presidential decree provides for the payment of contributions to the fund throughout the reporting year.
Which of the individual entrepreneurs will be able not to pay contributions to the Social Security Fund, even if they work?
The list of individual entrepreneurs who can voluntarily pay contributions to the Social Security Fund has remained the same.
These include those who have a main job; owners of property (participants, members, founders) of legal entities and performing the functions of heads of these legal entities; recipients of pensions; those who are entitled to child care allowance up to 3 years of age; receiving vocational, secondary special, higher education in daily form.
What other innovations await the Belarusians?
Presidential Decree No. 500 allows the collection of debts of payers of contributions to the Social Security Fund from electronic wallets. Before the changes, these funds were untouchable.
Presidential Decree No. 500 also regulated the issues of ensuring the rights and guarantees in the field of state social insurance of persons working in foreign organizations on the territory of Belarus, and citizens who have been acquitted by the court and whose criminal prosecution has been terminated.
“In addition, the document corrected certain norms of legislative acts, taking into account law enforcement practice, as well as in order to bring them into line with the changes in the legislation that have taken place,” the presidential press service noted earlier.
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Source: FSZN
FSZN for individual entrepreneurs: if you don’t work, don’t pay
developed a project ukAza of the President of the Republic of Belarus, which provides for a change in the procedure for paying contributions to the budget of the fund by individual entrepreneurs and other self-employed persons.
Contributions are proposed to be made proportional to the time worked, that is, the principle “if you don’t work, you don’t pay” may come into force.
Today, for example, individual entrepreneurs pay contributions to the budget FSZN for 12 months, and it does not matter whether he carried out his activities throughout this period or not. The minimum contribution amount is 35% from the minimum wage.
If the innovation is accepted, then for the categories listed above provide for:
- the possibility of paying contributions during the current year (i.e., daily, monthly, quarterly, etc.), determining the deadline for the final payment for the past year - no later than March 1 of the next year;
- exemption from the mandatory payment of contributions for periods of non-execution of activities on the basis of the submitted information of personalized (individual) accounting with their subsequent reconciliation with the data of the tax authorities.
In the near future, it is planned to discuss the draft decree at a meeting of the public advisory council for the development of entrepreneurship under Ministry of Economy of the Republic of Belarus.
Source: FSZN
The new decree will solve the problem with pensions for the self-employed
One of the provisions of the draft decree of the head of state, which is currently under discussion, proposes to extend state social insurance to individuals who carry out activities that are not related to entrepreneurial (self-employed).
Currently, the self-employed cannot pay contributions to FSZN, and therefore, count on sick leave and labor pension. If the innovations are accepted, contributions to the fund can be paid voluntarily.
It is proposed to expand the circle of self-employed persons by including them on a voluntary basis in the state social insurance system, i.e. subject to the payment of mandatory insurance contributions for pension insurance, the Social Protection Fund reported. Ministry of Labor and Social Protection of the Republic of Belarus.
Source: Office Life
Opinion: the new system of paying contributions to the Social Security Fund may be unprofitable for individual entrepreneurs with a large income
Belarus has prepared a draft decree on changing the procedure for contributions to Social Protection Fund(FSZN) for individual entrepreneurs.
So, until March 1 all individual entrepreneurs will have to pay insurance premiums to the Social Security Fund for 2017. We are talking about the amount of 35% of the monthly minimum wage in Belarus, or 1113 rubles.
According to the draft of the new decree may introduce a different system that exempts entrepreneurs from paying fees for periods of non-operation, the Social Security Fund said.
The entrepreneur will not have to pay contributions for those calendar months in which he did not have a profit. But at the same time, in other months, the businessman will have to pay contributions in the amount of 35% of the total amount earned, - the head of the group of accounting companies expressed the opinion "LeaderPartner" Irina Kovelskaya. - Entrepreneurs are less optimistic about the adoption of this decree. IP owners who have unstable and low income can breathe a sigh of relief, because their contributions can be significantly reduced. But those entrepreneurs who, albeit irregularly, but receive large incomes, will have to annually give to the Social Protection Fund b about higher amounts than now.
Note this information is preliminary. What the decree will look like in the final version is still unknown. In the near future, it is planned to discuss it at a meeting of the public advisory council for the development of entrepreneurship under the Ministry of Economy of the Republic of Belarus.
Source: Ministry of Taxes and Dues of the Republic of Belarus
The tax will hold a campaign "Rent an apartment - pay taxes"
Citizens are unobtrusively invited to inform the tax authorities about the facts of illegal rental of premises daily from 9.00 to 18.00 by phone 229-26-59 .
This week, the city's tax service is holding a similar campaign in relation to individuals who provide household services without paying taxes, the Ministry of Taxes and Taxes reported.
Tax on rental housing in Belarus is paid by the owner of the property. The tax rate in the capital is set in fixed amounts, depending on the economic and planning zone in which the property is located. For one living room you have to pay a tax per month:
- 17.5 rubles – in the 5th zone;
- 21.5 rubles - in the 4th zone;
- 21.5 rubles – in the 3rd zone;
- 25.5 rub. – in the 2nd zone;
- 30.5 rubles - in the 1st zone.
You can find out in which zone your apartment is located.
Source: Ministry of Economy of the Republic of Belarus
The period of non-payment of insurance premiums for individual entrepreneurs will be no more than a year
From the draft presidential decree, which was discussed at the Ministry of Economy on March 26, it follows that individual entrepreneurs, notaries and lawyers will have to pay contributions to the Social Protection Fund (FSZN) only for the period of their activities.
The amount of these contributions due to be paid to the budget of the fund is calculated from the income determined by them for the period of entrepreneurial, notarial, advocacy activities in reporting year", - follows from the draft decree, which on its page in social network published by the chairman of the public association "Perspektiva" Anatoly Shumchenko.
At the same time, the period of non-performance of activities, and hence non-payment of contributions, cannot be longer than the period of the reporting year.
The principle “If you don't work, you don't pay” proposed by Perspektiva is supported, - Anatoly Shumchenko said. - It will also be possible to pay contributions only on the days you work. And it will be possible to pay, as before, from the minimum wage.”
According to the expert, the draft will be sent for signature after a meeting at the Ministry of Economy.
All individual entrepreneurs carrying out their activities are required to pay insurance premiums in accordance with the law. Compulsory insurance contributions are: pension and social views insurance, which are paid to the social protection fund (FSZN).
Who pays dues?
Everyone pays, except for the following IPs:
- engaged in entrepreneurship and in labor relations at the same time
- pensioners
- receiving higher, secondary special and technical types of education in full-time education
- eligible for child care allowance up to 3 years of age.
Attention!
Earlier, foreign citizens and stateless persons registered as individual entrepreneurs in the territory of the Republic of Belarus were also exempted from the mandatory payment of taxes. But now, in accordance with the Decree of the President dated December 31, 2015 No. 2015, these persons in without fail pay dues on a general basis.
Also, if an individual entrepreneur attracts employees, then he pays both for himself and for the employee without fail.
What do the fees include?
Types of mandatory contributions
Pension insurance, which includes:
- retirement age insurance
- disability insurance
- survivor's insurance
Social insurance, including:
- Temporary disability
- pregnancy and childbirth
- caring for a child under the age of 3
- providing one free day from work per month to a parent raising a disabled child under the age of 18
- death of the insured or death of a family member
Amount and calculation of contributions
The amount of contributions is determined from the entrepreneur's income received during the past year. At the same time, the amount of such contributions should not be less than the sum of the minimum wage ( 330 rubles) established by law, taking into account indexation.
Mandatory contributions are 35% (29% pension insurance, 6% social insurance) of the minimum wage, which means 35% * 330 rubles = 115.5 rubles payment amount for 1 month.
Payment due date
A single deadline for the payment of mandatory insurance premiums has been established - no later than March 1 year following the reporting year. For example, before March 1, 2020, you need to pay a contribution for the entire 2019 year.
AT 2019 year, the total amount of contributions, while maintaining the current level of the minimum wage, will be 1386 p.(115.5 rubles per month). Decree No. 500 also provides for the possibility of paying contributions throughout the reporting year.
How to pay if the activity of the entrepreneur is not carried out?
If you are registered in the state register of legal entities and individual entrepreneurs, but for some reason do not carry out activities (for example, you worked for 3 months, and then temporarily for 2 months you do not carry out activities due to economic problems or there are few customers and they use the services very rarely), then you are still obliged to transfer mandatory contributions to the social security fund for all periods. That is, even if you did not carry out activities for one year, 2 months, you will have to pay a contribution.
However, there are cases when an entrepreneur does not pay contributions for any period. Compulsory insurance contributions are not paid to the social protection fund in the cases provided for clause 20 of the regulation on the liquidation (termination of activities) of business entities, namely, in cases:
- performing compulsory or alternative service
- stay in institutions of the penitentiary system
- being in pre-trial detention centers of state security agencies
- issuance of a sentence related to the deprivation of the right to engage in entrepreneurial activity to an individual entrepreneur
- other cases provided for by legislative acts
As a justification for the need to pay insurance premiums to the Social Security Fund for an employee who is in unpaid leave, the norm of paragraph 5 of the Regulations * is given. It provides for the following: the amount of mandatory insurance premiums, payable for a working citizen for the past month, must be not less than the amount of these contributions, calculated from the amount of the minimum wage established by law and indexed in the month for which the contributions were accrued.
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* Regulations on the payment of mandatory insurance contributions, professional pension insurance contributions and other payments to the state budget off-budget fund social protection of the population of the Republic of Belarus, approved by Decree of the President of the Republic of Belarus dated 16.01.2009 No. 40 (hereinafter referred to as the Regulation).
Recall that earlier, according to paragraph 5 of the Regulations, the amount of mandatory insurance premiums, calculated from payments accrued in favor of the employee, and payable for the past month, should have been no less than the amount of these contributions, calculated from the amount of the minimum wage established by law and indexed in the month for which contributions were accrued (changes were made to the Regulation by Decree of the President of the Republic of Belarus dated April 25, 2015 No. 174 (hereinafter referred to as the Decree), which entered into force on July 29, 2015).
As you can see, the words "calculated from payments accrued in favor of the employee and payable" were replaced by the words "payable for a working citizen."
According to the opinion expressed, the deletion of the words "calculated from payments accrued in favor of the employee" allows us to talk about the fact that now contributions can be accrued even in the absence of payments.
Such comments do not take into account a number essential principles and social insurance rules defined by the legislation.
Insurance premiums must be paid only if there is an object for their collection
The position regulates only payment issues insurance premiums. Who is the payer of insurance premiums, the object of their collection and other basic issues are determined not by the Regulation, but by the Law of the Republic of Belarus dated February 29, 1996 No. 138-XIII “On mandatory insurance premiums to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus” (hereinafter referred to as the Law) .
Thus, for employers and working citizens, payments of all kinds in cash and (or) in kind, accrued in favor of working citizens for all reasons, regardless of funding sources, are the object for calculating mandatory insurance contributions to the budget of the fund, including remuneration for civil law contracts, except for those provided for by the list of payments for which mandatory insurance contributions to the budget of the fund are not charged |*| , approved by the Council of Ministers of the Republic of Belarus, but not higher than 4 times the average wage of workers * in the republic for the month preceding the month for which compulsory insurance premiums are paid (Article 2 of the Law).
* An explanation of the procedure for applying the list of payments for which insurance premiums are not charged is available for subscribers of the electronic "GB"
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* Please note that in accordance with sub. 1.5, paragraph 1 of the Decree of the President of the Republic of Belarus dated 08.12.2014 No. 570 “On improving pension provision”, mandatory insurance contributions to the budget of the state non-budgetary fund for social protection of the population of the Republic of Belarus for employers and working citizens are charged on payments not exceeding 5 times the average wage wages of employees in the republic for the month preceding the month for which compulsory insurance premiums are paid.
As you can see, the Law defines the object for calculating mandatory insurance premiums, which for employers and working citizens are recognized not just payments, but payments accrued in favor of working citizens.
Only if there are payments, insurance premiums are paid
Even in the tax sphere, the legislator, as a rule, avoids imposing taxes on imputed income, which do not have economic connection between real income and tax liability.
As for insurance premiums, although they are mandatory, they have practically nothing in common with tax payments. Their payment |**| is a consequence of certain risks, against the occurrence of which a person is insured. At the same time, insurance premiums must be paid only if there is an object that is directly related to the insured event and the performance of work in particular. Only in the presence of payments, the employee is subject to compulsory insurance and, accordingly, contributions must be paid, since only in this case does the work take place.
** Information on the timing of payment of insurance premiums to the Social Security Fund
This fact is very important, since it is the availability of payments to a working citizen that allows us to talk about the emergence of an object for calculating contributions, which is directly related to work or the performance of other similar duties. The condition of paying insurance premiums at least from the minimum wage (MW) is also quite understandable and does not at all contradict the conclusions about paying insurance premiums only in relation to employed persons. The fact is that the minimum wage is the state minimum social standard in the field of remuneration, which the employer is obliged to apply as the lower limit of remuneration of employees for work under normal conditions during normal working hours when performing the duties of an employee arising from legislation, local regulatory legal acts and an employment contract.
In other words, if individual performs the work, his salary in any case should not be less than the specified amount. That is why the legislation on social insurance provides that the payment of insurance premiums in respect of working citizens should be made at least from the amount corresponding to the size of the minimum wage.
However, if the worker did not perform the work, he did not accrue any income. In this case, the employer is not obliged to pay the minimum wage to the employee, so there is no reason to talk about the emergence of an object for paying insurance premiums.
This is also confirmed by the norms of the Regulation that, when working citizens are employed, part-time work and (or) an incomplete month, the mandatory insurance premiums payable for the past month must not be less than the amount of the named contributions, calculated from the amount of the minimum wage (subject to indexation) in proportion to the time worked in the respective month.
There are other periods when wages are not charged ...
Suppose that for an employee on vacation, contributions must still be paid from the base in the amount of the minimum wage. In this case, it turns out that the contributions paid for an employee who does not perform work at all may turn out to be more than the contributions for a citizen who worked part-time. Obviously, this is completely unacceptable and contrary to common sense.
Note that wages are not accrued not only to those employees who are on vacation |*| without pay, provided at the initiative of the employee, but also for those who are on maternity leave, parental leave until they reach the age of 3 years, etc. Wage also not accrued during a period of temporary disability, absenteeism, etc.
* Information on the reflection in the accounting of payment for additional holidays and insurance premiums is available to subscribers of the electronic "GB"
In all these cases, the individual continues to be an employee of the employer, since labor Relations do not stop between them. However, this does not mean at all that for the indicated periods the employer is obliged to pay insurance premiums from the base in the amount of the minimum wage. At the same time, adherents of the approach, which boils down to the need to pay contributions for non-working citizens, either forget about these situations or do not comment on them at all. Obviously, the payment of contributions in such situations looks completely illogical and illegal.
Thus, both from a legal point of view, and from a logical and economic point of view, the opinion that it is necessary to pay insurance premiums for non-working citizens on unpaid leave is incorrect. According to available information, the unofficial position of the FSZN apparatus also boils down to the fact that contributions should not be paid if the individual did not perform work duties (for example, was on vacation).
To exclude misinterpretations and illegal requirements, an official explanation of the Federal Social Security Fund would help, which would finally resolve this problem.