Vladimir Nesmashny, a lawyer and founder of the Alliance Group of business consultants, answered the main questions of TUT.BY users about paying contributions to the Social Protection Fund in a special issue of the Law on the Shelves program. Who and how to pay, why you need to pay if there was no profit, and why an individual entrepreneur cannot go on vacation - see this in the video.
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Answers to questions not included in the broadcast:The next issue of the program "The Law on the Shelves" will be aired on Monday, March 2 at 15.00. Send questions for Vladimir Nesmashny to [email protected] marked "The law on the shelves."
Question from Natalia Abakumova:
I, an individual entrepreneur, suspended entrepreneurial activity on 01/01/2014. There are no hired workers. Sick leave from 12/30/2013 to 05/25/2014. I am currently on maternity leave for a 3 year old. I only receive child support. Do I have to pay insurance premiums to the FSZN?
Answer:
“Suspension of activities” for individual entrepreneurs makes sense only in terms of paying a single tax. As a rule, it also makes it possible not to submit a zero tax report once a month if the payer is income tax or if you apply the simplified tax system. For the calculation of contributions to the Social Security Fund, the application does not make any sense, since contributions are not accrued only for the period when the individual entrepreneur filed an application for termination of activity. Lack of revenue and income is not a reason not to pay contributions to the Fund.
According to paragraph 7 of the Regulations on the procedure for accruing and paying contributions to the Social Security Fund, approved by Decree of the President of the Republic of Belarus No. 40 dated January 16, 2009, you, as a recipient of benefits, are exempt from paying contributions to the Fund for the period of receiving benefits. Regarding the sick leave - it is attributed to the Fund (contributions to the Fund are reduced by the amount of the sick leave), if you have paid contributions for 2013.
Question from Irina Shkel:
Please help me understand the calculations of the Social Security Fund for payment of payments for 2014. I am a sole trader. I pay taxes under the simplified taxation system. In early February, I received a letter from the social security department about the need to pay mandatory insurance premiums for 2014 in the amount of 4,737,500 rubles (for the period from 01/01/2014 to 08/25/2014).
Declaration for the 1st quarter of 2014 - zero. From 04/01/2014 to 08/25/2014 she was on sick leave for pregnancy and childbirth.
The application for the suspension of activities from 08/01/2014 was registered with the IMTS at the end of July 2014, after the birth of the child, although the first application for the suspension of activities from 04/01/2014 was written at the end of March 2014 (but for some reason it was put in the IMNS in shelf, and then asked to provide a zero declaration for the 2nd quarter of 2014 and write a new statement, but now is not about that ...).
And here is the situation: the Social Security Fund insists that, in accordance with Presidential Decree No. 87 of February 21, 2014, the period for which I need to pay contributions is almost 8 months in 2014 (from January 1 to August 25, 2014).
However, as far as I understand, Decree No. 87 entered into force on February 21, 2014, which means that the previous version of the law was in force before that date, and if I had no income for the first quarter of 2014, then it is not necessary to pay social contributions for January and 20 days of February .
The next period from 21.02.2014 to 01.04.2014 is subject to Decree No. 87, I agree.
But what about the sick leave for the period from April 1 to August 25? At the FSZN, the supervising inspector convinces me that for this period I must pay insurance premiums based on the minimum wages. Can you please tell me what is the regulation.
To my objections that in previous years, when I provided sick leave to the Social Security Fund (due to illnesses of the first child), insurance premiums were recalculated for me minus sick leave payments (for five years there were no more than three, lasting up to 7 days each). Can you please tell me what is the regulation.
On February 4, 2015, I wrote an electronic appeal to the website of the Gomel Regional Department of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus with a request to clarify and justify the amount I need to pay. On the same day, I received a message that my appeal was accepted and put in a queue for a response. Today is February 19th and still no answer.
The deadline for paying insurance premiums is until March 1 and there is no desire to pay a fine, as well as overpay.
Answer:
As we have repeatedly said in the program, the individual entrepreneur has never been exempted from paying contributions to the Social Security Fund, therefore, having a zero declaration for the 1st quarter of 2014 does not in any way exempt you from paying contributions. And, repeating once again, the lack of revenue does not give exemption from the payment of contributions, since contributions to the Social Security Fund are NOT a tax.
An application to the tax office for the suspension of activities in no way affects the payment of contributions. Contributions are not paid only for the period when an application for the termination of the activity of an individual entrepreneur is submitted to the registering authority.
Sick leave is paid (by reducing the contributions for the relevant period by the amount of sick leave) only if you paid contributions for the previous period. For example, sick leave in 2014 is paid if contributions for 2013 are paid.
Issues of payment of contributions to the Social Security Fund by entrepreneurs - Regulations on the procedure for paying contributions, approved by decree of the President of the Republic of Belarus No. 40 dated 16.01.2009.
Question from Alexander Apanasik:
There are two situations, the question is one: is the individual entrepreneur obliged to pay contributions for the period in which he did not carry out activities and had no income?
1. Individual entrepreneur, registered in the spring of 2014, simplified taxation system. A graduate, after school he wanted to start working, but then everything changed, as the entrepreneur did not start working, there was no revenue and no movements on the account. Worked under a contract until the beginning of 2015. The Social Security Fund requires the payment of contributions from the moment of registration until the conclusion of an employment contract.
2. IP, registered in spring 2013, simplified taxation system. In the spring of 2014, the outlet was closed due to unprofitability, since then there has been no activity. Works under the contract since September 2014. SFZN requires the payment of contributions from the moment the decree is issued in 2014 until September.
Both individual entrepreneurs, out of harm's way, filed documents for liquidation in February 2015.
Even single tax is paid for the period of activity, and at enterprises, contributions are accrued on salaries, and, as explained in the fund, their contributions are paid regardless of the activity. This is no longer the payment of insurance premiums from income, but actually an imputed tax on the right to be called an individual entrepreneur, some kind of dues.
Answer:
Contributions to the Social Protection Fund are not a tax, therefore, they have their own procedure for calculating and paying, which does not depend on the availability of income or revenue from the entrepreneur. Your motivation “even a single tax” refers to taxes, and taxes and contributions to the Fund are fundamentally different things. Become an entrepreneur - pay.
In the situations you describe, the Fund is right. Contributions are paid for the period of existence, and not the activity of the individual entrepreneur, with the exception of periods in which there are benefits (in your case, work under an employment contract).
Question:
I plan to organize attractions at fairs, festivals, mass holidays for the spring-summer period. Specifically, a shooting range where you need to throw balls (winning in the form of soft toys). Does this type of activity fall under No. 93210 or No. 93290 OKED, and if not, is IP registration required for one festival (1-3 days). If this type of activity falls under paragraph 1.28 of Art. 296 of the Tax Code, then I cannot use another taxation system? Do I have to pay the entire amount of the EH rate even for one working day per month? If I plan to carry out activities in different cities (the EH rates are different in them), which one do I need to pay? I am a full-time student, where should I register as an individual entrepreneur - at the place of study or at the place of residence, so as not to pay to the Social Security Fund (the rates of EP in these cities are also different. Gorki - Klimovichi, Mogilev region)? Can I hire a person under a work contract for 1-2 days to work together (second tier), what payments do I have to pay? With this option, will the EH be paid for the activity as a whole or for each shooting range separately in the full amount? Do I need to be registered in the Household Services Registry? And the last: what legislative act regulates the payment for my services (without a cash register and issuing checks)?
Answer:
For the purposes of applying taxation systems and paying a single tax, the type of activity is qualified not according to OKED, but according to Articles 295 and 296 tax code.
You must register as an individual entrepreneur.
The tax amount does not depend on the number of days in the month that you plan to carry out activities. Even from hours.
When carrying out activities in different cities within one month, you formally get several points of sale, so the tax office can legally take a single tax from you several times (one for each point) at rates in the corresponding city. It is the same with shooting ranges: two shooting ranges are two outlets, therefore, two tax rates.
IP registration is carried out at the place of registration, which is determined by the registration mark in the passport.
You have the right to hire no more than three people for any reason that does not contradict the law (employment contract or work contract). From the accrued income of the employee to pay income tax and contributions to the SSF.
Registration in the register of household services, I believe so.
Regulatory issues related to receiving revenue with or without a cash register:
On the use of cash equipment, payment terminals, automatic electronic devices, vending machines and on accepting cash Money, bank payment cards when selling goods, performing work, providing services, carrying out activities in the field of gambling, lottery activities, conducting electronic interactive games and issuing cash equipment into circulation, a resolution of the Council of Ministers of the Republic of Belarus and National Bank Republic of Belarus dated July 6, 2011 No. 924/16.
On approval of the Instructions on the procedure for maintaining cash transactions and the procedure for cash settlements in Belarusian rubles on the territory of the Republic of Belarus and on the invalidation of certain resolutions of the Board of the National Bank of the Republic of Belarus and their individual structural elements, Resolution of the Board of the National Bank of the Republic of Belarus dated March 29, 2011 No. 107.
Question from Andrey Yakimovich:
I am an individual entrepreneur, am I entitled to sick pay in case of illness and vacation pay in case of vacation?
Answer:
You are entitled to sick leave if you have paid contributions for prior year.
IP does not have holidays. Vacation - only for those who work under an employment contract. See the broadcast of the program “The Law on the Shelves” dated February 16, 2015.
Question:
Since 2012, I have been called up for military service in the army from 2013 to November 2014; The fund now requires payment of contributions for the full year 2014. Is it legal?
Answer:
Yes, it is legal, since military service does not provide benefits for paying contributions to the Fund.
Question from Yulia Valerievna:
I have been registered as an individual entrepreneur since June 3, 2013, a simplified system. When I opened the IP, the Social Security Fund told me that deductions are not required. Now I learned about some new law and I want to clarify. For a year and a half, my total income amounted to 4,259,500. I see it as extremely illogical to pay 7 million of this amount to a fund whose services I did not use and did not intend to use, given that this is almost 2 times the total income for the entire time work by me IP. I opened an individual entrepreneur, because I wanted everything to be honest, I paid taxes, although the work was just "for the soul", and not for earnings. And where is the logic, working as an individual entrepreneur, to work for someone else somewhere by labor? It's pointless! I worked for this period for about 4 months. And this is illogical: to demand 7 million from people who do not work on a labor basis, if they are, for example, unemployed. Where can the unemployed get money at all, especially such money?! Now I intend to close the IP, because. It still doesn't generate income. I did not receive any notifications about the need to pay anything from the Social Security Fund. Therefore, I want to clarify: do I need to pay anything or not if I close the IP before March 1? If yes, what amount and why? I would have closed the IP a long time ago if I knew about such illogical laws, such things need to be notified in advance, and not retroactively. Thanks in advance for your reply.
Answer:
Logic and law are two different things. Never confuse them.
You are obliged to pay contributions to the Social Security Fund for 2014 in the absence of benefits (clause 7 of the Regulations on the payment of contributions, approved by Presidential Decree No. 40 of 01/16/2009).
Yes, the Fund's employees are not required to notify everyone that the procedure for calculating contributions has changed, but on the Internet in February-March 2014 everyone wrote and talked about this, if you are not too lazy, if you do not follow the law. And filing an application for termination of activity before March 1 does not exempt you from contributions to the Fund, you will be obliged to pay them before being excluded from the register, including contributions for January and February 2015.
Question from Alexander Rodko:
I have a question of the following content.
I am a sole trader. Throughout 2014, he worked under an employment contract (paid contributions to the Social Security Fund), at the same time he was an individual entrepreneur (did not pay contributions as an individual entrepreneur). In January 2015, he quit his job under an employment contract, continuing to be an individual entrepreneur. Am I required to pay contributions as an individual entrepreneur in 2015 or will this need arise in 2016?
Answer:
You will have contributions for 2015 from the moment you leave your job, the payment deadline is March 1, 2016.
Question:
Good afternoon, there are three questions related to the work on the commission and the simplified tax system.
First question.
Our advertising agency provides advertising services. We work according to a simplified taxation system (excluding VAT).
Since clients often want to control their advertising costs, interaction with them is based on a commission agreement: for the client’s money (within the agreed budget), but on our own behalf we place advertising from third parties (in fact, we purchase works and services from residents of Belarus, acting as a customer to them), we enter into other transactions, keeping the name of the final advertiser secret. Based on the results of our activities, we provide the customer with an act - a report on the completed order, in which we disclose information about the completed order, the costs incurred associated with its implementation, and the due commission for our services.
In December, they held an event (all ordered from third parties) associated with the grand opening outlet, provided the customer with the corresponding report. The budget was 100 monetary units(conditionally)
To our misfortune, we rented (rented) holiday props from a specialized organization (we paid them 90 monetary units - also conditionally). It was spelled out as follows in the report of the commission agent:
Rent from third parties of wardrobe and decor items (hangers, numbers, fence posts, pipes and connectors for them, pillow and scissors).
Taxes were calculated from our commission of 10 monetary units (the decision of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus on July 6, 2011 No. 924/16 was considered) as the difference between the pre-agreed budget of 100 monetary units and the expenses incurred (in fact, they turned out to be equal to they 90). A month later, getting acquainted with the innovations in the Tax Code, they drew attention to the tricky paragraph of Article 288. "The object of taxation and the tax base tax under the simplified system":
when renting out property (financial lease (leasing)) - the amount rent(leasing payments), as well as the amount of reimbursable expenses not included in the rent (leasing payment). This provision also applies to cases of leasing property (financial lease (leasing)) with the involvement of a commission agent (attorney) and another person acting on the basis of commission agreements, commission agreements and other similar civil law agreements. The amounts of reimbursable expenses not included in the rent (leasing payment), regardless of the date of actual implementation of such expenses by the taxpayer under the simplified system, are accounted for as part of the proceeds from the sale of goods (works, services), property rights on the date of receipt of reimbursement of these expenses (including in kind) or on the date of other termination of the obligation to reimburse these expenses, including as a result of offset, assignment of the right to claim, transfer of funds to the accounts of third parties.
Was it necessary to tax on this transaction the entire amount received from the buyer (100 of the aforementioned monetary units) or do we still have the right to calculate tax on our commission of 10 monetary units?
After all, in fact, on behalf of the owners of a piece of clothing and decor, we did not rent out property, but, on the contrary, we rented it on our own behalf - i.e. ensured, for a fee from the customer, the presence of these items at the right time in the right place. Those. If you literally read the Tax Code, you need to consider the tax only from the fact of RENTING property for rent, and not from the existence of lease legal relations (we only rented). The act of acceptance and transfer of property was drawn up only between us and its owner, we did not draw it up with the customer of the event, confining ourselves to reflecting the existing relationships in the report of the commission agent.
Second question, to which tax office gave a reply, limited to vague phrases.
Again, work on a commission, but with a non-resident.
As mentioned above, the client controls his costs by negotiating a maximum marginal price at the beginning of an advertising campaign for which an advertising service can be purchased from a third party, with the commission actually due from our advertising agency being determined as the difference between the actual costs incurred and the pre-agreed price. We are not reimbursed for additional expenses incurred due to our incorrect planning, while at the same time, the additional benefit in case of our promptness remains with us as a risk payment (delcredere).
That is, if we define an advertising budget of 100 USD, then by spending 80 USD. and by submitting an appropriate report on the execution of the order (by attaching acts, on-air certificates or a photo report), we are entitled to 20 USD of commission, spent 90 USD - got the right to 10 USD). and if you spent 110 c.u. - more than 100 USD, we will not receive from the customer, a difference of 10 USD. you need to take it at your own expense (there was such a thing, but rarely).
In 2014, the customer transferred to us in advance the entire annual budget– 1200 USD (conditional), i.е. $100 per month. This advance includes planned expenses of 1080 dollars (90 * 12) and a planned commission of 120 (100 * 12).
We conducted an advertising campaign in October-December 2014, spent Belarusian rubles, paid the contractor and converted them into the currency on the date of the report, there were no difficulties. Three reports were submitted in three months with an output of $ 100 each: somewhere the expenses accepted and reimbursed were 88, somewhere 90, and somewhere 91. Accordingly, the commission due was 12 10 and 9.
The year 2015 has come, in which we need to "master" another 900 US dollars (1200 - 300). Everything would be fine if we didn’t have 900 dollars in advance on December 31, 2014, which include both planned costs (unknown in fact) and commission (also unknown in fact).
In 2015, advances received in foreign currency are not revalued. those. in accounting, 900 dollars is 10,665,000 bel. rubles (900 * 11,850), i.e. for each month we should spend no more than 1,185,000 (100 * 11,850). And the amount of this advance does not depend on whether I have these dollars in a foreign currency account or whether I once sold or will sell them.
A long-term contract with a payment of 90 c.u. was concluded with the contractor. pegged to the dollar exchange rate as of the last day of the month in which the service is rendered.
There was a devaluation, for January 2015 we have to pay the contractor 1,386,000 (90 * 15,400).
Having currency in the account and selling it through the exchange, we easily close our obligations to a third party, but how do we draw up a correct commission agent's report and how to correctly determine the taxable base?
Recall that two important conditions
a) The advance received is not revalued.
b) The commission actually due is calculated as the difference between the agreed price (in US dollars) and the costs actually incurred.
It is logical to convert expenses (Belarusian rubles) into the contract currency (US dollars) at the rate of a 100% advance payment received: i.e. 1,386,000 Bel. rubles of expenses incurred for the transaction, for which an advance payment was received at the rate of 11,850, amounted to 116.96 dollars. (1,386,000 / 11,850).
This means that the accepted and reimbursable costs are 1,185,000 BYN. rubles (or $ 100), the costs attributed by the commission agent to his account - 201,000 Belarusian rubles. rubles (or 16.96 dollars), no commission (equal to zero).
The client accepted (signed) such a report.
No commission - no taxable base, despite the fact that we could sell the currency (if we did not spend it in 2014) at 15,400, right?
And third question associated with the mandatory sale of foreign currency.
Now we plan to receive an advance payment in foreign currency for a year (let's say 100 thousand US dollars). The same conditions - placement of advertising from third parties in Belarus for a fee, i.e. We will pay contractors in Belarusian rubles, but gradually, and we must sell the proceeds in the amount of 50% immediately.
But in our case, the revenue from commission work is not known in advance. You can only operate with prescribed planned figures - 90 thousand planned expenses, 10 thousand planned remuneration. After all, the OWNING commission is calculated as the difference between the agreed price and the actual costs incurred, the additional benefit remains with us.
When there was stability, we played it safe - we sold 30% of the total amount received, knowing that we would definitely not violate anything. Now selling 50% of the advertising budget is very risky, given that the planned costs should be 90 thousand US dollars.
In this case, do we have the right to carry out a mandatory sale of foreign currency in the amount of 5 thousand US dollars (50% of our planned remuneration fixed in the contract), despite the fact that we will bear the costs exclusively in Belarusian rubles?
What penalties will be applied to us if, in fact, the commission is not 10, but 15 thousand dollars (after all, we are not astrologers and we cannot plan it to the nearest dollar, despite the fact that the money has been received)? Maybe sell all 10 thousand at once?
Answer:
You misunderstand what you are quoting from NK. We are talking about taxing the proceeds received from renting, that is, how the one who rents to you pays taxes. Under the simplified tax system, the commission agent pays tax on the amount of his commission. If, under the terms of the commission agreement, you also receive an additional benefit (due to saving the committent's funds), then it is also included in the revenue.
If your principal is a non-resident, then, I believe that, when making all transactions with him in US dollars (obtaining financing for attracting third parties, determining the amount of remuneration and expenses under the contract), it is logical for you not to convert everything into Belarusian rubles, but to count everything in dollars, i.e. in the currency in which you bear your obligations and based on the availability of which you make settlements with third parties. As regards the calculation of taxes, you recalculate US dollars into Belarusian rubles on the date of recording the proceeds from the sale of commission agent services (part three of paragraph 2 of article 288 of the Tax Code) P.S. Delcredere and the so-called. you paying for the risk are completely different things.
If I were you, I would quickly make a request to the National Bank, since, for example, I have doubts whether the currency received by you is revenue for the purpose of mandatory sale. If the answer is “yes, it’s definitely necessary” - sell, and the amount of proceeds Belarusian money immediately on deposit with good interest rate and spend as needed. You need to navigate based on the official interpretation of the concept of “revenue”, which will give you an answer to the request. That's exactly what I would do.
Question:
I have been working as an entrepreneur since 2013, growing and producing seedlings of flowers and vegetables. I have a seasonal job from April 1 to November 1 - this is trading. From December to March, I only sow seeds and plant bulbs, there are no receipts to the account during this period, I do not work in winter (conditionally). Question: how to pay for the Social Security Fund in the off-season, when I'm not working?
Answer:
How? The fund, as a rule, takes only money. There are no other options.
Question:
I have a big lawsuit before the state. The court ordered me to pay 20% of my salary. I paid well. A year later, I was again summoned to court and offered to pay off the claim in full or deprive driving license category "B", "C" and the right to travel abroad. Since I cannot repay 1,400,000,000, I was deprived of all this, i.e. driver's license and travel abroad. Please tell me if they acted legally, can I appeal this and how?
Answer:
If your right to drive is not your only source of income, then yes, you have been legally disqualified from driving. Just like the right to travel abroad.
Question from Alexey:
I am IP. I apply USN without VAT.
I have a main job at a private enterprise, in my free time I earn extra money by providing services to legal entities - advertising agencies, banks - I make signs, stickers (I have my own equipment), at the request of the client I can "attach" this to doors, ATMs, I can hang an advertising poster , banner, stick sticker. In general, it is widely known in narrow circles.))
Two questions
1. The ill-fated FSZN, but with a somewhat unusual sauce.
I know (and your program once again convinced me that I was right) that if contributions are calculated and paid at the place of work, then an individual entrepreneur is not obliged to pay them himself.
But what if I was on unpaid leave at my main job? I was there for a whole month and the accrued salary was 0 (zero). Contributions from her - also zero. Do I need to pay them on my own as an individual entrepreneur in this case? Or at least a day, but work according to the report card (the attitude of the management towards me is loyal, the work schedule, one might say, is flexible)?
2. Often in my contracts (and, accordingly, in acts) I use (or rather, used) the word "montage". Installation of a sign on a door, installation of a plastic visor over an ATM, installation of a banner on the facade, installation of a pointer on the ceiling. Accordingly, there may be a dismantling of stretch marks, New Year's decorations.
At the end of 2014, an order was received from one bank "do the paperwork as you like, but that the words assembly / dismantling should not be." To the logical question why, - the answer came from the procurement department, "so our lawyers said; they say, installation, dismantling is construction, estimates, prices of a certain year, indices"
I showed ingenuity and began to use other words: instead of installing New Year's toys (there were prefabricated structures) - decorating the office with customer's products, instead of "dismantling New Year's toys" - uninstalling holiday props.
Is it really that complicated or is it just bank employees playing it safe? After all, I don’t even “smell” construction? What are the adverse consequences of using the words "assembly / dismantling" if I suddenly had to use the prices of previous years, indices, estimates (I used these terms with other clients). Is punishment for this within the competence of the tax authorities or is it a matter for more narrow-profile departments?
Answer:
The basis for granting benefits is the existence of a concluded employment contract. In your case, you don’t need to pay anything extra for this month, since there are no reservations about this in the legislation on contributions to the Fund, and the right to leave without pay is an inalienable right of an employee provided for by law.
The bank is re-re-insurable. But this is normal for structures such as a bank, since the formal terminological fear of possible problems they have developed to the degree of the absolute, coupled with the position of the initially right-wing counterparties. In your case, the words “assembly” and “dismantling” absolutely do not mean anything similar to construction, nor do they give even a shadow of risk to your activities. But some clients are afraid of everything - this is normal. It is important that you understand everything correctly and that you yourself are not afraid. Good luck =) And… contact me, maybe I will make a couple of orders from you. Thanks:)
Question from Irina Starchenkova:
I am a sole trader and provide document translation services. In my work, I use the simplified tax system when working with legal entities and pay a single tax, because. I work with individuals. When receiving cash from individuals for work, I write out a receipt for the receipt cash warrant. All receipts are recorded in the Book of Income and Expenses. Question: am I doing it right and is it necessary to install a cash register in my type of activity?
Answer:
The list of cases when cash proceeds can be accepted without the use of cash equipment - paragraph 31 of the Regulations on the procedure for using cash equipment, payment terminals, automatic electronic devices, vending machines and accepting cash, bank payment cards when selling goods, performing work, providing services, carrying out activities in the field of gambling, lottery activities, conducting electronic interactive games, approved by the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16.
Based this document you need a cash register.
Question:
1. The car was imported into the territory of the Republic of Belarus according to the Decree of the President No. 6 of 07.05.12. The additions to the Decree say that it cannot be rented out. If you hire a driver - an individual entrepreneur under a contract for the provision of services for the carriage of goods, will this not be considered as a transfer to third parties, in particular, renting a car, and does this not contradict the norms of the decree? (TN VED code not 8709) Is it possible to hire a driver under a contract in such a PUE?
2. In the previous edition of the program, you talked about changing the owner by converting a PUE into an LLC and back into a PUE, tell me, is it possible to change the founder in a PUE in this way, where the founder imported a car according to Decree No. 6 of 05/07/12? Is it possible to change the founder in organizations opened under Decree No. 6?
3. If on question No. 1 it is possible to hire an IP driver, then what taxation system (STS or income tax) will the IP driver have if the owner of the PUE is the civil wife of the IP driver. The relationship has never been formalized by legal marriage, the surnames are different, the child is registered in the name of the father, according to the law we are not close relatives (spouses), but in fact - yes.
Answer:
No, you must hire a driver under an employment contract, as the carriage of goods by a third party using your vehicle implies the transfer of rights to vehicle, therefore, contrary to the provisions of Decree No. 6.
Yes, you can. Contact me, I have official customs responses on this matter, which can be used as a guide if anyone has questions.
Question:
Explain the following situation: Decree 40 of 01/16/2009 (FSZN) payment of contributions under civil law contracts.
We signed a contract with Petrov on 01/01/2015. They gave him an advance payment in the amount of 2 million rubles on 01/10/2015, completed the work on 01/31/2015, but the Work Completion Certificate on the handover and acceptance of work was signed on 02/20/2015. Final settlement on 03/01/2015 in the amount of another 2 million rubles. Question: when it is necessary to transfer contributions to the Social Security Fund, if the organization has the right to pay quarterly to the fund.
0. pay contributions from the advance either on 02/15/2015 and only then on 03/01/2015
I'll offer options:
1. = 02/20/2015 (when the work was completed either from the entire act of work performed, or for the amount of the advance.)
2. paying on 20.02. from advance payments, to pay in addition on 03/01/2015 from the remaining)
3. pay 15.03 with 4 million contributions.
4. pay on 04/15/2015 for the 1st quarter from accruals under the act of issue of works.
I apologize for the proposed options, for example, I described some, I hope you have the right answer.
I beg you to help, as social protection funds (district) understand this very poorly and give conflicting answers to each other. Minsk, Partizansky Ave. 52a, there are 3 foundations in one building, unfortunately, everyone gives different answers. Thank you for your support. And thank you so much for all your help. You are doing a good deed, for which huge respect for you. Thanks again.
Answer:
Everything is very simple. In accordance with Art. 2 of the Law of the Republic of Belarus dated February 29, 1996 No. 138-XIII “On mandatory insurance contributions to the budget of the state off-budget fund social protection of the population of the Republic of Belarus” “The object for the calculation of mandatory insurance contributions to the budget of the fund are: for employers and working citizens - payments of all types in cash and (or) in kind, accrued in favor of working citizens for all reasons ...”. Under the contract, the payment (income) becomes accrued when the debt to the contractor is reflected in the accounting of the organization, i.e. when the primary accounting document, which is in your situation the act of acceptance of the services rendered.
By the deadline for payment - part two of paragraph 4 of the Regulations on the procedure for calculating and paying contributions, approved by decree of the President of the Republic of Belarus No. 40 dated January 16, 2009: “Payers providing work under civil law contracts pay mandatory insurance premiums on the days of payment of remuneration under these contracts, but no later than the established day of payment of wages for the past month. Therefore, we pay on 02/20/2015 or no later than the day you set for the payment of wages for February.
Question:
Please tell us what information should be contained on the packaging of non-food products produced in Belarus?
Are these requirements the same for everyone? EAEU countries? Are there legal requirements on placing any documents inside the package (instructions for assembly, operation, warranty card, etc.)?
Answer:
For starters, here is this document: STB 1400-2009 “Non-food products. Information for the consumer. General requirements". Additionally: “Rules for the sale of certain types of goods and the implementation Catering and the Regulations on the procedure for the development and approval of the assortment list of goods, the assortment list of public catering products ”, approved by the Council of Ministers of July 22, 2014 No. 703, paragraph 15. Further - depending on the type and category of goods, since different categories of goods have its own characteristics.
Regarding the unity of requirements for the EAEU, I do not have such information at the moment, but I believe that unification should be already or in the near future.
I have such specific requirements and regulations not known.
Question:
In connection with the change in the decree of the President of the Republic of Belarus No. 285 “On certain measures to regulate entrepreneurial activity”, in terms of attracting individual entrepreneurs to hired persons, is the information letter of the Ministry of Justice, the Ministry of Economy, the Ministry of Taxes of January 18, 2008 still relevant? The letter clarified that the limitation on the number of people involved in entrepreneurial activities applies to persons who are directly involved in profit-making activities. economic activity. But it does not apply to contracts concluded by individual entrepreneurs for the performance of work or the provision of related services: the provision of services for product certification, protection of trade facilities, customs services, financial statements, loading and unloading services, etc. I cannot but express my gratitude to the creators of the project and personally to Vladimir Nesmashny!!! Lawyer with a capital letter! Thank you.
Answer:
The letter, like any explanation, is essentially applicable only as of the date of publication. But, given the situation, and the fact that the restriction on employees remained, that is, there was no fundamental change (there could have been three - they left three, there was a direct indication of contracts with legal entities - in fact, it remained in the sense of the wording, only the fact that now three hired - not from among relatives). Therefore, the letter is still relevant and fundamentally true. Well, besides, where it is said about relatives.
Question from Svetlana:
In the last issue, you considered the use of currency in estimates. Where they said that the Consumer Rights Protection Law prohibits setting prices in foreign currency. The question is whether it is possible to set prices in a currency with payment from bel. rub at the rate of the National Bank of the Republic of Belarus in contracts between legal entities? Once I took out what I could from your seminar (after the cancellation of the 183rd resolution). Has something changed now?
Answer:
Yes, in relations between legal entities, the use of the currency equivalent of value is applicable, Art. 198 GK. I remind you that the price is set not in currency, but in the amount Belarusian rubles, equivalent to the sum in foreign currency. In addition, the legislation provides for many points that arise as a consequence of using this method of determining prices, for example, in taxation (paragraph 6 of article 97 of the Tax Code, paragraphs 8 and 10 of article 107 of the Tax Code).
Question from Irina:
I own an apartment that was taken out of the housing stock and rented out on my behalf as an individual entrepreneur. I want to give or sell it to my own mother, as soon I will go to maternity leave and I don't want to do anything. However, the question arises about the payment of tax by the mother. What will it be and how much?
Answer:
If your mom rents her out as an individual, the tenant will withhold income tax from her at the rate of 13% when paying the rent.
Question: I would love to get answers to these questions.
1. PUE is engaged in software development. Buyers - far-abroad countries, shipment via the Internet. Applies USN with VAT. There is no VAT, since the place of sale is not the territory of the Republic of Belarus, the final buyer is not in the territory of the Republic of Belarus. How to deal with VAT received from suppliers? Always attributed to the increase in the cost of services received and goods for own consumption. Can we, by analogy with the 0% rate, be credited and returned from the budget? Or offset against other taxes?
2. The founder of the PUE wants to withdraw the car on account of the payment of dividends residual value. Is it necessary to pay, in addition to income tax, tax under the simplified tax system and VAT?
Answer:
Yes, you can return or offset against other taxes.
Upon receipt of dividends, including through the transfer of property, income tax is paid.
Question:
I rent from my husband free use room consisting of two rooms. The husband, as an individual, owns the premises on the right of ownership. I am a self-employed individual with single tax payment. I don't need to use the second room. Can I sublease the second room with my husband's consent? Does the husband have the right, without registering as an individual entrepreneur, to rent a second room to another individual entrepreneur or legal entity? What requirements must be met?
Oksana
Answer:
A contract for gratuitous use is not a lease, these are different contracts. Since your premises are not rented, you cannot sublease them. But your spouse can hand it over on their own, without registering as an individual entrepreneur (but not more often than under the 1st contract during the year, otherwise it will be entrepreneurial activity). At the same time, income tax at the rate of 13% will be withheld from the rent.
Question from Artem Prokopiev:
Should an individual entrepreneur keep documents accounting after the inspection by the employees of the Ministry of Taxes and Taxes in connection with the termination of business activities, if so, during what period?
Answer:
You can destroy the documents after you have been excluded from the unified register by the registering authority, that is, after the completion of the procedure for terminating activities. At the same time, all documents relating to the accrual and payment of income to individuals (including you) are subject to archiving and storage for 50 years.
Question from Natalia:
I am an individual entrepreneur on USN. I rent an apartment to a legal entity under a long-term contract. I pay 5% of the proceeds.
Do I have the right to continue to apply the simplified tax system, provided that the apartment is owned by my husband, built during our marriage?
And the second question, also about renting an apartment. If an apartment is rented by an individual to a legal entity, the legal entity pays income tax for it. And if the legal entity is a non-resident of the Republic of Belarus, who pays the income tax in this case and how does this happen?
Answer:
Yes, you can apply the USN and beyond. The same question was considered in the previous program, aired on 02/16/2015.
In this case, the individual pays income tax here independently. Take the details at the local tax office and specify the deadline for filing an income tax return. Pay taxes through the bank.
MINSK, March 26 - Sputnik. The working group on the activities of individual entrepreneurs (IP) at the public advisory council of the Ministry of Economy on Monday discussed the planned changes to the procedure for paying contributions to the insurance protection fund (FSZN).
Belarusian officials have prepared a draft presidential decree, according to which certain changes are made to the current decree "On the Fund for Social Protection of the Population of the Ministry of Labor and Social Protection".
In particular, the changes will affect individual entrepreneurs, as well as lawyers and notaries. Today they pay insurance premiums based on the minimum wage. So, last year, entrepreneurs had to pay at least 1,113 rubles. If the draft decree is adopted, the IP will have to pay more to the Social Security Fund.
At a meeting of the working group on IP activities on Monday, the latest version of the draft decree was handed out.
"The amount of insurance premiums due to be paid to the fund's budget is calculated from the income determined by them (individual entrepreneurs, lawyers and notaries - Sputnik) for the period of entrepreneurial, notarial, advocacy activities in reporting year", the draft decree says.
At the same time, the amount of insurance premiums cannot be lower than that calculated on the basis of the minimum wage - the same 1,113 rubles as of March 2018.
The dues must be paid by March 1st. If the draft decree is approved, entrepreneurs will also pay a common percentage of the declared income. At the same time, for the period when individual entrepreneurs will not carry out activities, they are not required to make contributions.
FROM working group On Monday, Minister of Labor and Social Protection Irina Kostevich and Director of the Department for Entrepreneurship of the Ministry of Economy Petr Arushanyants met.
Kostevich showed a presentation at the meeting and argued the need for such changes in the legislation. So, according to the calculations of the Ministry of Labor, the difference between the pension received and the amount of contributions paid by individual entrepreneurs in Belarus is 9.3 thousand rubles for men and 30.5 thousand for women - a considerable amount for the Social Security Fund.
“We discussed the main approaches. The proposed ones are: if you don’t work, you don’t pay. The Ministry of Labor went further and allowed contributions to be paid in proportion to the days of work,” Anatoly Shumchenko, leader of the NGO Perspektiva, told Sputnik.
According to the interlocutor of Sputnik, in general, the changes to the draft decree are positive: those who decide to pay large contributions to the Social Security Fund will receive more and a pension. If he pays "at the minimum wage" - then he will receive the same.
"This is a matter of responsibility for each person," added the leader of Perspektiva.
Thus, if desired, individual entrepreneurs will be able to pay at the "minimum" rate, and no one will force them to pay. However, this will affect the receipt of pensions in the future.
At our forum, questions are often asked about whether an individual entrepreneur should make contributions to the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus.
In this lesson, I would like to reveal this issue and describe the most common cases that arise in practice regarding IP and the Federal Social Security Fund of the Republic of Belarus.
In this lesson you will learn:
1. Main normative acts on the declared topic.
2. Is an individual entrepreneur obliged to pay contributions (deductions) to the Social Security Fund?
2. What is the amount of payments to the Social Security Fund for individual entrepreneurs?
Main regulations on the topic of our lesson are:
1) Labor Code of the Republic of Belarus;
2) Decree of the President of the Republic of Belarus dated January 16, 2009 No. 40 “On the Social Protection Fund of the Population of the Ministry of Labor and Social Protection”;
3) Regulations on the Fund for Social Protection of the Population of the Ministry of Labor and Social Protection of the Republic of Belarus”;
4) Regulations on the payment of mandatory insurance premiums, contributions to professional pension insurance and other payments to the Social Protection Fund of the Ministry of Labor and Social Protection;
5) Tax Code of the Republic of Belarus.
By general rule, individual entrepreneurs are required to make contributions to the Social Protection Fund. We will talk about the size of such deductions a little later.
For different groups of individual entrepreneurs, conditions for payment (not payment) of deductions are provided, depending on some factors.
I propose to conditionally distinguish entrepreneurs into the following four groups:
* Individual entrepreneurs falling under this condition are not required to pay the Social Security Fund, but they can do so, subject to submitting an appropriate application for the desire to make contributions. Such individual entrepreneurs include, among other things, entrepreneurs who receive all types of pensions, allowances for caring for a child until they reach the age of 3 years, who study full-time at vocational schools, technical schools and universities.
Entrepreneurs calculate and pay contributions to the Social Security Fund on their own, no later than April 1 of the current year for the previous year (the year in which entrepreneurial activity was carried out).
1. Individual entrepreneurs, single tax payers. Calculate and pay contributions to the Social Security Fund independently. The amount of such deductions must be at least the amount calculated from the minimum wage (MW), in proportion to the number of days in the past year in which the individual entrepreneur carried out entrepreneurial activities (paid a single tax).
2. Individual entrepreneurs who are not single tax payers (OSN, STS). Calculate and pay the Social Security Fund independently based on the minimum wage for the months of entrepreneurial activity, subject to income.
That is, if the activity was carried out, but no income was received, there will be no object for calculating the FSZN. If the amount of income in the relevant months was less than the established minimum wage, the deductions are calculated based on the actual income received in accordance with the rules of Chapter 16 of the Tax Code of the Republic of Belarus.
3. Payment of the Social Security Fund for involved persons. If an individual entrepreneur attracts employees, then in addition to complying with the conditions under paragraphs No. 1 and No. 2 of this part of the lesson, he needs to calculate and pay the Social Security Fund (income tax) for the persons involved.
When providing work to citizens under labor and civil law contracts, an individual entrepreneur is obliged to make deductions no later than the day established by the agreement for the payment of remuneration and / or the day established for the payment of wages for the previous (worked month).
I hope that this information on the work of individual entrepreneurs with the Social Security Fund will be useful to you. In the next lesson, we will talk about cases when individual entrepreneurs are required to register with Belgosstrakh and pay contributions to Belgosstrakh.
Subscribe to new ones (the subscription form is right below this lesson) and always be aware of changes in legislation. Follow our tutorials!
© Andrey BUSHMAKIN
Insurance premiums in the Social Security Fund, these are mandatory, regularly made deductions from wages or other types of income of citizens. From the funds received, the formation of pension payments, disability benefits, sick leave and other social benefits.
The legislation of the Republic of Belarus provides for contributions to the Social Protection Fund individual entrepreneurs. Or, there is a procedure for submitting documents exempting funds from deductions to this state body.
From the payment of mandatory social contributions listed by an individual entrepreneur, the following persons may be exempted:
But if individual entrepreneurs have a desire to pay the required amount, they will have to fill out a written application and send it to the fund.
What is it for? The amount of deductions affects the amount of payments by this fund.
Therefore, the larger the amount of contributions, the higher the percentage of accrual of social benefits. So the payment of the Social Security Fund for individual entrepreneurs is quite a profitable event.
Individual entrepreneurs calculate and pay the required amount on their own, the deadlines for paying the FZN for individual entrepreneurs are until March 1 of the current year. Individual entrepreneurs working under the UDNV system are required to deduct an amount, the amount of which should be no less than the deductions made from the minimum wage at the end of the previous year.
Entrepreneurs working on a simplified or common system taxation, make deductions in amounts based on the minimum monthly wage.
In the case when an individual entrepreneur attracts hired workers, in addition to the above deductions, he is obliged to make payments for them as well. The percentage of the rate that you should focus on is 29% for individual entrepreneurs, as well as 6% for pension and social insurance. That is, 35% of the total income or an amount that will be equal to the size of the minimum wage. For attracting hired employees, you need to pay an additional 28% and 6% to the Insurance Fund.
Payment terms compulsory insurance established in accordance with the law. If citizens work employment contracts, then in this case the due date for payment will be the date of issuance of wages. Small commercial enterprises are allowed to pay the contribution once a quarter, but no later than the day of calculation of salaries for the previous month. For entrepreneurs, the deadline for payment is March 1 of the year following the reporting year. When working with civil law contracts - the period of payment of remuneration on them. When assigning a pension, each employer must pay contributions within five working days from the date the application was submitted by the employee.
Source: FSZN
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, an individual entrepreneur pays 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:
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
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 system of state social insurance, i.e., subject to the payment of mandatory insurance premiums for pension insurance, the Fund for Social Protection of the Population reported Ministry of Labor and Social Protection of the Republic of Belarus.
Source: Office Life
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 expressed the opinion accounting companies "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.
Please note that 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
Citizens are unobtrusively invited to inform tax authorities about the facts of illegal renting of premises daily from 9.00 to 18.00 by phone 229-26-59 .
This week tax service The city is conducting a similar action against 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:
You can find out in which zone your apartment is located.
Source: Ministry of Economy of the Republic of Belarus
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 fund’s budget is calculated from the income determined by them for the period of entrepreneurial, notarial, advocacy activities in the reporting year,” follows from the draft decree, which was published on his page on the social network 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.
