Administrative responsibility is provided for violation of the legislation on state social insurance

The effectiveness and reliability of the mandatory social insurance system, maintaining a sufficient level of its financing, and forming the revenue side of the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus (hereinafter referred to as the Fund) are of fundamental importance for the implementation of the socio-economic policy of the state, as the funds of state social insurance are directed towards solving labor and socio-economic tasks.

In this regard, issues of control (supervision) over compliance with legislation on state social insurance are of great importance.

The control activities of the Fund and its territorial bodies are carried out in accordance with legislative acts, during which the following issues are checked:

- the correctness of the calculation by payers of mandatory insurance contributions, professional pension insurance contributions, and other payments, and the timeliness of their payment in full;

- the justification and correctness of the use of funds for state social insurance payments and for sanatorium-resort treatment and health improvement;

- the correctness of filling out and the timeliness of submitting reports;

- the correctness and timeliness of submitting information necessary for maintaining personalized accounting and professional pension insurance;

We remind you that the pension is calculated based on the amount of the salary on which mandatory insurance contributions were officially accrued and paid to the Fund. Also, only those periods of work during which mandatory insurance contributions were paid are included in the work record for pension assignment.

It is worth reminding that administrative responsibility is provided for violation of legislation on state social insurance:

- Article 11.54 of the Code of Administrative Offenses of the Republic of Belarus provides for administrative responsibility for non-payment or incomplete payment of mandatory insurance contributions or contributions for

professional pension insurance within the period established by law to the fund's budget;

- Article 23.16 of the Code of Administrative Offenses of the Republic of Belarus provides for administrative responsibility for failure to submit or submission of unreliable information for personalized accounting, reporting form 4-Fund, and other certificates and information within the established deadlines.

Heads of enterprises, accountants, individual entrepreneurs, in order to avoid the application of fines, should strictly comply with the norms of legislation on the payment of contributions to the state non-budgetary fund budget and the timely submission of personalized accounting documents.

Vitebsk Regional Department
of the Social Protection Fund of the Population
of the Ministry of Labor and Social Protection
of the Republic of Belarus.