On April 2, 2015, the Decree on the introduction of a tax on parasitism was officially signed, which contained the legal framework and provisions relating to unemployed persons. Its signing was preceded by a long period of discussions regarding the legality and validity of its application.

A similar initiative came from the President of the Republic of Belarus, who voiced information regarding citizens who do not take any part in the formation of the state budget. The thing is that this category of people avoids work, but continues to actively use government benefits.

How the tax on parasitism was received in Belarus 2017: latest news

Initially, such a proposal caused a storm of discontent, since, according to the majority, many unemployed people actually lost the opportunity to work for one reason or another. But it was assumed that the cost of forced labor and the subsequent payment of taxes should significantly exceed the economic effect.

However, a reasonable remark was also made. Thus, today many available vacancies are low-paid and are located exclusively in the public sector. Accordingly, the state will have to provide even more significant support to pay workers’ wages, of which only a portion will be returned in the form of income taxes. Based on this, we can conclude that this is not beneficial for the state. More attractive from an economic point of view is the collection of indirect taxes, which are included in the cost of goods.

The main provisions of the adopted Decree can be stated as follows:

Citizens of Belarus who did not officially work and did not pay taxes for 183 days of the calendar year will have to do this in the amount of 20 basic units. Moreover, this law will come into force from the beginning of 2016.

The adoption of this Decree was facilitated by the need for timely prevention of social dependency and stimulation of the working population to carry out labor activities and fulfill constitutional duties in full. It turns out that in this case it is not the refusal to work itself that is unacceptable, but the refusal to participate in the financing of government expenditures.

It is also worth noting that the law provides a fairly substantial list of persons who are exempt from tax:

• incapacitated persons, disabled people (regardless of what group they have);
• minors;
• citizens of retirement age;
• persons raising children under 7 years of age, or have 3 or more;
• residing for less than 183 days on the territory of the republic.

In addition, persons who are officially recognized as participating in the financing of government expenditures will not be taxed:

• military personnel and reservists who are at military training for 183 days a year;
• persons engaged in creative work and members of a creative union;
• those serving sentences under arrest;
• citizens carrying out labor activities under civil contracts worth more than 70 basic units;
• persons who worked in seasonal work for the entire season (in this case it is worth double-checking the list of work approved by the Council of Ministers);
• citizens working on a farm, in a production cooperative, or running a personal subsidiary plot;
• full-time students (but this is provided exclusively for first education, additional education is not provided);
• persons who have retired, who have lost their ability to work due to an industrial injury or the development of an occupational disease, receiving benefits from the state budget;
• clergy and persons who are members of religious organizations or monastic communities.

The amount of tax on parasitism in Belarus 2017

As mentioned earlier, the amount of tax on parasitism in Belarus in 2017 is 20 base units. And if income tax was paid during the reporting period, the amount may be reduced. If you voluntarily report your situation in May, the tax office provides a 10% discount. But in this case, parasites will have to make payment before 01.06, while others will be able to do this until November 15.

In order to identify persons who do not actively participate in the financing of public expenditures, control will be carried out on the declaration of income and property of persons. The methods for implementing this project are determined by the Government.

If tax officials reveal that expenses exceed income, the Ministry of Taxes and Duties will require information about the sources of their income. For this purpose, a corresponding written notice is prepared and sent.

The person who received such a letter must provide an explanation regarding the current situation within a month. Here you can provide various documentation that confirms the receipt of income and expenses incurred. If it is impossible to provide this source, the entire amount of expenses will be taxed in accordance with the laws in force in the given territory. It is also important to note that the amount of tax may exceed the established limit. If you encounter any difficulties or simply cannot figure out this issue on your own, it is recommended to seek qualified legal assistance from specialists in advance, who will not only advise on the issue of interest, but also give competent recommendations on how to act in a given situation.

How the innovations will be implemented in practice is not yet known, since the first results will appear only this year. However, it is worth noting that in anticipation of this law, drastic changes have occurred. The level of official unemployment in the country has increased significantly, and the number of available vacancies has decreased significantly. It is also unknown whether this law will be repealed in the future. Work in this direction has already begun and we can only expect results.

Deutsche Welle

(from 07/01/2016 base value website).

« There was no goal to raise money«

BEROC

"50 thousand -this is a shot in the air«

"Economic Gazette" Leonid FRIDKIN:

«

— the expert summarizes.

What did the so-called “tax on parasitism” bring to Belarus?

The cost of administering the collection of tax from citizens who are not working 183 days a year is unlikely to exceed the amount collected as a result. So was it worth introducing a “tax on parasitism”? Interviewed Deutsche Welle experts are confident that the economic and educational effect is not comparable to the costs of tax collection. But Deputy Minister of Finance Maxim YERMOLOVICH, answering the question of how much the state spent on administering the “tax on parasitism,” said at the October Economic Forum: “Believe me, it’s not much.”

November 15 in Belarus is the deadline for paying the “tax on parasitism.” This is what the country called the Presidential Decree, signed on April 2, 2015. According to it, Belarusians who do not participate in financing the state budget for more than six months, and who do not have grounds for tax exemption, are required to pay an amount of 20 basic units (from July 1, 2016, the base value is 21 rubles (210 thousand rubles), so the payment amount is 420 rubles - website).

« There was no goal to raise money«

The purpose of introducing a tax, in the opinion of an expert from the Center for Economic Research BEROC Ekaterina BORNUKOVA, was “rather educational.” Officials wanted to either force citizens who are not officially working to register at the labor exchange, or to come out of the shadows of those working unofficially. They calculated that there are 400 thousand citizens of working age in Belarus who are not employed in any way, and immediately declared that all of them are potential payers of the new tax.

According to the logic of the authorities, it was also supposed to force those who earn money to pay taxes through “pendulum migration,” for example, in Russia, where records of working Belarusians are not kept, the expert explains.

She draws attention to the fact that women who choose to be housewives also fall under maternity leave. The number of registered unemployed in Belarus has indeed increased, but the official data still does not reflect the real picture of unemployment; according to her estimates, they are four to five times higher.

"50 thousand -this is a shot in the air«

It is impossible to understand how much money was collected; it is being strenuously hidden, Bornukova states. In her opinion, there is reason not to trust officials who claim that IT technologies now make it possible to organize tax collection and identify those liable to pay it relatively cheaply. After all, we are talking about compiling a large number of databases (that is, according to many criteria, a person may not pay this tax), and the work of officials costs money.

It is known that tax services sent tax payment notices to 50 thousand citizens, however, the expert doubts that it is unlikely that all of them will pay, and there is still a lot of expenses ahead, including “catching” payers.

Comparing the situation in Belarus with international taxation practice, Bornukova points out that the state, in fact, imposed a fine on its citizens for not working, and this is a violation of human rights and forced labor. Ultimately, she believes, the very existence of this tax disgraces the country throughout the world.

Editor-in-Chief of the Belarusian Economic Newspaper Leonid FRIEDKIN fundamentally agrees with Ekaterina Bornukova:

“The new tax was introduced under the pretext of restoring social justice and replenishing the budget, and at the same time intimidating the “shadow workers.” However, both of these are unlikely to work out: the numbers don’t match. The tax office found 50,000, the question remains: where is the other 350,000?”

Schemes to evade the new tax are being worked out

In addition, he is sure that of the potential payers found by the tax service, half will fight back by presenting supporting documents. Fridkin draws attention to the fact that the decree was adopted retroactively, that is, this year not everyone has stocked up on the necessary certificates, but next year there will be more of them. In 2016, according to his calculations, the state expected to collect about 84 million dollars, but in reality it will collect a maximum of 10 million.

Some students studying abroad received notice of the need to pay a “tax on parasitism.” They are forced to provide “supporting documents.”

Schemes to evade the new tax are being worked out. For example, a husband who has his own company can cut his salary and hire his wife, giving her the minimum wage. They also fictitiously get a job in other cases, even without relatives who own their own enterprises.

The only possible benefit from this campaign is to identify those whose expenses exceed official income, which in the future will allow the state to present their account to them, Friedkin believes. However, he notes, this could have been done without even introducing a new tax. After all, this is already the responsibility of the tax service.

« Tax on parasitism" harms the image of Belarus

The harm from the campaign, in Friedkin’s opinion, is obvious. For example, the state demonstrates its attitude towards the institution of marriage: in developed countries, families are provided with a deduction if, for example, the husband supports a non-working wife. In Belarus, in this case, the husband pays a double price: tax for himself and for his wife.

Experts also point out that all Belarusians pay taxes when purchasing any goods and services in Belarus, therefore, for this reason alone, they cannot be charged under the heading “non-participation in financing government spending.”

“I am absolutely sure that the costs associated with identifying “parasites” and this entire campaign entailed such material and image losses for Belarus that cannot be compensated by any collected amounts,”— the expert summarizes.

He ordered the suspension of Decree No. 3 - “On the Prevention of Social Dependency,” better known as the “law on parasites.” Throughout 2017, fines prescribed by this document will not be issued to Belarusian citizens.

“During March, if necessary, we need to adjust this decree. But the decree will not be canceled. First of all, tell the officials that it will be implemented with the adjustments that I mentioned,” the press service of the President of Belarus quotes Lukashenko’s words.

The politician also emphasized that the purpose of the law is not economic, but moral: to encourage the population to go to work.

“Control is with the governors and the mayor of Minsk. You should have these lists of slackers who need to be forced to work. And honest people should not have been touched at all. We should not offend people, especially at this time,” Lukashenko said.

“And those who today, 200-500 people each, take to the streets and start shouting, these are not those parasites who are really parasites. These are mainly the people who are offended, to whom we sent these notices out of the blue,” added the Belarusian leader.

Mass street protests have been going on in Belarus since mid-February - something like this has not happened since the 2010 presidential elections. The protest wave, however, was not initiated by the opposition: it is not so much political activists who take to the streets, but people who have never participated in public protests before. Belarusians oppose the so-called tax on parasites.

Decree No. 3 “On the Prevention of Social Dependency” was a problem for official Minsk. The document was initiated and signed by Alexander Lukashenko, and for him to back down publicly meant losing face. But at the same time, it was obvious that the wave of protests was growing, and, which is completely unusual for Belarus, it was going through provincial cities. For example, in Vitebsk, the protest against the tax on parasites turned out to be the largest in the history of the city, which neither the authorities nor the opposition expected.

The culmination of the protests was expected on the so-called “Freedom Day” - March 25. The Minsk authorities apparently did not want to repeat the riots of 2010 that rocked the country after the presidential elections.

Until now, no one had dispersed the performances of the “parasites” - but then their participants en masse received summonses from the police and “24 hours” under administrative protocols. State television at the same time intimidated with the prospect of a “Maidan” and “militants with Molotov cocktails.”

It became clear at the beginning of the week that the decree on parasites would be changed. On March 6, Deputy Speaker of the Belarusian Parliament Boleslav Pirshtuk met with representatives of the opposition (which is extremely rare for Belarus) and promised that by mid-March the decree would be seriously revised and the list of social dependents would be significantly reduced.

A very bad experiment

In theory, the goal of Decree No. 3 was to “bring out of the shadows” people working unofficially, without paying taxes and social fees. However, the fact that “non-state” sociology is banned in Belarus has played a cruel joke on the country’s leadership. The fact is that official sociologists gave Alexander Lukashenko a figure of 500 thousand people who do not participate in financing government spending. The head of the country, in his speeches, began to publicly call them parasites, and soon signed a decree providing for a special collection from such people.

According to the document, if a citizen does not work 183 days a year (and is not registered as unemployed), then he must pay a special fee - 360 Belarusian rubles ($185) for 2015 (until February 20, 2017). And another 420 rubles for 2016 (until November 15, 2017). The total is $400, which is higher than the average monthly salary in the country. In total, the tax department sent out about 470 thousand notices for payment of the fee.

That is, every tenth citizen of working age received a letter of happiness.

However, the result was unexpected for the authorities: instead of money, they received mass civil disobedience. The vast majority of tax evaders are not underground “guild workers” at all, but residents of the provinces working in dying factories, where they are employed one or two days a week and receive almost nothing. These people cannot get another job - it simply doesn’t exist. Among the “parasites” were also mothers who stayed at home with small children.

People also do not want to register as unemployed. Unemployment benefits in Belarus are $10 per month, are issued only for a limited time, and the unemployed must still participate in unpaid public works.

As a result, by February 20 (the deadline for paying the fee), despite threats of fines and imprisonment, only 10% of those who received notices had paid the fee. But protests by “parasites” began: in February they took place in Minsk, Gomel, Vitebsk, Brest, Bobruisk and Baranovichi. The rally in Minsk became the largest since the dramatic events of 2010. But the main thing is that people who have never before participated in opposition actions took to the streets.

Even the recent increase in the retirement age did not cause such a painful reaction. Not only the authorities were unprepared for such protests, but also the opposition leaders, who belatedly and largely unsuccessfully began trying to lead street actions.

Economics of parasitism

While citizens on the streets are outraged that the state is demanding money from the unemployed and mothers with small children, economists point to blatant failures in government administration. For example, against the backdrop of the crisis that has lasted since December 2014, Belarus is losing 70 thousand jobs every year. But at the same time, enterprises often do not fire people who are actually unemployed—local authorities prohibit them from doing so, so as not to spoil the statistics.

Meanwhile, the number of paid services has grown so much that Belarus can no longer be called a “social state.” Many benefits for schoolchildren, pensioners and Chernobyl victims have been cancelled.

Prices in the country are such that everyone who can tries to go for food and consumer goods to neighboring Lithuania and Poland, where everything is half the price. Weekend trips to “purchase” abroad in Belarus have become widespread in recent years (in particular, Belarusians provide more than 40% of the turnover of Vilnius stores).

However, the main failure of the tax on parasites is that its administration turned out to be much more expensive than the amounts received into the budget. Since 90% of those notified refuse to pay, officials have to deal with each case individually. As a result, the work of tax inspectorates, local executive committees, and, to a large extent, clinics was simply blocked, since doctors had to find out whether the “parasite” suffered from diseases that did not allow him to work in 2015 and 2016.

In addition, it turned out that government databases on citizens of different departments do not fit with each other. Often notifications came in the names of people who had died long ago or were living abroad.

“The state does not return the money”

The Belarusian correspondent of Gazeta.Ru also received from the tax office a “letter of happiness for parasites” - a requirement to “take part in financing government spending for 2015.” However, then everything was quite simple. It was necessary to get to , show the ID of the correspondent of Gazeta.Ru in Belarus, and then send documents from the editorial office by e-mail. Two weeks later, a letter came back with an official notification that the demand for payment of the fee was “cancelled.”

This is happening to many Belarusians, who, since November 2016, have also received demands to pay the tax on parasites. It is enough to write a statement indicating almost any reason why you could not work in 2015, and the requirement to pay the fee will be canceled.

This is probably how the authorities are trying to reduce the intensity of mass protests - not by canceling Decree No. 3 itself, but by reducing the number of potential Protestants.

“The Belarusian authorities will not cancel the decree, but they will not demand payment of tax for 2016. It’s more difficult in 2015, since some people have already paid the tax. Simply canceling it retroactively won’t work - you’ll have to return the money to those “parasites” who have already paid the tax,” Olga Karach, a Belarusian politician and head of the Our Home civil campaign, told Gazeta.Ru. “But our state does not return the money.”

However, for now Lukashenko promises the opposite. According to him, in 2017, “parasites” will get their money back if they get a job. The funds already collected, meanwhile, will remain in the area and go to schools and other children's institutions.

“I have several friends who had a rather controversial situation about whether they should or should not pay this tax. It is customary in our country that the state interprets all doubts in its favor. But then something completely unusual happened: all doubts were interpreted in people’s favor, and they were exempted from payments,” says Gazeta.Ru’s interlocutor.

“I think that before the end of 2017 the tax on parasites will be quietly forgotten. No one will ask the tax office if he needs to pay anything else, and she herself will not remind. This will be an unspoken agreement between citizens and the state that will allow the authorities to save face,” Karach added.

In Belarus, Lukashenko introduced a contribution for parasitism, which came into force on January 1, 2015. This decree created quite a sensation in the world. And this idea was supported by more than one state.

In which countries is there a tax on parasitism, and to whom does it apply?

In many countries, the details of this law, which enlightened the policy of the USSR, began to be vigorously discussed. So in Kazakhstan, the head supported this retention and is not even against using it, only after a slight change in the text. But the law was not introduced because the country cannot provide employment to all the unemployed. The President of the Russian Federation was also interested in the tax on parasitism, however, it was not introduced in Russia. There was no intention of introducing this law in Ukraine; moreover, some deputies gave not very reasonable comments on this matter. Belarus adopted the basic law without hesitation, but there are also supporters, for example, Linkevich (a famous programmer).

In Belarus, the contribution applies to able-bodied citizens who have not worked for more than six months, this also includes those who live by renting out an apartment. They will pay a parasitic fee. Its amount is 20 basic units. Still, there will be freed persons, quite a few of them.

The tax on parasitism was abolished in 2016: latest news

Recently, fresh news appeared on the Internet that the decree on parasitism was canceled. Is the cancellation true, let's find out. Nobody canceled the official document, they just made adjustments to it, and it has already entered into force. Now an unemployed citizen will be considered unemployed for one and a half years, not three. When an unemployed person has received a referral for employment, he will have to report to the employer within 2 days. The month of January showed us how the tax on parasitism in Belarus 2016 has not been cancelled. A tax on parasitism has not been introduced in Russia since 2016, but there are comments that this issue will be considered.

Who is exempt, who will pay?

As mentioned, all unemployed people must pay the contribution. There is an explanation for mothers. Women who are raising a child under 7 years old, a disabled child and three or more minor children will not pay the fee. For housewives who simply sit at home, the law comes into force.

An entire category of citizens is exempt from paying taxes. This includes a non-resident, individual entrepreneur, employee, pensioner, lawyer and notary. A creative worker, an agroecotourism employee, and a citizen who has signed a contract are also exempt from tax. Craftsmen, full-time students, disabled people, incapacitated people, conscripts and persons improving their qualifications are exempt from the tax. Rural residents who farm do not need such compensation.

The charter also says that Belarusians working abroad can avoid the fee. But few people know that in order to prove their stay in the Russian Federation you need to collect some documents, because Russia does not put a stamp on your passport. Currently, freelancers are not subject to tax, although the government body is very interested in this industry.

How is it paid?

Every housewife is interested in who, how and how much to pay. Please note that if you go to work for a short period of time, you are required to pay income tax and this amount will be deducted from the tax for parasitism. In other cases, no exemption is provided.

For 2015, payment is due by November 15, 2016. To do this, you will receive a petition from the tax office. Another parasite can get a 10% discount. He should not wait for the notification to arrive, but come to the tax office himself. This method must be worked out from 1.08 of the current year to 31.05 of the future. Paid no later than the 1st day of the 7th month of the next year. So in the Vitebsk region and in Brest, some parasites themselves came to the social body after a warning was received. The country provided work for everyone. There is a video about this on the Internet and a thread on the forum.

Failure to pay will result in penalties. This is a fine of 360-720 thousand rubles or administrative work.

How to circumvent the law and avoid punishment?

Since the tax was not abolished, all parasites want to know how to circumvent the law and whether it is possible to avoid punishment. It will not be possible to escape responsibility, even though there are about a million unemployed. You have the right to arrange care for a disabled person, as they did in Vitebsk, or to issue a maternity leave. No matter where you are, dependency will not work.

The Ministry of Labor refers to the experience of Belarus: there will be “something similar” in Russia

Deputy Prime Minister Olga Golodets, speaking in the Federation Council, officially confirmed that - the so-called “tax on parasitism.” Previously, the authorities only acknowledged the existence of a public debate on this matter. It is assumed that all Russians of working age who are not working under an employment contract and are not on the labor exchange will be required to make a payment, with the exception of preferential categories. A similar law is already in force in Belarus.

The discussion about the “tax on parasitism” has been going on in Russia for several years. Supporters of its introduction point out that unemployed citizens deliberately violate the principles of social justice: they do not make insurance contributions, but enjoy all the guarantees. In particular, they can receive free treatment in clinics and hospitals. And when you reach a certain age, you can claim a minimum pension. At the same time, many unemployed people are clearly not in poverty: police chronicles are replete with reports of millions and expensive foreign cars stolen from them.

Last year, Rostrud, the Federal Employment Service, proposed introducing a tax for unemployed citizens of working age. (In parallel, the department announced its intention to check the real incomes of the population, comparing the data of registered transactions of citizens with the funds that go to the Pension Fund)