{"id":1457,"date":"2023-07-04T10:57:00","date_gmt":"2023-07-04T07:57:00","guid":{"rendered":"https:\/\/spex.by\/uncategorized-rus\/taxes-for-salary-belarus\/"},"modified":"2025-10-22T23:08:27","modified_gmt":"2025-10-22T20:08:27","slug":"taxes-for-salary-belarus","status":"publish","type":"post","link":"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus","title":{"rendered":"\u041a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 \u0432 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u0438"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus\/#%D0%9F%D0%BE%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%BD%D1%8B%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3_%D0%B8_%D0%B5%D0%B3%D0%BE_%D1%81%D0%BC%D1%8B%D1%81%D0%BB\" >\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u0435\u0433\u043e \u0441\u043c\u044b\u0441\u043b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus\/#%D0%9E%D1%82%D1%87%D0%B8%D1%81%D0%BB%D0%B5%D0%BD%D0%B8%D1%8F_%D0%B2_%D0%A4%D0%A1%D0%97%D0%9D\" >\u041e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432 \u0424\u0421\u0417\u041d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus\/#%D0%9E%D1%82%D1%87%D0%B8%D1%81%D0%BB%D0%B5%D0%BD%D0%B8%D1%8F_%D0%B2_%D0%91%D0%B5%D0%BB%D0%B3%D0%BE%D1%81%D1%81%D1%82%D1%80%D0%B0%D1%85\" >\u041e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432 \u0411\u0435\u043b\u0433\u043e\u0441\u0441\u0442\u0440\u0430\u0445<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus\/#%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%B8_%D0%BD%D0%B0_%D0%B7%D0%B0%D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%BD%D1%83%D1%8E_%D0%BF%D0%BB%D0%B0%D1%82%D1%83_%D0%B2_%D0%9F%D0%92%D0%A2\" >\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 \u0432 \u041f\u0412\u0422<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus\/#%D0%9A%D0%B0%D0%BA_%D1%80%D0%B0%D1%81%D1%81%D1%87%D0%B8%D1%82%D1%8B%D0%B2%D0%B0%D1%8E%D1%82%D1%81%D1%8F_%D0%B2%D0%B7%D0%BD%D0%BE%D1%81%D1%8B_%D0%B2_%D0%A4%D0%A1%D0%97%D0%9D_%D0%B2_%D0%9F%D0%92%D0%A2\" >\u041a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u0432\u0437\u043d\u043e\u0441\u044b \u0432 \u0424\u0421\u0417\u041d \u0432 \u041f\u0412\u0422<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/spex.by\/rus\/news\/taxes-for-salary-belarus\/#%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%B8_%D0%BD%D0%B0_%D0%B7%D0%B0%D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%BD%D1%83%D1%8E_%D0%BF%D0%BB%D0%B0%D1%82%D1%83_%D0%B2_%C2%AB%D0%92%D0%B5%D0%BB%D0%B8%D0%BA%D0%BE%D0%BC_%D0%BA%D0%B0%D0%BC%D0%BD%D0%B5%C2%BB\" >\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 \u0432 \u00ab\u0412\u0435\u043b\u0438\u043a\u043e\u043c \u043a\u0430\u043c\u043d\u0435\u00bb<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%D0%9F%D0%BE%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%BD%D1%8B%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3_%D0%B8_%D0%B5%D0%B3%D0%BE_%D1%81%D0%BC%D1%8B%D1%81%D0%BB\"><\/span><strong>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0438 \u0435\u0433\u043e \u0441\u043c\u044b\u0441\u043b<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u044c \u043d\u0430\u0437\u044b\u0432\u0430\u044e\u0442 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0431\u044e\u0434\u0436\u0435\u0442, \u0432\u0437\u0438\u043c\u0430\u0435\u043c\u044b\u0439 \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f.&nbsp;<\/p>\n\n\n\n<p>\u0423\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043b\u0438\u0446\u0430 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0440\u043e\u0434\u0430 \u0441\u0432\u043e\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/p>\n\n\n\n<p>\u0421\u043c\u044b\u0441\u043b \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0441\u043e\u0441\u0442\u043e\u0438\u0442 \u0432 \u0443\u043f\u043b\u0430\u0442\u0435 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0443 \u0437\u0430\u0440\u0430\u043d\u0435\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u0434\u043e\u043b\u0438 \u043e\u0442 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0445 \u0434\u043e\u0445\u043e\u0434\u043e\u0432. \u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0432 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430\u0445, \u043d\u043e \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u0438 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0441\u0443\u043c\u043c\u044b.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%D0%9E%D1%82%D1%87%D0%B8%D1%81%D0%BB%D0%B5%D0%BD%D0%B8%D1%8F_%D0%B2_%D0%A4%D0%A1%D0%97%D0%9D\"><\/span><strong>\u041e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432 \u0424\u0421\u0417\u041d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0417\u0430\u043a\u043e\u043d \u00ab\u041e\u0431 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u0430\u0445 \u0432 \u0431\u044e\u0434\u0436\u0435\u0442 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0432\u043d\u0435\u0431\u044e\u0434\u0436\u0435\u0442\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0439 \u0437\u0430\u0449\u0438\u0442\u044b \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u044c\u00bb \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043b \u0440\u0430\u0437\u043c\u0435\u0440 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432&nbsp;\u043f\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044e \u043d\u0430 \u0441\u043b\u0443\u0447\u0430\u0439 \u0434\u043e\u0441\u0442\u0438\u0436\u0435\u043d\u0438\u044f \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0430, \u0438\u043d\u0432\u0430\u043b\u0438\u0434\u043d\u043e\u0441\u0442\u0438 \u0438 \u043f\u043e\u0442\u0435\u0440\u0438 \u043a\u043e\u0440\u043c\u0438\u043b\u044c\u0446\u0430 (\u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435):<\/p>\n\n\n\n<p>\u0434\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u0439&nbsp;\u2013 28 %;<\/p>\n\n\n\n<p>\u0434\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u0439, \u0437\u0430\u043d\u044f\u0442\u044b\u0445 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u043c \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438, \u043e\u0431\u044a\u0435\u043c \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0431\u043e\u043b\u0435\u0435 50 % \u043e\u0431\u0449\u0435\u0433\u043e \u043e\u0431\u044a\u0435\u043c\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438,&nbsp;\u2013 24 %;<\/p>\n\n\n\n<p>\u0434\u043b\u044f \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0445 \u043a\u043e\u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043e\u0432 (\u043a\u0440\u043e\u043c\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u043a\u043e\u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 (\u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0445 \u043e\u0431\u0449\u0435\u0441\u0442\u0432, \u0438\u0445 \u0441\u043e\u044e\u0437\u043e\u0432)); \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u043e\u0432; \u0441\u0430\u0434\u043e\u0432\u043e\u0434\u0447\u0435\u0441\u043a\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0438\u0449\u0435\u0441\u0442\u0432; \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0435\u043d\u0438\u0439 \u0438\u043d\u0432\u0430\u043b\u0438\u0434\u043e\u0432 (\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0435\u0439) \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u0432 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u044d\u0442\u0438\u0445 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0435\u043d\u0438\u0439; \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0435\u043d\u0438\u0439 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u0440\u043e\u0432&nbsp;\u2013 5 %;<\/p>\n\n\n\n<p>\u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b, \u0434\u043b\u044f \u0411\u0435\u043b\u0433\u043e\u0441\u0441\u0442\u0440\u0430\u0445\u0430&nbsp;\u2013 29%;<\/p>\n\n\n\n<p>\u0434\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0445 \u0433\u0440\u0430\u0436\u0434\u0430\u043d&nbsp;\u2013 1 %.<\/p>\n\n\n\n<p>\u0420\u0430\u0437\u043c\u0435\u0440 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u043f\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044e \u043d\u0430 \u0441\u043b\u0443\u0447\u0430\u0439 \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u043d\u0435\u0442\u0440\u0443\u0434\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438, \u0431\u0435\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438 \u0440\u043e\u0434\u043e\u0432, \u0440\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0440\u0435\u0431\u0435\u043d\u043a\u0430, \u0443\u0445\u043e\u0434\u0430 \u0437\u0430 \u0440\u0435\u0431\u0435\u043d\u043a\u043e\u043c \u0432 \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0435 \u0434\u043e \u0442\u0440\u0435\u0445 \u043b\u0435\u0442, \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043e\u0434\u043d\u043e\u0433\u043e \u0441\u0432\u043e\u0431\u043e\u0434\u043d\u043e\u0433\u043e \u043e\u0442 \u0440\u0430\u0431\u043e\u0442\u044b \u0434\u043d\u044f \u0432 \u043c\u0435\u0441\u044f\u0446 \u043c\u0430\u0442\u0435\u0440\u0438 (\u043c\u0430\u0447\u0435\u0445\u0435) \u0438\u043b\u0438 \u043e\u0442\u0446\u0443 (\u043e\u0442\u0447\u0438\u043c\u0443), \u043e\u043f\u0435\u043a\u0443\u043d\u0443 (\u043f\u043e\u043f\u0435\u0447\u0438\u0442\u0435\u043b\u044e), \u0432\u043e\u0441\u043f\u0438\u0442\u044b\u0432\u0430\u044e\u0449\u0438\u043c (\u0432\u043e\u0441\u043f\u0438\u0442\u044b\u0432\u0430\u044e\u0449\u0435\u043c\u0443) \u0440\u0435\u0431\u0435\u043d\u043a\u0430-\u0438\u043d\u0432\u0430\u043b\u0438\u0434\u0430 \u0432 \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0435 \u0434\u043e 18 \u043b\u0435\u0442, \u0441\u043c\u0435\u0440\u0442\u0438 \u0437\u0430\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u0438\u043b\u0438 \u0447\u043b\u0435\u043d\u0430 \u0435\u0433\u043e \u0441\u0435\u043c\u044c\u0438 (\u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435)&nbsp;\u0434\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u0439, \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b, \u0411\u0435\u043b\u0433\u043e\u0441\u0441\u0442\u0440\u0430\u0445\u0430 (\u0437\u0430 \u043b\u0438\u0446, \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u0434\u043e\u043f\u043b\u0430\u0442\u0430 \u0434\u043e \u0441\u0440\u0435\u0434\u043d\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0438\u043b\u0438 \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0435 \u043f\u043e\u0441\u043e\u0431\u0438\u0435 \u043f\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0439 \u043d\u0435\u0442\u0440\u0443\u0434\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438)&nbsp;\u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 6&nbsp;%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%D0%9E%D1%82%D1%87%D0%B8%D1%81%D0%BB%D0%B5%D0%BD%D0%B8%D1%8F_%D0%B2_%D0%91%D0%B5%D0%BB%D0%B3%D0%BE%D1%81%D1%81%D1%82%D1%80%D0%B0%D1%85\"><\/span><strong>\u041e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432 \u0411\u0435\u043b\u0433\u043e\u0441\u0441\u0442\u0440\u0430\u0445<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0442 \u043d\u0435\u0441\u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u043d\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u0431\u043e\u043b\u0435\u0432\u0430\u043d\u0438\u0439 \u0443\u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435\u043c \u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u044c.<\/p>\n\n\n\n<p>\u041e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u0435 \u0442\u0430\u043a\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f \u0432\u043e\u0437\u043b\u043e\u0436\u0435\u043d\u043e \u043d\u0430 \u0411\u0420\u0423\u0421\u041f \u00ab<a href=\"http:\/\/bgs.by\/about\/\">\u0411\u0435\u043b\u0433\u043e\u0441\u0441\u0442\u0440\u0430\u0445<\/a>\u00bb.<\/p>\n\n\n\n<p>\u0420\u0430\u0437\u043c\u0435\u0440 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u0443 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0433\u043e \u0442\u0430\u0440\u0438\u0444\u0430, \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u043d\u043e\u0433\u043e: \u0423\u043a\u0430\u0437\u043e\u043c \u2116 531 \u00ab\u041e\u0431 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0438 \u0440\u0430\u0437\u043c\u0435\u0440\u043e\u0432 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0442\u0430\u0440\u0438\u0444\u043e\u0432, \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432, \u043b\u0438\u043c\u0438\u0442\u043e\u0432 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u043c \u0432\u0438\u0434\u0430\u043c \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044f\u00bb; \u0441\u043a\u0438\u0434\u043e\u043a \u0438 \u043d\u0430\u0434\u0431\u0430\u0432\u043e\u043a \u043a \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u043c\u0443 \u0442\u0430\u0440\u0438\u0444\u0443, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0449\u0438\u043a\u043e\u043c \u0432 \u043f\u043e\u0440\u044f\u0434\u043a\u0435, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u043c \u041f\u0440\u0430\u0432\u0438\u043b\u0430\u043c\u0438 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u0434\u0431\u0430\u0432\u043e\u043a \u043a \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u043c \u0442\u0430\u0440\u0438\u0444\u0430\u043c \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u043c\u0443 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044e \u043e\u0442 \u043d\u0435\u0441\u0447\u0430\u0441\u0442\u043d\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u043d\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u0431\u043e\u043b\u0435\u0432\u0430\u043d\u0438\u0439 \u0438 \u0441\u043a\u0438\u0434\u043e\u043a \u0441 \u044d\u0442\u0438\u0445 \u0442\u0430\u0440\u0438\u0444\u043e\u0432; \u043b\u044c\u0433\u043e\u0442 \u043a \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u043c\u0443 \u0442\u0430\u0440\u0438\u0444\u0443 \u0432 \u0441\u043b\u0443\u0447\u0430\u044f\u0445, \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u0432 \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0438 \u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u044c.<\/p>\n\n\n\n<p>\u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0423\u043a\u0430\u0437\u043e\u043c \u2116 531 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u044b \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u0442\u0430\u0440\u0438\u0444\u044b (\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043e\u0442\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f):<\/p>\n\n\n\n<p>\u0434\u043b\u044f \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439&nbsp;\u2013 0,1 %;<\/p>\n\n\n\n<p>\u0438\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u0442\u0435\u043b\u0435\u0439&nbsp;\u2013 0,6 %;<\/p>\n\n\n\n<p><em>\u0421\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b \u0432 \u0411\u0435\u043b\u0433\u043e\u0441\u0441\u0442\u0440\u0430\u0445<\/em>&nbsp;<em>\u043d\u0430\u0447\u0438\u0441\u043b\u044f\u044e\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443.<\/em><\/p>\n\n\n<div class=\"bcta \">\r\n    <div class=\"bcta__title title\">\u0423\u0441\u043b\u0443\u0433\u0438 Payroll<\/div>\r\n    <div class=\"bcta__snippet\">\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u043e\u0439 \u0432 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u0438 \u0441 \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043d\u044b\u043c\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u0440\u0435\u0448\u0435\u043d\u0438\u044f\u043c\u0438!<\/div>\r\n    <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/spex.by\/rus\/pages\/payroll-services-in-belarus\">\r\n\t\t\t\u0414\u0430\u043b\u0435\u0435            <svg width=\"11\" height=\"11\" viewBox=\"0 0 11 11\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                <path d=\"M1.4287 0.248653H10.8274V9.64735H9.6584V2.24763L1.46377 10.4423L0.633789 9.62397L8.84011 1.41765H1.4287V0.248653Z\" fill=\"currentColor\"\/>\r\n            <\/svg>\r\n        <\/a>\r\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%B8_%D0%BD%D0%B0_%D0%B7%D0%B0%D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%BD%D1%83%D1%8E_%D0%BF%D0%BB%D0%B0%D1%82%D1%83_%D0%B2_%D0%9F%D0%92%D0%A2\"><\/span><strong>\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 \u0432 \u041f\u0412\u0422<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043e \u041f\u0412\u0422 \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (\u043a\u0440\u043e\u043c\u0435 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0438 \u043e\u0445\u0440\u0430\u043d\u0443 \u0437\u0434\u0430\u043d\u0438\u0439, \u043f\u043e\u043c\u0435\u0449\u0435\u043d\u0438\u0439, \u0437\u0435\u043c\u0435\u043b\u044c\u043d\u044b\u0445 \u0443\u0447\u0430\u0441\u0442\u043a\u043e\u0432), \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u043e\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u041f\u0412\u0422 \u043f\u043e \u0442\u0440\u0443\u0434\u043e\u0432\u044b\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c (\u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430\u043c) \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 9 %.<\/p>\n\n\n\n<p>\u0421 01.01.2021 (\u0434\u043e 01.01.2023) \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0430 \u0434\u043e 13%.&nbsp;<\/p>\n\n\n\n<p>\u0414\u0430\u043d\u043d\u043e\u0435 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043e \u0441 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043c\u0435\u0440 \u043f\u043e \u0431\u043e\u0440\u044c\u0431\u0435 \u0441 \u0432\u0438\u0440\u0443\u0441\u043e\u043c COVID-19 (\u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432\u043d\u0435\u0441\u0435\u043d\u044b \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043e\u0442 29.12.2020 \u00ab\u041e\u0431 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u044c\u00bb.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%D0%9A%D0%B0%D0%BA_%D1%80%D0%B0%D1%81%D1%81%D1%87%D0%B8%D1%82%D1%8B%D0%B2%D0%B0%D1%8E%D1%82%D1%81%D1%8F_%D0%B2%D0%B7%D0%BD%D0%BE%D1%81%D1%8B_%D0%B2_%D0%A4%D0%A1%D0%97%D0%9D_%D0%B2_%D0%9F%D0%92%D0%A2\"><\/span><strong>\u041a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f \u0432\u0437\u043d\u043e\u0441\u044b \u0432 \u0424\u0421\u0417\u041d \u0432 \u041f\u0412\u0422<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0420\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b \u041f\u0412\u0422 \u0438\u043c\u0435\u044e\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u043e\u0433\u043e \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u0431\u0430\u0437\u044b \u043f\u0440\u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0432 \u0424\u0421\u0417\u041d.<\/p>\n\n\n\n<p>\u0422\u0430\u043a, \u0440\u0430\u0437\u043c\u0435\u0440 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0443 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u041f\u0412\u0422 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u043c\u0438 \u0438\u043c \u043b\u044c\u0433\u043e\u0442\u0430\u043c\u0438 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043d\u0438\u0436\u0435, \u0447\u0435\u043c \u0443 \u0438\u043d\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u0438 \u0418\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u041f\u0412\u0422.<\/p>\n\n\n\n<p>\u0423 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u041f\u0412\u0422 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b&nbsp;\u043d\u0435 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u044e\u0442\u0441\u044f \u043d\u0430 \u0447\u0430\u0441\u0442\u044c \u0434\u043e\u0445\u043e\u0434\u0430&nbsp;\u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430 (\u043a\u0440\u043e\u043c\u0435 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0438 \u043e\u0445\u0440\u0430\u043d\u0443 \u0437\u0434\u0430\u043d\u0438\u0439, \u043f\u043e\u043c\u0435\u0449\u0435\u043d\u0438\u0439, \u0437\u0435\u043c\u0435\u043b\u044c\u043d\u044b\u0445 \u0443\u0447\u0430\u0441\u0442\u043a\u043e\u0432) \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u041f\u0412\u0422, \u044f\u0432\u043b\u044f\u044e\u0449\u0443\u044e\u0441\u044f \u043e\u0431\u044a\u0435\u043a\u0442\u043e\u043c \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0442\u0430\u043a\u0438\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432,&nbsp;\u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0443\u044e \u043e\u0434\u043d\u043e\u043a\u0440\u0430\u0442\u043d\u044b\u0439 \u0440\u0430\u0437\u043c\u0435\u0440 \u0441\u0440\u0435\u0434\u043d\u0435\u0439 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u0432 \u0440\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0437\u0430 \u043c\u0435\u0441\u044f\u0446, \u043f\u0440\u0435\u0434\u0448\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u043c\u0435\u0441\u044f\u0446\u0443, \u0437\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u044b \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 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