This Instruction establishes the procedure for calculating and paying insurance premiums for state social insurance. Agricultural cooperative shall be intended a voluntary association of agricultural producers on the basis of membership for joint production or other economic activities based on the pooling of their property shares having a monetary value, in order to meet the economic and other needs of members of the cooperative. Insurance policy shall be intended a document on the payment of insurance premiums by an individual, individual entrepreneur in a certain amount and for a certain period. Insurance premiums in the amount of the annual base rate of the insurance premium tariff are paid by the following categories of payers: (a) peasant (farm) enterprises without forming a legal entity; (b) members of agricultural cooperatives; (c) landlords in agricultural cooperatives; (d) unincorporated peasant (individual) farms that receive income from the lease of their land share and/or plot or part thereof; (e) individuals who own a land share and/or a plot or part of it, but are not members of peasant farms; (f) individuals who receive income from the lease of their land share and/or plot or part thereof; (g) individuals - tenants of land of peasant farms; and (h) individuals - tenants of land plots of the State Fund for Agricultural Land. Insurance premiums of peasant (farm) households without forming a legal entity are calculated and paid to the insurer's settlement account by the heads of farms for themselves and their members.