Employer Payroll Contributions
Employee Payroll Contributions
Employee Income Tax
The Ministry of Labor and Social Security system guarantees the minimum wage in Belarus; it is calculated and stipulated in the legislation and must be met by all employers. The current minimum wage in Belarus is 400 BYN per month.
Salaries are paid monthly, usually at the beginning of the following month.
It is common practice for companies to offer to split the salary payment, an advance of circa 40.00% of the salary paid in the middle of the current month and the remainder at the beginning of the following month. According to the legislation, the employer should pay the salary not less than twice per month for employees working under a Labor Agreement and not less than once per month for employees working under a labor contract.
Bonuses and a 13th-month salary payment are typical but are not required by law. If applicable, a 13th-month salary would be included in the employee’s collective agreement or employment contract.
The standard working hours in Belarus are 40 hours per week and 8 hours per day, with a legal maximum of 12 hours per day inclusive of overtime.
The Labor Code provides an obligation to the employer to make additional payments and provide an additional holiday to the employee for working during holidays, night-time, or overtime.
Overtime should not exceed 12 hours daily, 10 hours weekly, and 180 hours annually. Time off is given in lieu of payment for overtime. It is paid at 200% of regular salary.
Employees are entitled to a minimum of 24 paid vacation days (stipulated in the Labor Agreement) once they have been employed for at least six months.
Vacations may split into two parts, one of which cannot be less than 14 days. Should the employee be unable to use all vacation days within a working year, they can be carried forward to the following year.
Annual leave payments must be made before the start of the leave, at least one day before the vacation.
Belarus 9 non-working public holidays.
The Social Security System in Belarus funds the payment of sickness benefits. According to the social insurance, employees are entitled to 80% of their average daily salary during the first 12 days of sickness and up to 30 days at 70.00% thereafter. Employees must justify all sickness leave with a medical certificate.
The Government has implemented Maternity Leave in Belarus with measures to support mothers and large families.
The current maternity leave entitlement in Belarus is:
- 126 days paid maternity leave (140 if there are medical complications or multiple births),
- Three years’ unpaid maternity leave, during which time the job position must be kept open (the mother can resume work earlier if she wants to); if another child is born during these three years, the maternity leave entitlement starts again.
Fathers are entitled to receive up to 14 days of paternity leave in the first six months of the birth of a child. However, whether the leave will be paid or unpaid depends upon the employer and employment contract; employers decide whether to pay Paternity Leave. Paternity leave is granted upon the written request of an employee within six months following the date of birth of a child.
Employees in Belarus are entitled to receive 100% of their average earnings during Family Care Leave. An employee can take leave to care for a sick child under 14 years of age or a disabled child under 18.
Employees are also entitled to up to 2 days of paid leave following the death of a close family member or if the family member suffers from a life-threatening illness or an injury.
Employment law protects employees in Belarus by restricting the grounds on which an employer can dismiss an employee. Full details of the dismissal regulations of Belarus are outlined in Article 42 of the Labor Code.
In Belarus, an employment contract can be terminated in the following circumstances:
- Agreement by both parties
- If the contract’s term expires except when neither of the parties wants the employment relations terminated
- If initiated by any party (the employer or employee)
- If the employee agrees to be transferred to an elective position
- If the employee disagrees with moving to another location to follow the employer, if the employee disagrees with new labor conditions, a new owner, or re-organization of the company
- If circumstances are independent of the will of the parties
- If the contract is terminated after a probationary period. However, it is difficult for employers to terminate employees, and they must provide valid reasoning. The notice period must be two months unless otherwise stated in agreement.
In Belarus, a minimum of 1 month’s notice is required to leave an organization. However, this will be stipulated within the collective agreement/contract and will depend on the employment type, status, industry.
For termination during the probationary period, a minimum of 3-days notice is required.
Severance payments due are stipulated in the employment contract, but the employer must generally pay a minimum of 2 weeks of the average salary pay.
Employers can establish a probationary period of up to 3 months.
Foreign nationals who wish to enter Belarus may do so after obtaining the relevant visa. Types of visas in the country include:
- Type B visa for transit
- Type C visa for short-term visits up to 90 days (These visas cover short stays for business meetings, conferences, training, and more in Belarus)
- Type D visa for long-term stays (Employees who plan to remain in Belarus for employment on a long-term basis will need to obtain a Type D visa)
International employees will also need a work permit before beginning their employment in Belarus. This permit is officially known as a “Special work permit in the Republic of Belarus.”
To obtain a visa to work in Belarus, international employees will need to submit the following documents:
- A completed visa application form
- A passport photo which was taken within the last six months
- A valid passport that contains a photo, has a minimum of two blank pages and is valid for at least 90 days after the applicant intends to depart from Belarus
- Proof of medical insurance
- A certified copy of the applicant’s work permit
- Proof of payment for the visa fee
If the employee chooses to mail the application, they should include return postage.
Some employees may also need to provide additional documentation; for example, applicants under 28 years old will need to provide a copy of their birth certificate and copies of their parents’ or legal representatives’ passports.
Applicants who have previously held citizenship in Belarus or the USSR must certify their loss of citizenship.
In Belarus, the employer must initiate the application process for a work permit (typically issued for one year, although highly qualified employees may be eligible to receive a permit valid for two years). The employer needs to submit the completed application to the Department of Internal Affairs, together with the appropriate documentation and proof of payment for the processing fee. If the employer plans to hire more than ten foreign workers, they’ll also need a permit from the Department of Nationality and Migration.
The processing time for a work permit is approximately 15 days. Upon approval of the work permit, prospective employees can apply for a visa to enter Belarus.
The standard rate of VAT in Belarus is 20%.