Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
The monthly minimum wage is 400BYR.
Salaries are paid on monthly basis, usually at the beginning of the following month. Also, it is possible for the company to pay a part of the salary in advance, approximately 40% of the salary is paid in the mid of the current month.
13th salaries are not required but are established by collective agreements or employment contracts. Although it is not required, it is common for CFOs or logistic managers to receive 13th salaries.
Fulltime employment is considered 40 hours weekly, and 8 hours daily.
Overtime should not exceed 12 hours daily, 10 hours weekly, and 180 hours annually. Time off is given in lieu of payment for overtime.
Employees are entitled to at least 24 paid vacation days.
Belarus 9 non-working public holidays.
Employees receive 80% of their average daily earnings for he first 12 days of incapacity.
Current maternity leave in Belarus is:
- 126 days’ paid maternity leave (140 days if there are medical complications or if two and more kids are born),
- 3 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 3 years, the maternity leave entitlement starts again.
Fathers can receive up to 14 days of unpaid leave in the first six months after the birth of a child.
See paternity leave.
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, anew owner, or re-organization of the company.
- If circumstances 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 2 months unless otherwise stated in agreement.
One month notice is required.
Severance payments are determined in the employment contract but generally should amount to 2 weeks of the employee’s average salary.
Employers can establish a probationary period of up to 3 months. For early termination during the probationary period, a minimum of 3 days’ notice is required.
20% standard rate.