Taxes and payrolls: the Belarusian labour market
Each labour market has some peculiarities. It may be tricky for foreigners to understand fully the payment methods, the taxes and other benefits related. In TalentUp we are starting a series of different blog articles, one for each country. This article analyses the Belarusian labour market.
Even if the national currency is the Belarusian Ruble (BYN), the whole article is in EUR to compare easily across countries and exchange rates
General data about the Belarusian labour market
| Minimum wage | 152.37€ |
| Payment basis | Monthly |
| Payment | Usually 40% at the middle of the current month and the rest at the beginning of the following month. |
| Maximum working hours a week | 40h |
| Maximum overtime hours a week | 4h |
| Maximum overtime hours a week | 10h |
| Maximum overtime hours a year | 180h |
| Working hours compensation | 200% regular salary rate |
Payroll taxes in Belarus
Social security contributions are made by the employer and the employee and are used for funding unemployment, pension, maternity/paternity leave, and sickness or injury.
| Contingencies | Employer % | Employee % |
| Pension | 28% | 1% |
| Health Insurance | 6% | |
| Obligatory insurance for work-related injuries and occupational illnesses with the Belarusian Republican Unitary Insurance Enterprise (Belgosstrakh) | 0.1% to 1% | |
| Total | 34% | 1% |
Once contributions are paid, employees need to pay a flat income tax of 13%.
Contingencies from self-employees
The tax rate is 4% (when rendering services/performing works to individuals); 6% (when rendering services/performing works to legal entities or individual entrepreneurs).
Example of net salary in Belarus
As a reference, we use the average salary of a software engineer. In 24,100, on average, software engineers earn annually 24,100€.
| Employer | Employee | |||
| % | € | % | € | |
| Gross salary (annually) | 24,100 | |||
| Pension | 28% | 6,748 | 1% | 2,410 |
| Health Insurance | 6% | 1,446 | ||
| Total | 34% | 8,194 | 1% | 2,410 |
| Income tax | 13% | 2,819.7 | ||
| Net salary (annually) | 18,870.3 |
The employer contributes 8,194€ to social security and the employee 2,410€.
After paying the income tax, the employee has a net salary of 18.870.3€ coming from a gross salary of 24,100€.
Unemployment regulation in Belarus
In Belarus, the notice period for leaving an organization is at least one month. However, the specific duration is determined by the collective agreement or contract and may vary based on the type of employment, status of the employee, and industry.
If termination occurs during the probationary period, a minimum notice period of three days is required.
Severance payments are outlined in the employment contract, but typically, employers are obligated to pay at least two weeks’ worth of average salary.
Employers have the authority to establish a probationary period of up to three months.
Different kinds of leaves in Belarus
Once they have been employed for at least six months, employees are entitled to a minimum of 24 paid vacation days.
Vacations may be split in two, and one of the parts should be at least 14 days long
Public holidays that fall on a weekend are lost.
Sick leave is paid at 80% of the regular salary rate for the first 12 days and at 70% for the following 30 days. Everything is paid for by the Social Security System.
In Belarus, employees have the right to receive their full average earnings during Family Care Leave. This leave can be taken by employees who need to care for a sick child under 14 years of age or a disabled child under 18.
Additionally, employees are entitled to a maximum of two days of paid leave when a close family member passes away or when a family member is facing a life-threatening illness or injury.
Paid parental leave
Paid maternity leave lasts for 126 days (or 140 if there are any medical complications or multiple births). Unpaid maternity leave lasts for three years.
Maternity leave lasts for 14 days within the first six months after the birth, and it does not need to be paid.
Other common Belarusian benefits
| Benefit | % of companies with this benefit |
| Casual dress code | 26.6 |
| Flat hierarchy | 20.7 |
| Professional development | 17.9 |
| Free snacks | 12 |
| Health insurance | 8.4 |
How to employ a Belarusian worker
Different countries have been named “unfriendly” by the Belarusian government. These are the EU countries, the UK, the US, and Australia… among others.
Companies from unfriendly countries cannot do business in Belarus, which means they cannot employ any workers in this country.
Some platforms (Papaya Global among them) offer the Employer of Record (EoR) service, helping companies hire in countries where they do not have any offices.
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