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Hiring in Belarus

Hiring employees compliantly in Belarus means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Belarus so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Belarus or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Belarus? Contact us about our International EOR  Service

Labor Laws in Belarus

Employment laws in Belarus are uniquely suited to the country’s way of life, and crucial to understand if you want to employ local talent in this country. Get the details on Belarus employment laws and Belarus policies here.

Employee Probation Period

  • The maximum duration of the probationary period cannot exceed 3 months.

Annual Leave in Belarus

  • Employees in Belarus are entitled to a minimum of 24 business days off per year.

Holidays in Belarus

New Year’s Day 1st January
Orthodox Christmas Day 10th April
International Women's Day 8th March
Radonitsa 28th April
Labor Day 1st May
Victory Day 9th May
Independence Day 3rd July
October Revolution Day 7th November
Christmas Day 25th December

 

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Maternity Leave Belarus

  • The current maternity leave entitlement in Belarus is as follows: -
    • 126 days under normal cirumstances (70 days of prenatal leave and 56 days of post natal)
    • 140 days in case of medical complications (70 days of prenatal leave and 70 days of post natal leave)

Sick Leave in Belarus

  • The Social Security system in Belarus funds the payment of sickness benefits.
  • Employees are entitled to 80% pay during the first 12 days of sickness and 100% pay for any days thereafter.

Working Hours in Belarus

  • The standard workweek in Belarus consists of 40 hours per week, 8 hours per day.

Overtime in Belarus

  • Overtime work is allowed only with consent from the employee and with the corresponding overtime pay or additional days off.
  • Overtime work is limited to 180 hours per year, provided that it does not exceed 10 hours a week and must be paid at a rate of 100% over regular pay.
  • The length of a working day including overtime hours cannot exceed 12 hours.

Termination of Employment in Belarus

An employment contract can be terminated under the following circumstances:

  • Upon mutual agreement of both parties.
  • Expiration of a labor contract (in the case of a fixed term contract).
  • If initiated by either the employee or the employer.
  • If the employee agrees to be transferred to another employer or gets transferred to an elective position.
  • If the employee disagrees with moving to another location required by the employer or disagrees with the new labor conditions of their employment.
  • If the contract is terminated after a probationary period.
  • Due to circumstances beyond one’s reasonable control (force majeure) and some of the ground.
  • If an employee is dismissed, they are entitled to 3 months of severance pay.

Notice Period in Belarus

  • Employees are entitled to 1 month of notice period

Severance in Belarus

  • If an employee is dismissed, they are entitled to 3 months of severance pay.

Belarus Salary and Wages

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13th Month Salary in Belarus

  • No
  • There is no statutory requirement to pay the 13th or 14th month.
  • There is no evidence that it is customary.
  • The requirement is for holidays to be taken uninterrupted and can maximum be split in two with the employer's consent. (e.g. two weeks in summer, two weeks in winter)

Income Tax in Belarus

  • Individuals who are considered to be Belarus tax residents under applicable tax rules have PIT liability on their income sourced from Belarus and abroad (i.e. worldwide income).
  • Those who are considered as non-tax residents of Belarus are taxed on income derived from Belarus sources
  • Generally, any individual income derived from Belarus and foreign sources is taxed at a flat rate of 13%.
  • Employment-related income derived by individuals from entities or entrepreneurs registered with High Technology Park is taxed at the rate of 9%.
  • However, for 2021 and 2022 the rate increased to 13%, in response to the COVID-19 crisis
  • The income tax rate is set at 16% in respect of the income received by Belarusian individual entrepreneurs (private notaries, solicitors) from business (private notary, sole advocacy) activities.
  • Organizations –tax agents are obliged to withhold the calculated sum of income tax from individuals directly from the income of the payer at the moment of their actual payment.
  • The tax rates are given below:-

Personal Income Tax Rates

Individual income derived from Belarus and foreign sources

Flat Rate of 13%

Special High Technology Park Rate

9%

Individual entrepreneurs applying the general taxation regime

16%

Income from prizes received from Belarusian gambling organizers

4%

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Social Security in Belarus

  • All payments to employees are generally subject to social security contributions at a rate of 35%.
  • These contributions include payments to social security and pension security.
  • Social security contributions are paid by employers and must be remitted to the Fund of Social Protection of People under the Belarusian Ministry of Labor and Social Protection not later than the date established for salary payments by the employer.
  • If the day for paying salaries for a month is later than the 20th day of the following month, the contributions must be paid by the 20th day of the following month.
  • The employers’ contribution rates are 28% for pension insurance and 6% for social insurance.
  • Employees also pay pension insurance contributions at a rate of 1% on their gross compensation.
  • This tax is withheld and paid to the Fund of Social Protection of People directly by the employers together with their own social security contributions.
  • Self-employed individuals and individual entrepreneurs must make contributions for pension insurance at a rate of 29% and for social insurance at a rate of 6%.

 

Contribution

 

Employer

Employee

Self Employed

Social Security

Group 1083

29%*

6%

6%

Pension Insurance Group 1083 1% - 29%
*This includes 1% that is payable by the employee but withheld and remitted by the employer
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Immigration Belarus

Work Permit

  • In general, foreign citizens who intend to work in Belarus should obtain a special work permit issued by regional Citizenship and Migration Departments of the Ministry of Internal Affairs.
  • The validity period of a special work permit is one year, except for highly skilled professionals for whom a special work permit is issued for two years.
  • A foreign highly skilled professional is a foreigner with high level of professional knowledge, skills and expertise confirmed by education certificate, and with work experience not less than five years and a contractual monthly salary that is more than the equivalent of BYN4,950.
  • CIS nationals, with the exception of Armenian, Kazakh, Kyrgyzstan and Russian citizens employed by Belarusian legal entities, should also obtain a special work permit.
  • A special work permit is not required for, among others, the following foreigners who want to work in Belarus:
  • Individuals who have permanent residence permits
  • Individuals employed by diplomatic missions and consulates of foreign countries, representative offices and/or bodies of international or interstate organizations accredited in the Republic of Belarus
  • Journalists from international media organizations accredited with the appropriate Belarusian authorities
  • Certain other types of foreigners (for example, clergy invited for religious activities by religious associations that are statutorily registered in Belarus)
  • To obtain a special work permit for a foreigner, the following documents should be presented by the Belarusian employer of such foreigner to the appropriate regional Citizenship and Migration Department of the Ministry of Internal Affairs:
  • Application in the established form
  • Copy of the foreigner’s passport or other equivalent document
  • Education certificate and paper on work experience with respect to the profession of not less than five years and confirmed high level of professional knowledge, skills and expertise (for highly skilled professionals)
  • Receipt for registration fee
  • The procedure for obtaining a special work permit takes up to 15 calendar days.

Residence Permits

  • Foreign citizens may stay in Belarus if they have any of the following three statuses:
  • Foreigners who are temporarily staying in Belarus
  • Temporary residents (individuals who hold temporary residence permits)
  • Permanent residents (individuals who hold permanent residence permits)
  • A foreigner’s temporary stay in Belarus should not exceed 90 days per calendar year from the date of the first entrance.
  • Temporary resident status is the most common status for expatriates working in Belarus.
  • A temporary residence permit is a document that allows a foreign national to reside in Belarus during its validity.
  • A temporary residence permit is given for the period of up to one year.
  • Its validity may be extended if a foreigner has a document confirming the legality of his or her staying in Belarus.
  • To obtain a temporary residence permit, an applicant planning to work by hire in Belarus should submit the following main documents:
  • Application in the established form
  • Passport or other equivalent document
  • Document confirming the legality of his or her staying in Belarus
  • Special permit to work by hire in Belarus or labor agreement (contract) with a Belarusian employer (if a special permit to work by hire is not required)
  • Insurance policy or contract for medical insurance concluded with foreign insurance company
  • Document confirming the possibility of staying at the place of temporary residence (usually a long-term rent contract)
  • Document confirming the payment of state duty
  • A permanent residence permit may be issued to the following foreigners:
  • Close relatives of Belarusian citizens permanently residing in Belarus
  • Persons who are granted refugee status or asylum in Belarus
  • Foreigners who have the right to family reunification
  • Foreigners who have lived legally in Belarus for a continuous period of seven years after obtaining the temporary residence permit
  • Foreigners who may become Belarusian citizens through the mechanism of registration
  • Foreigners who were previously nationals of Belarus
  • Workers and professionals who are needed by Belarusian organizations
  • Foreigners who have extraordinary capabilities and talent, have outstanding merits for Belarus or have high achievements in science, technology, culture or sports
  • Foreign investors who have made investments in the amount not less than EUR150,000 in investment activities in Belarus
  • Ethnic Belarusians or their blood relatives in the direct line of descent, including children, grandchildren and great-grandchildren who were born outside the current territory of Belarus
  • The Belarusian government may provide other grounds for the obtaining of a permanent residence permit under an agreement with the President of the Republic of Belarus.
  • The issuance of a permanent residence permit is a subject to an immigration quota that may be established by the Belarusian government with respect to each foreign country.

Type of Visa/Permit

Documentation

Validity

Eligibility

 

 

 

 

 

 

 

 

 

 

Work Permit

  • Application in the established form
  • Copy of the foreigner’s passport or other equivalent document
  • Education certificate and paper on work experience with respect to the profession of not less than five years and confirmed high level of professional knowledge, skills and expertise (for highly skilled professionals)
  • Receipt for registration fee
  • 1 year
  • 2 years (for highly skilled professionals)
  • In general, foreign citizens who intend to work in Belarus should obtain a special work permit issued by regional Citizenship and Migration Departments of the Ministry of Internal Affairs.
  • A foreign highly skilled professional is a foreigner with high level of professional knowledge, skills and expertise confirmed by education certificate, and with work experience not less than five years and a contractual monthly salary that is more than the equivalent of BYN4,950.
  • CIS nationals, with the exception of Armenian, Kazakh, Kyrgyzstan and Russian citizens employed by Belarusian legal entities, should also obtain a special work permit.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Temporary Residence Permit

  • Application in the established form
  • Passport or other equivalent document
  • Document confirming the legality of his or her staying in Belarus
  • Special permit to work by hire in Belarus or labor agreement (contract) with a Belarusian employer (if a special permit to work by hire is not required)
  • Insurance policy or contract for medical insurance concluded with foreign insurance company
  • Document confirming the possibility of staying at the place of temporary residence (usually a long-term rent contract)
  • Document confirming the payment of state duty
  • 1 year (can be extended)
  • Foreign nationals who wish to temporarily stay and work and Belarus are eligible to apply for a temporary residence permit.

 

 

 

 

 

 

 

 

 

 

 

 

 

Permanent Residence Permit

  • Application form
  • Foreign passport (notarized translation)
  • 4 photos 4x5
  • A document of no criminal record
  • Document confirming the grounds for obtaining a residence permit
  • Certificate of health status
  • Certificate of income;
  • Receipt for the payment of state duty
  • 2 years (can be extended for 5 years)
  • A permanent residence permit may be issued to the following foreigners:
  • Close relatives of Belarusian citizens permanently residing in Belarus
  • Persons who are granted refugee status or asylum in Belarus
  • Foreigners who have the right to family reunification
  • Foreigners who have lived legally in Belarus for a continuous period of seven years after obtaining the temporary residence permit
  • Foreigners who may become Belarusian citizens through the mechanism of registration
  • Foreigners who were previously nationals of Belarus
  • Workers and professionals who are needed by Belarusian organizations
  • Foreigners who have extraordinary capabilities and talent, have outstanding merits for Belarus or have high achievements in science, technology, culture or sports
  • Foreign investors who have made investments in the amount not less than EUR150,000 in investment activities in Belarus
  • Ethnic Belarusians or their blood relatives in the direct line of descent, including children, grandchildren and great-grandchildren who were born outside the current territory of Belarus
Need assistance hiring in Belarus? Contact us about our International EOR  Service

Value Added Tax (VAT) in Belarus

  • In general, local supplies of goods, works, and services made by a taxpayer performing its economic activities in Belarus, as well as the importation of goods, are subject to VAT.
  • The standard VAT rate is 20%, whereas the preferential rate is 10%.
  • All telecommunication services are subject to VAT at the rate of 25%.

VAT

Higher Rate

Group 1083

25%

Standard Rate Group 1083 20%
Preferential Rate Group 1083 10%
Zero Rate Group 1083 0%
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Mandatory Benefits in Belarus

  • These are mandatory benefits as postulated by law
  • These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, and severance pay.
  • Statutory benefits also include social security benefits
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Mandatory Benefits overview

  • Probationary Period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Overtime Pay

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • The tax year in Belarus is the calendar year. Employers are required to withhold, calculate, and pay to the state the relevant tax on compensation paid to employees.
  • The tax is transferred to the budget on the date on which the salary is paid.
  • Any non-employment income received in a tax year by a tax resident individual must be declared in the individual’s annual tax return.
  • The annual tax return must be submitted to the tax office by 31 March of the year following the tax year.
  • The taxpayer must pay personal income tax due on income derived in the tax year by 1 June of the year following the tax year.
  • Attorneys, notaries and individual entrepreneurs using the general taxation regime compute tax quarterly on a cumulative basis and file tax returns by the 20th day of the month following the reporting quarter.
  • The tax for the reporting quarter must be paid by the 22nd day of the month following the end of the reporting quarter.
  • Entrepreneurs who use the simplified taxation regime and who pay VAT on a quarterly basis or do not pay VAT must file tax returns quarterly by the 20th day of the month following the end of the reporting quarter.
  • Entrepreneurs who pay VAT on a monthly basis must file tax returns monthly by the 20th day of the month following the reporting month.
  • Tax must be paid by the 22nd day of the month following the end of the reporting month.
  • Entrepreneurs whose business activities are subject to the single tax must pay the tax on a monthly basis by the first day of each calendar month and file a tax return on the first day of each calendar quarter.

Payroll Accruals in Belarus

Country Accruals Additional Information

Social Insurance     28.00%
Health Insurance Contribution 6.00%
Vacations 7.95%
Description Generally, all payments to employees are subject to SICs at the total rate of 35%. SICs at a rate of 34% (28% pension insurance and 6% social insurance) are paid by an employer and deducted for corporate income tax (CIT) purposes. SICs at a rate of 1% are withheld from an employee's salary and paid by the employer.

Payroll Accruals Additional Information

 

 

Employment Accruals

Annual Leave Employees in Belarus are entitled to a minimum of 24 business days off per year.     This equals 6.6% (24/365 days) of annual income

Maternity Leave The current maternity leave entitlement in Belarus is as follows:
  • 126 days of paid maternity leave (this is increased to 140 days if there are medical complications or if more than one child is born at the same time)
This equals 34.5% (126/365 days) of annual income
Sick Leave     Employees are entitled to 80% pay during the first 12 days of sickness and 100% pay for any days thereafter.     This equals 80% of 3.28% (12/365 days) of annual income.

Overtime     Overtime work is limited to 180 hours per year, provided that it does not exceed 10 hours a week and must be paid at a rate of 100% over regular pay.     Normal hourly rate is around 18.312 BYN. Overtime is paid at an additional 18.312 BYN.

Severance     If an employee is dismissed, they are entitled to 3 months of severance pay.     This equals 25% (3/12 months) of annual income
Social Security     Employers must make contributions of 34.6% Contributions to severance indemnity fund equal 8% of monthly salary. This should be multiplied by 12 to calculate yearly contribution.
Social Security Social security contributions due by the employer are calculated considering a flat rate of 20% or 22.5%, depending on the industry's sector. This equals 22.5% of annual income.

Accrued Benefits in Belarus

Christmas Bonus % 0%
Christmas Bonus Over Vacations % 0%
Severance per Year%

Employees are entitled to severance pay equal to 2 weeks of pay (2.74% of annual salary)

2.74%
Vacations %

Employees in Belarus are entitled to a minimum of 24 business days off per year (6.59% of annual salary)

6.59%
Of annual
salary
Notice %

Employees are entitled to 30 days of notice period for one year of service or more (8.24%)

8.24%
Christmas Bonus Over Notifications % 0%
Vacations Plus %

Employees are paid their holiday wages 2 days before their holidays and they are equivalent to 1 months salary.

0%

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to 17.66%

17.66%

Why use Global Expansion to hire in Belarus

Establishing a branch office or subsidiary in Belarus can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Belarus labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Belarus law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Belarus. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Belarus Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

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