belarus

Belarus

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Minimum wage

What are the minimum wage requirements?

Belarus’ Minimum Wage is the lowest amount a worker can be legally paid for his work. Most countries have a nation-wide minimum wage that all workers must be paid. The Belarus minimum wage rate is 2,300,000 Belarusian rubles a month for all workers ($114).

Contributions & Taxes

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.

Employer

There is no payroll tax in Belarus. As previously mentioned, employers must pay SSC to the Social Security Fund. The base for SSC is payroll in cash or in other forms charged in favor of employees. The general rate of SCC is 34%.

Corporate

The standard corporate income tax (CIT), also known in Belarus as profits tax, rate is 18%.

Employee

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.

Income Tax

Generally, any individual income derived from Belarus and foreign sources is taxed at a flat rate of 13%.

Working Hours

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.

In Belarus, overtime work should not exceed 12 hours daily, 10 hours weekly, and 180 hours annually. Overtime work must be paid at a rate of 100% over regular pay. Employees can be given time off in lieu of payment for overtime. The probationary period in Belarus is three months.

Payroll

What is the payroll cycle?

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.

Is there 13th salary in Belarus?

The 13th-month bonus in Belarus is considered a gratuity and is not required by local law.

Labor Rules

Probation period rules

The probation period is capped at three months while a fixed-term contract can be a maximum of five years with no limit on renewals. The notice period is typically a month. However, if it is not specified in the contract, then it is three days during the probation period and then two months afterwards.

Notice Period 

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 Period

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.

Leave and Benefits

Leave and Benefits rules

Public holidays

There are 10 public holidays in Belarus:

  • New Year’s Day
  • Orthodox Christmas
  • International Women’s Day
  • International Labor Day
  • Labor Day
  • Victory Day
  • Radonitsa
  • Independence Day
  • October Revolution Day
  • Christmas Day

The statutory minimum leave in Belarus is 24 calendar days per year.  This annual leave must be taken in one piece, but may, with the employee’s consent, be divided into a maximum of two parts, one of which must last at least 14 calendar days.

Employees are entitled to full annual leave if they have been employed for at least six months unless otherwise provided in employment agreement or CBA.

Sick leave

Sick leave in Belarus includes 12 days of leave, paid at 80%. For any days thereafter, sick leave is paid at 100%.

Maternity leave & Paternity leave

Employees are entitled to 126 days of paid maternity leave, or 140 days if there are any complications or multiple births. There is also an option for employees to take three years of unpaid maternity leave with job protection. If during these three years the mother has another child, the maternity leave entitlement will start again. This is paid by Social Security.

Fathers can receive up to 14 days of unpaid leave in the first six months after the birth of a child.

Other leave (marriage, bereavement, exam leave)

Employees are entitled to up to 2 days of paid leave due to the death of a close family member or if the family member suffers from a life – threatening illness or an injury.

Employees are entitled to receive 100% of their average earnings during the leave. The leave can be taken in order to take care of a sick child under the age of 14 and a disabled child under the age of 18.

Insurance

Health Security & Private Insurance

Payroll taxes and the general budget are used to fund Belarus’s mandatory universal healthcare system.

* Native Teams can support you in finding the best private insurance in the country. Contact us and we will send a comparison of insurance packages and prices*

Visa

Native Teams can support you in finding a Visa in Belarus. Contact us and we will send a comparison of Visa packages and prices*