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Overview
Belarusian ruble (BYN)
CURRENCY
Minsk
CAPITAL
monthly
PAYROLL FRECUENCY
9
PUBLIC HOLIDAYS
0.1% to 34.00%
EMPLOYER TAXES
13TH / 14TH SALARY
The 13th Salary in this region is usual and typically given at the end of the year.
Employee and employeer taxation in Belarus
Employer
Employer Payroll Contributions
0% - 28.00%
Pension
0% - 6.00%
Health Insurance
0.10% - 1.00%
Obligatory insurance for work-related injuries and occupational illnesses with the Belarusian Republican Unitary Insurance Enterprise ( Belgosstrakh )
0.1% - 35%
Total Employment Cost
Employee
Employee Payroll Contributions
0%- 1.00%
Pension Fund. Decree No. 367 establish volunteer insurance of additional funded pension, that will create a new system of individual insured pension accounts for employees from October 1, 2022.
0% - 1%
Total Employee Cost
Employee Income Tax in Belarus
13.00%
Employee Income Taxes (Flat-Rate)
Payroll Contributions in Belarus
Payroll Cycle
Pay monthly cycle salaries at the start of each following month with payroll outsourcing. However, it is common for employers to offer installment payments to their employees. Thus, they deliver 40% of the salary in the middle of the current month and 60% at the beginning of the following month.
However, employees under a labor agreement must receive a payment of their salary at least 2 times a month. On the other hand, employees under an employment contract must receive their salary at least once a month.
13th Salary
The law does not establish a mandatory payment of the 13th month but in the country this payment and other bonuses are common. In addition, collective agreements or employment contracts may include a 13-month salary.
Employee Benefit in Belarus
Visa and work permit in Belarus
Foreigners, including citizens of European Union countries, need a visa to enter Belarus. Thus, the country offers the following visas:
- Type B. For transit.
- Type C. For short-term visits for business meetings, conferences, training, and more; the term is 90 days.
- Type D. In this case, it is for long-term visits or for people who want to work long-term in Belarus.
In addition, through the contractor management services, you will be able to obtain a work permit for foreign employees. Foreign employees who wish to work in the country must present the following documentation:
- Visa application form.
- A photo of the passport of the last 6 months.
- A valid passport with a photo, valid for at least 90 days when the applicant wishes to leave the country. Also, the passport must contain at least 2 blank pages.
- Proof of health insurance.
- Certified copy of the work permit.
- The visa processing fee.
- Return postage, if the employee wishes to mail the application.
However, employees under 28 years will need to provide a copy of their birth certificate and copies of the passports of his/her parents.
In contrast, applicants who have had citizenship in Belarus or the USSR must present a certificate of loss of citizenship.
Also, an employer must apply for a work permit for an employee, which will be valid for 1 year. However, highly qualified employees may opt for a 2-year work permit. Moreover, the employer must submit the application, documentation, and proof of payment to the Department of Internal Affairs.
Similarly, if a company wishes to hire more than 10 foreign employees, it will need a permit from the Department of Nationality and Immigration. In any case, the work permit processing time is about 15 days, then, employees must apply for a visa to enter the country.
VAT in Belarus
In Belarus, the standard VAT rate is 20%.
Working Hours in Belarus
General
Working hours in the country are 8 hours a day and 40 hours a week. However, Belarusian employees can only work a maximum of 12 hours per day, including overtime. In addition, labor laws state that an employer must pay extra for working on vacation. You will also need to make the payment, which you can manage through an Employer of Record in Belarus if the worker works overnight or overtime.
Overtime
In this case, overtime must not exceed 12 per day, 10 per week, and 180 per year. Likewise, with the employer of record in Belarus, you will be able to pay these hours at 200% or give time off instead.
Working Week
Monday to Friday.
Employee Termination in Belarus
Termination Process
International PEO services help you learn about the labor law of Belarus, concerning the grounds for the dismissal of an employee. Thus, these details are specified and established by the Labor Code in article 42. Hence, the reasons for which an employer can terminate a contract are the following:
- Agreement between both parties
- By the expiration of the term of the contract, unless the parties do not wish to conclude it
- If the contract is initiated by one of the parties (the employer or the employee)
- The worker approves his/her transfer to an elective position
- If the employee does not want to move to another place to continue working with the employer.
- When the employee does not agree with the new working conditions, a new owner or the reorganization of the company
- Circumstances that are beyond the control of the employer or employee
- When a contract ends after the trial period.
However, it is difficult for employers to fire employees, as they must provide valid reasoning. In addition, the notice period is two months, unless the contract establishes a different time. Thus, you can hire the services of an Employer of Record in Belarus.
Notice Period
In Belarus, the minimum notice to terminate the employment relationship is generally 1 month. However, contracts or collective agreements stipulate this notice period. Also, it depends on the type of employment, the state, and the industry.
Determine and manage this time with an international PEO, which during the trial period should be 3 days.
Severance Pay
Employment contracts establish severance pay, although the employer must pay at least 2 weeks of the average salary.
Probation Period
The maximum trial period is 3 months, after which you will be able to hire and onboard workers in Belarus.
Employee Leaves in Belarus
Paid Time Offs
Employees need to have worked for at least 6 months to receive annual vacation, stipulated in the labor agreement. In this case, the employee must receive 24 days of paid vacation. Furthermore, the employer may divide these vacations into 2 periods, one of which cannot be less than 14 days. Additionally, if an employee cannot use their annual vacation, they may carry it over to the following year. Also, the Employer of record in Belarus can pay for these vacations before they start, at least one day before.
Public Holidays
There are 9 national holidays throughout the year.
Vacation Holidays
There are 24 vacation holidays throughout the year.
Sick Days
With global employment outsourcing, you will be able to manage these days but it is the Social Security System of Belarus that pays for them. Thus, this government entity establishes a payment of 80% of the regular salary of the employee during the first 12 days. Then, up to 30 days, the payment will be 70% of the salary of the employee. However, employees must justify the request for this leave using a medical certificate.
Paternity Leave
During the first 6 months after the birth of a child, a father is entitled to 14 days of leave. However, the payment or not of said leave depends on the employer and the employment contract. Likewise, to receive this license, the worker must request it within 6 months after the birth of his child.
Other Leave
With the international services of PEO, you can know and grant other licenses, such as family care. In this case, it is a leave for the employee that consists of 100% of the average salary. Also, a worker can take this leave to care for a child under the age of 14 or a disabled child under the age of 18.
Additionally, an employee may receive a 2-day leave for the death of a family member. Likewise, this leave applies if the family member has a life-threatening illness or injury.
Maternity Leave in Belarus
The local government established Maternity Leave in Belarus to support mothers and large families. In this regard, manage the permit with the Employer of record in Belarus consisting of the following:
- 126 days of paid leave or 140 days in case of medical complications or multiple births.
- 3-year unpaid leave, during which the employer must keep the position vacant.
However, the mother can return to work during this time if she wishes. Also, if another child is born during that time, the leave will start over.
There are 126 leave throughout the year.