Payroll and Benefits Guide Belarus
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
| 28.00% | Pension |
| 6.00% | Health Insurance |
| 0.10% to 1.00% | Obligatory insurance for work-related injuries and occupational illnesses with the Belarusian Republican Unitary Insurance Enterprise (Belgosstrakh) |
| 34.10%-35.00% | Total Employment Cost |
| Employee Payroll Contributions | |
| 1.00% | Pension Fund.
Under the Supplementary Accumulative Pension Insurance program, employees can choose to make additional Pension contributions up to 10% of their earnings. |
| 1.00% | Total Employee Cost |
| Employee Income Tax | |
| 13.00% | Flat Rate |
Employer taxes
Employee taxes
Minimum Wage
General
The current minimum wage in Belarus is 726 BYN per month.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
Salaries are typically paid monthly, usually at the start of the following month. Many companies offer an advance of about 40% of the salary in the middle of the current month, with the remaining amount paid at the beginning of the next month. Legally, employers must pay employees under a Labor Agreement at least twice a month and those under a labor contract at least once a month.
13th Salary
Bonuses and 13th-month salary payment are typical but are not required by law. If applicable, a 13th-month salary would be included in the employee’s collective agreement or employment contract.
Working Hours
General
The standard working hours in Belarus are 40 hours per week, 8 hours per day with a legal maximum of 12 hours per day inclusive of overtime.
The Labor Code provides an obligation to the employer to make additional payments and provide an additional holiday to the employee for working during holidays, night-time, or overtime.
Overtime
- Maximum Ordinary Hours: The standard work limit is 8 hours per day and 40 hours per week. Any work beyond these hours is considered overtime (сверхурочная работа).
- Absolute Maximum Daily Hours: The total working time, including overtime, cannot exceed 12 hours per day.
- Overtime Cap (Annual): Overtime is strictly limited to a maximum of 180 hours per year.
- Note: A recent decree (No. 105 of March 21, 2024) allows for raising this limit in industrial organizations with trade union consent to meet justified needs, but such increases must be stipulated in corporate regulations.
- Overtime Cap (Weekly): Overtime generally cannot exceed 10 hours per week.
- Consent: Overtime work is generally voluntary and requires the consent of the employee, except in cases of emergency or work that cannot be interrupted for technical reasons.
- Exemptions: Senior management and certain employees on an irregular working day schedule are typically exempt from these overtime limits and payment rules.
Mandatory Overtime Pay Rates
Belarusian law mandates a high minimum premium rate for overtime. The method of compensation can be monetary or as time off, depending on the circumstances and agreement.
| Day/Condition | Minimum Compensation Rate (Statutory) | Total Pay Rate | Notes |
| First 2 Hours of Overtime | 1.5 times the employee’s regular hourly rate. | 150% | This lower premium applies only to the first two hours of overtime. |
| Subsequent Hours of Overtime | 2 times the employee’s regular hourly rate. | 200% | Applies to hours worked beyond the first two hours of daily overtime. |
| Weekly Rest Day & Public Holidays | 2 times the employee’s regular daily wage. | 200% | Work on rest days (weekends) and public holidays is compensated at double the rate. |
Compensation Method:
- Overtime is usually compensated in money.
- With the employee’s consent, monetary compensation can be replaced by equivalent paid time off in lieu (отгул).
- For work on a rest day or public holiday, the employer must also provide an additional paid day off in lieu of the time worked, in addition to the doubled pay, or grant double pay and no time off, by agreement.
Leave
Annual Leave (vacation)
Employees are entitled to a minimum of 24 calendar paid vacation days (stipulated in the Labor Agreement) once they have been employed for at least six months.
Vacations may split into two parts, one of which cannot be less than 14 days. Leave should be used within the year, only in exceptional cases should it be carried over.
Annual leave payments must be made before the start of the leave at least one day before the vacation.
Paid time off
In Belarus, annual vacation (statutory paid leave) is intended to be taken within the current working year, but unused days can be carried over into the next year in certain situations with agreement (e.g., operational necessity and employee consent) rather than by a blanket year-end expiry. In practice, unused vacation continues to carry forward and must be taken later or paid out on termination — you cannot simply cancel accrued statutory PTO by a general “use-it-or-lose-it” policy
Public Holidays
Public holidays that fall on a weekend are lost.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 2 January 2026 | Friday | New Year Holiday (Day after New Year’s Day) | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 21 April 2026 | Tuesday | Radonitsa (Commemoration Day) | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 9 May 2026 | Saturday | Victory Day | Standard holiday |
| 3 July 2026 | Friday | Independence Day (Day of the Republic) | Standard holiday |
| 7 November 2026 | Saturday | October Revolution Day | Standard holiday |
| 25 December 2026 | Friday | Catholic Christmas Day | Standard holiday |
Sick Days
The Social Security System in Belarus funds sickness benefits. Employees are entitled to 80% of their average daily earnings for the first 12 days of sickness and 100% for any days thereafter, subject to eligibility rules. Employees must justify sick leave with a medical certificate.
Maternity Leave
The Government has implemented maternity leave in Belarus with measures to support mothers and large families.
The current maternity leave entitlement in Belarus is:
126 days paid maternity leave (140 if there are medical complications or multiple births) amd three 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 three years, the maternity leave entitlement starts again.
Paternity Leave
Fathers are entitled to receive up to 14 days of paternity leave in the first six months of the birth of a child. However, whether the leave will be paid or unpaid depends upon the employer and employment contract; employers decide whether to pay paternity leave. Paternity leave is granted upon the written request of an employee within six months following the date of birth of a child.
Other Leave
Employees in Belarus are entitled to receive 100% of their average earnings during Family Care Leave. An employee can take leave to care for a sick child under 14 years of age or a disabled child under 18.
Employees are also entitled to up to 2 days of paid leave following the death of a close family member or if the family member suffers from a life-threatening illness or an injury.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
Employment law protects employees in Belarus by restricting the grounds on which an employer can dismiss an employee. Full details of the dismissal regulations of Belarus are outlined in Article 42 of the Labor Code.
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, a new owner, or re-organization of the company
- If circumstances are 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 two months unless otherwise stated in the agreement.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| As of amendments effective 1 January 2024: Employers must pay wages at least twice a month for all employees. | The employer must pay all amounts due at termination on the last working day of employment. | Not available |
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, and industry.
For termination during the probationary period, a minimum of 3 days’ notice is required.
Severance Pay
In case of termination of an Employment Contract by agreement of the parties – Severance Pay is not required. In case of termination of an Employment Contract due to the liquidation of the organization, reduction in the number or staff of employees, the Employer must pay Severance Pay in the amount of at least three month of average salary pay. In all remaining cases of termination of an Employment Contract due to violation by the Employer of labor legislation, a collective agreement, or an Employment contract, the Employer must pay Severance Pay in the amount of at least two weeks of average salary pay.
The amount of the Severance Pay may be increased and stipulated in the Employment contract.
Probation Period
Employers can establish a probationary period of up to 3 months.
Immigration
Foreign nationals who wish to enter Belarus may do so after obtaining the relevant visa. A general visa and work permit requirement applies to foreign workers, however specific timelines, fee ranges, and age-based document requirements (e.g., 4–9 weeks processing, USD 60–150 fees, or under-28 additional documents) are not confirmed in official sources.
Types of visas in the country include:
Type B visa for transit
Type C visa for short-term visits up to 90 days (these visas cover short stays for business meetings, conferences, training, and more in Belarus)
Type D visa for long-term stays (employees who plan to remain in Belarus for employment on a long-term basis will need to obtain a Type D visa)
International employees will also need a work permit before beginning their employment in Belarus. This permit is officially known as a “Special work permit in the Republic of Belarus.”
To obtain a visa to work in Belarus, international employees will need to submit the following documents:
- A completed visa application form
- A passport photo, which was taken within the last six months
- A valid passport that contains a photo, has a minimum of two blank pages, and is valid for at least 90 days after the applicant intends to depart from Belarus
- Proof of medical insurance
- A certified copy of the applicant’s work permit
- Proof of payment for the visa fee
- If the employee chooses to mail the application, they should include return postage.
Some employees may also need to provide additional documentation; for example, applicants under 28 years old will need to provide a copy of their birth certificate and copies of their parent’s or legal representatives’ passports.
Applicants who have previously held citizenship in Belarus or the USSR must certify their loss of citizenship.
In Belarus, the employer must initiate the application process for a work permit (typically issued for one year, although highly qualified employees may be eligible to receive a permit valid for two years).
The employer needs to submit the completed application to the Department of Internal Affairs together with the appropriate documentation and proof of payment for the processing fee. If the employer plans to hire more than ten foreign workers, they’ll also need a permit from the Department of Nationality and Migration.
The processing time for a work permit is approximately 15 days. Upon approval of the work permit, prospective employees can apply for a visa to enter Belarus.
VAT
General
The standard rate of VAT in Belarus is 20%.
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Questions & Answers
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Payroll and Benefits Guide
in Belarus
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 2 January 2026 | Friday | New Year Holiday (Day after New Year’s Day) | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 21 April 2026 | Tuesday | Radonitsa (Commemoration Day) | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 9 May 2026 | Saturday | Victory Day | Standard holiday |
| 3 July 2026 | Friday | Independence Day (Day of the Republic) | Standard holiday |
| 7 November 2026 | Saturday | October Revolution Day | Standard holiday |
| 25 December 2026 | Friday | Catholic Christmas Day | Standard holiday |
Is there a maximum or minimum length for employment contracts?
Belarusian employment contracts must be at least one year long but cannot exceed five years.
Does the employer’s cost on social welfare contributions depends on base salary?
Hello,
Yes, salary will determine amount of contribution paid (though this % applied is the same). It is important to note that there are salary caps in place and the cap amount changes every month.