Insights
Payroll in Belarus: FSZN, Income Tax and Accident Insurance
Insights · By Chen ChunJie · Published 8 November 2026
Belarus changed its income tax rates from January 2026, adding higher bands for large incomes. This guide sets out the 2026 rates, contributions, deadlines and a worked example.
Last reviewed in November 2026 against the Labour Code of Belarus, FSZN rules and the 2026 income tax rates. Rates change, so we confirm them for each engagement.
Contributions in 2026
| Item | Employer | Employee |
|---|---|---|
| FSZN pension and social insurance | 34% | 1% |
| Accident insurance (Belgosstrakh) | Rate by activity | None |
The FSZN base is capped at five times the national average monthly wage.
Income tax bands for 2026
| Annual income (BYN) | Rate |
|---|---|
| Up to 350,000 | 13% |
| 350,000 to 600,000 | 25% |
| Above 600,000 | 30% |
The employer withholds tax when paying salary. Standard and child deductions apply.
Have a Belarusian company and want payroll run every month? See Payroll Outsourcing in Belarus.
Worked example: BYN 5,000 a month
| Line | BYN a month |
|---|---|
| Gross salary | 5,000 |
| Employee FSZN (1%) | 50 |
| Income tax (13%) | 650 |
| Net pay | 4,300 |
| Employer FSZN (34%) | 1,700 |
| Accident insurance | By rate |
The example ignores deductions. Try other salaries in our Belarus salary calculator.
Pay frequency and bonuses
Salaries are paid at least twice a month. Bonuses are owed only if the contract or pay rules provide for them.
FAQ: payroll in Belarus
What are the FSZN rates?
34% for the employer and 1% for the employee.
What are the income tax rates?
13%, 25% and 30% from 2026.
How often are salaries paid?
At least twice a month.
Is accident insurance mandatory?
Yes, with Belgosstrakh.
Hiring your first employee in Belarus?
Our Local Team employs the person, runs payroll with FSZN and income tax, and handles the paperwork, while you manage the day-to-day work.
Related
How we employ your team in Belarus.
Contracts, leave, termination and more.