Belarus Labour & Tax Guide: Payroll, Tax & Compliance Guide
Key Law Terms Overview in Belarus
Labor Law of Belarus
LABOR CODE OF THE REPUBLIC OF BELARUS
of July 26, 1999 No. 296-Z
Accepted by the House of Representatives on June 8, 1999
Approved by Council of the Republic on June 30, 1999
Section I. General provisions
Chapter 1. General provisions
Article 1. The main terms applied in this Code and their determinations
For the purposes of of this Code the following main terms and their determinations are applied:
the employee’s position – sort of labor activity according to the official position, job responsibilities determined based on the Single job evaluation catalog of positions of employees, professional standards or other acts of the legislation;
the legislation on work – set of the regulatory legal acts governing the public relations in the sphere of the employment and related relationships;
qualification – the recognition of the mastered knowledge, abilities and the got experience necessary for implementation of labor activity (accomplishment of separate work types) confirmed with the document types established by the legislation;
the contract – the terminal employment contract signed in writing for the term determined in it for performance of work and containing features of regulation of employment relationships between the employer and the worker;
local legal acts – the collective agreements, agreements, employment policies and procedures and other acts adopted in accordance with the established procedure governing the employment and related relations at the specific employer;
the employer – the legal entity, representative office of the foreign organization, branch of the foreign legal entity, and also the physical person given the legislation the right of the conclusion and the termination of the employment contract with the worker;
separate division of the organization – branch, representation, the structural division of the organization located out of the place of its stay or in the place of its stay for which for making of transactions by the organization the current (settlement) bank account with provision of the right to dispose of money on the account to officials of these separate divisions based on the power of attorney, except for representative offices of the foreign organization, branch of the foreign legal entity is opened;
the single parent – mother (father) who is not married (not married) (bringing up) the minor child in case other parent died, is deprived of the parent rights, recognized as incapacitated, declared the dead or is acknowledged is unknown absent; the mother who is not married and bringing up the minor child, data on whose father are entered in the birth statement of the child on its instruction or for specifying of other person who submitted the application for registration of the birth; the adoptive father (adopter) who is not married and bringing up the minor child;
labor union (labor union) – the voluntary public organization uniting the citizens including receiving professional, secondary vocational, the higher, the scientific oriented education, connected by common interests by the nature of activities both in production and in non-productive spheres for protection and realization of the labor, social and economic rights and interests;
the professional standard – the characteristic of content of labor functions and requirements to the qualification necessary for their execution;
the worker’s profession – the sort of labor activity requiring knowledge and skills of certain set of the works regulated by the Single wage rate book of works and professions of workers, professional standards;
the worker – the physical person consisting in employment relationships with the employer based on the signed employment contract;
the parties of the employment contract – the employer and the worker;
the tariff charge (tariff salary) – the minimum wage of the worker for execution of labor obligations for unit of time (hour, month) without other payments established by wages system;
labor function – work on one or several positions of employees (professions of workers) with indication of qualification according to the staff list, the official (working) instruction, process charts and other documents;
the employment contract – the agreement between the worker and the employer according to whom the worker shall perform work on certain one or several positions of employees (professions of workers) of the corresponding qualification according to the staff list and to observe the internal labor schedule, and the employer shall provide to the worker the work caused by the employment contract, provide working conditions, stipulated by the legislation about work, with local legal acts and the agreement of the parties, to timely pay to the worker the salary;
the authorized officer of the employer – the head (his deputies) of the organization (representative office of the foreign organization, branch of the foreign legal entity, separate division), the head of the structural unit (his deputies), other worker who by the employer are granted the right to make all or separate decisions following from the employment and related relationships or the other person to whom such right is granted by the legislation.
Values of other terms applied in this Code are determined in the relevant articles of this Code.
Article 2. Main objectives of the Labor code
The main objectives of the Labor code are:
1) regulation of the employment and related relationships;
2) development of social partnership between employers (their associations), workers (their associations) and state bodies;
3) establishment and protection of the mutual rights and obligations of workers and employers.
Article 3. Coverage of the Labor code
The labor code is applied to all workers and employers who signed the employment contract in the territory of the Republic of Belarus if other is not established by acts of the legislation or international treaties of the Republic of Belarus.
Article 4. The relations regulated by the Labor code
The labor code governs the employment relationships based on the employment contract and also the relations connected with:
1) professional training of workers on production;
2) activities of labor unions and associations of employers;
3) conducting collective bargainings;
4) relations between workers (their representatives) and employers;
5) employment;
6) supervision of compliance with law about work;
7) national social insurance;
8) consideration of employment disputes.
The employment and related relations based on membership (participation) in the organizations of any forms of business are regulated by this Code and other legislation on work. Other (except for the regulations worsening situation of members (participants) of the organizations in comparison with the legislation on work) can be established in constituent documents and local legal acts of these organizations.
Article 5. Features of application of the Labor code to the employment and related relationships of separate employee categories
The labor code is applied to the employment and related relationships of separate employee categories in the cases and limits provided by the special legal acts determining their legal status.
Article 6. The relations which are not falling under action of the Labor code
Do not fall under action of this Code of the relation concerning implementation:
1) obligations of members of supervisory and other boards (boards), and also control facilities of the organizations if these activities are not beyond execution of the corresponding orders;
2) the obligations evolving from the agreements provided by the civil legislation;
3) other types of activity according to the legislation.
Article 7. Sources of legal regulation of the employment and related relationships
Sources of legal regulation of the employment and related relationships are:
1) Constitution of the Republic of Belarus;
2) this Code and other acts of the legislation on work;
3) the collective agreements, agreements and other local legal acts concluded and accepted according to the legislation;
4) employment contracts.
The local legal acts containing the conditions worsening situation of workers in comparison with the legislation on work are invalid.
Features of legal regulation of the employment and related relationships regulated by the legislation on work can be established by the president of the Republic of Belarus.
The employer has the right to establish additional labor and other guarantees for workers in comparison with the legislation on work.
In case of contradiction of regulations of the legislation on work of equal legal force the regulation containing more preferential terms for workers is applied.
Article 8. Ratio of the legislation on work and rules of international law
The Republic of Belarus recognizes priority of the conventional principles of international law and provides compliance to them of the legislation on work.
If the international treaty of the Republic of Belarus establishes other rules, than those which contain in this Code then are applied rules of the international treaty.
Article 9. Operation of the legislation on work in time
The legislation on work has no retroactive force and is applied to the relations which arose after its introduction in force if other is not provided by this legislation.
On the relations which arose before entry into force of acts of the legislation on work they are applied to the rights and obligations which arose after their introduction in force.
Article 10. Calculation of terms
The current of terms which contact origin, change or the termination of employment relationships begins next day after calendar date which determines their beginning if this Code does not provide other.
Terms are estimated in the calendar periods.
The terms estimated for years, months, weeks expire in the corresponding number of the last year, month or week of term.
In time, estimated in calendar weeks, months or days, also non-working days join.
If the last day of term falls on non-working day, then the working day following it is considered day of the termination of term.
Article 11. Basic rights of workers
Workers have the right on:
1) work as the most worthy method of self-affirmation of the person that means the right to choice of profession, occupation and work according to calling, capabilities, education, professional training and taking into account public requirements, and also on healthy and safe working conditions;
2) protection of the economic and social rights and interests, including the right to consolidation in labor unions, the conclusion of collective agreements, agreements and the right to strike;
3) participation in meetings;
4) participation in management of the organization;
5) the guaranteed fair share of remuneration for work according to its quantity, quality and social significance, but is not lower than the level, providing to workers and their families free and worthy existence;
6) daily and weekly rest, including the days off during public holidays and holidays and leaves by duration are not lower established by this Code;
7) the national social insurance, compulsory insurance from labor accidents and occupational diseases, guarantee in case of disability and loss of work;
8) non-interference to private life and respect of personal advantage;
9) judicial and other protection of labor rights.
Article 12. Basic rights of employers
The employer has the right:
1) to conclude and dissolve employment contracts with workers according to the procedure and on the bases established by this Code and legal acts;
2) to enter collective bargainings and to sign collective agreements and agreements;
3) to create and enter associations of employers;
4) to encourage workers;
5) to demand from workers of accomplishment of conditions of the employment contract and employment policies and procedures;
6) to involve workers to disciplinary and financial responsibility according to the procedure, established by this Code;
7) to take a legal action for protection of the rights.
Article 13. Prohibition of forced labor
Forced labor is forbidden.
Forced labor the work demanded from the worker under the threat of application of any violent impact including in quality is considered:
1) means of political impact or education or as punishment measure for availability or expression of the political views or ideological beliefs opposite to the installed political, social or economic system;
2) method of mobilization and use of labor power for needs of economic development;
3) means of maintenance of labor discipline;
4) means of punishment for participation in strikes.
It is not considered forced labor:
1) the work performed owing to the court decree which took legal effect;
2) work which accomplishment is caused by the legislation on military service, on alternative service or force majeure.
Article 14. Prohibition of discrimination in the sphere of employment relationships
Discrimination, that is restriction in labor rights or receipt of any benefits depending on floor, race, national and social origin, language, religious or political convictions, participation or nonparticipation in labor unions or other public associations, property or official position, age, the residence, the shortcomings of physical or mental nature which are not interfering execution of the corresponding labor obligations, other circumstances which are not connected with business qualities and which are not caused by specifics of labor function of the worker is forbidden.
Discrimination conditions of collective agreements, agreements are invalid.
Any distinctions, exceptions, preferences and restrictions are not considered as discrimination:
1) based on requirements peculiar to this work;
2) the caused need of special care of the state of persons needing the raised social and legal protection (the women, minors, disabled people, persons who were affected by catastrophic crash on the Chernobyl NPP, etc.).
Persons considering that they underwent to discrimination in the sphere of employment relationships had the right to take a legal action with the corresponding statement for discrimination elimination.
Article 15. Work statistics
The statistics of work will be organized according to the legislation, conventions and recommendations of the International Labour Organization.
Primary statistical data about the average salary in the organizations of any forms of business are not confidential.
Section II. General regulations of the individual employment and related relationships
Chapter 2. Execution of an employment agreement
Article 16. Prohibition of unreasonable refusal to certain citizens in execution of an employment agreement
The unreasonable refusal in execution of an employment agreement with citizens is forbidden:
1) directed to work with committee on work, employment and social protection of the Minsk city executive committee, managements (departments) of work, employment and social protection of city, district executive committees (further – bodies for work, employment and social protection) on account of armor, quota for employment of disabled people;
2) in writing invited to work according to the procedure of the translation from one employer to another in coordination between them, within one month from the date of issue of the invitation letter if the parties did not agree about other;
3) arrived on job placement after completion of training in public institution of education, the state organization realizing educational programs of the scientific oriented education;
4) having the right to execution of an employment agreement based on the collective agreement, the agreement;
5) arrived to work on distribution after completion of training in public institution of education;
6) women based on, connected with pregnancy or availability of children under three years, and to the single parent – with the child’s availability aged up to fourteen years (the handicapped child – up to eighteen years);
7) the military personnel of compulsory military service dismissed from Armed Forces of the Republic of Belarus, other troops and military forming and directed to work on account of armor for provision of the first workplace or going to work besides to the employer to the employee’s position (the worker’s profession), equivalent occupied before conscription;
8) dismissed from alternative service and directed to work on account of armor for provision of the first workplace or going to work besides to the employer to the employee’s position (the worker’s profession), equivalent occupied to the direction on alternative service;
9) the being graduates who got professional, secondary vocational, higher education belonging to the categories of orphan children and children without parental support, persons from among orphan children and children without parental support, persons with the features of psychophysical development employed on account of armor.
In the cases provided by part one of this Article upon the demand of the citizen or specially authorized state body the employer shall inform them on motives of refusal in writing no later than three days after the address.
The refusal in execution of an employment agreement can be appealed in court.
Article 17. Term of the employment contract. Terminal employment contract
Employment contracts can be signed on:
2) certain term no more than five years (terminal employment contract).
If in the employment contract the term of its action is not stipulated, the employment contract is considered the prisoner sine die.
The terminal employment contract, except for the contract, consists in cases when employment relationships cannot be established sine die taking into account nature of the forthcoming work or conditions of its accomplishment:
1) for the period of accomplishment of certain work when time of completion of work cannot be determined precisely;
2) for the period of fulfillment of duties of temporarily absent worker behind which according to this Code remain place of employment, the employee’s position (the worker’s profession);
3) for the period of accomplishment of seasonal works when works owing to natural and climatic conditions can be carried out only during the certain season;
4) with persons employed in the organizations created for obviously certain period;
5) with persons accepted to the employee’s position (the worker’s profession) which was held by the young specialist, young working (employee) to his appeal on military service, the directions on alternative service, for such service and within three months after its termination;
6) with the head, the deputy manager and the chief accountant of the organization for holding the procedures established by the legislation and (or) the constituent document of the organization for appointment to the corresponding position of the employee;
7) with persons directed by bodies for work, employment and social protection to paid temporary works;
8) in other cases established by this Code or other legal acts.
By agreement of the parties the terminal employment contract can be signed:
1) with persons employed as the physical person performing activities for rendering services in the sphere of agroecotourism, the individual entrepreneur in the microorganization;
2) with persons going to part-time job.
The contract is signed according to the procedure and on the conditions provided by this Code.
Article 18. Form of the employment contract
The employment contract is signed in writing, constituted in duplicate. Each page of the employment contract and appendices to it is numbered and signed by the worker and the employer or the official authorized by it. One copy of the employment contract is transferred to the worker, another is stored at the employer.
The approximate form of the employment contract affirms the Government of the Republic of Belarus or the body authorized by it.
Article 19. Content and conditions of the employment contract
Content and conditions of the employment contract are determined by the agreement of the parties with observance of the requirements provided by this Code.
The employment contract shall contain in quality obligatory the following data and conditions:
1) data on the worker and the employer, signed the employment contract;
2) place of employment with indication of structural division in which the worker is employed;
3) labor function. At the same time the name of position of the employee (the worker’s profession) shall conform to the job evaluation catalogs, professional standards approved by the Government of the Republic of Belarus or the body authorized by it, to the regulatory legal acts regulating activities of workers for separate positions of employees;
4) basic rights and obligations of the worker and employer;
5) the term of the employment contract (for terminal employment contracts);
6) work-rest schedule (if it concerning this worker differs from the general rules established at the employer);
7) compensation of the worker.
Can be provided in the employment contract additional in comparison with part two of this article of condition about establishment of probation period, the term of obligatory work after education is at least established by the agreement if training was made at the expense of means of the employer, and other conditions which are not worsening the worker’s situations in comparison with the legislation and the collective agreement.
The employment contract can be changed only with the consent of the parties if other is not provided by this Code. In case of change of the legislation on work of condition of the employment contract shall be brought into accord with the legislation on work.
Article 20. Prohibition to require performance of work, not caused by the employment contract
The employer has no right to demand from the worker of performance of work who is not caused by the employment contract, except as specified, provided by legal acts.
Article 21. Age from which execution of an employment agreement is allowed
Execution of an employment agreement is allowed with persons which reached sixteen years.
From written consent of one of parents (adoptive parents (adopters), custodians) the employment contract can be signed with person which reached fourteen years with observance of condition.
Article 22. Invalidity of the employment contract
The employment contract is nullified in cases of its conclusion:
1) under the influence of deception, violence, threat and also if it is concluded on extremely unprofitable conditions for the worker owing to confluence of difficult circumstances;
2) without intention to create legal consequences (the imaginary employment contract);
3) with the citizen, acknowledged incapacitated;
4) with person is younger than fourteen years;
5) with person aged from fourteen up to sixteen years without written consent one of parents (the adoptive father (adopter), the custodian).
Article 23. Invalidity of separate conditions of the employment contract
Separate conditions of the employment contract are recognized invalid if they:
1) worsen the worker’s situation in comparison with the legislation, the collective agreement, the agreement;
2) have discrimination character. Invalidity of separate
conditions of the employment contract does not attract invalidity of the employment contract in general.
Article 24. Execution of an employment agreement under certain conditions
In the cases provided by this Code and other legislation on work, carrying out tender, election to the position of the employee and other actions allowing to determine professional suitability applying for the corresponding work, the employee’s position can precede execution of an employment agreement.
Article 25. Beginning of action of the employment contract
The beginning of action of the employment contract is the day of the beginning of work determined in it by the parties, this Code.
The actual assumption the authorized officer of the employer of the worker to work is the beginning of action of the employment contract irrespective of whether employment was drawn properly up.
The actual assumption shall be drawn in writing up by the authorized officer of the employer of the worker to work no later than the day following behind day of assumption of the worker to work.
After the conclusion in accordance with the established procedure of the employment contract employment is drawn up by the order (order) of the employer. The order (order) appears to the worker under list.
Article 26. The documents shown in case of execution of an employment agreement
In case of execution of an employment agreement the employer shall demand, and the citizen shall show to the employer:
1) identity document; documents of military accounting (for the persons liable for call-up and persons who are subject to appeal on military service);
2) the service record, except for for the first time going to work and part-time employees;
3) the education document or the document on training confirming availability of the right to accomplishment of this work;
4) job placement on account of armor for separate employee categories according to the legislation;
5) the individual program of rehabilitation, the disabled person’s abilitation (for disabled people);
6) the declaration on the income and property, the insurance certificate, the medical certificate on the state of health and other documents on confirmation of other circumstances concerning work if their presentation is provided by legal acts.
Employment without the specified documents is not allowed.
The employer has the right, and in the cases established by legal acts shall request in case of employment of the citizen the characteristic from the previous places of its work which is issued within seven calendar days from the date of receipt of the corresponding request.
It is forbidden to require in case of execution of an employment agreement documents, not stipulated by the legislation.
Article 27. Restriction of joint operation of spouses, close relatives or cousins-in-laws
Joint operation in the same state organization (separate division), the organization in which authorized capital 50 and more percent of shares (shares) are in property of the state and (or) its administrative and territorial units (separate division), to the head’s positions (his deputies), the chief accountant (his deputies) and the cashier of the spouses, persons consisting among themselves in close relationship is forbidden (parents, children, adoptive parents (adopters) adopted (adopted), brothers and sisters, the grandfather, the grandma, grandsons) or property (parents, children, adoptive parents (adopters) adopted (adopted) brothers and sisters of the spouse (spouse)) if their work is connected with direct subordination or submission to control of one of them to another.
The prohibition provided by part one of this Article can be established also in other organizations (separate divisions) for the decision of the owner of property of the organization or the body authorized by it.
Article 28. The employment contract with preliminary testing
For the purpose of check of compliance of the worker to the work charged to it in case of employment the employment contract by agreement of the parties can be signed with condition of preliminary testing, except as specified, provided by part five of this Article.
During preliminary testing for the worker action of this Code with the features provided by this Article and article 29 of this Code, and also other acts of the legislation on work extends.
The term of preliminary testing shall not exceed three months, apart from the period of temporary disability and other periods when the worker was absent from work.
The condition about preliminary testing shall be provided in the employment contract. Absence in the employment contract of condition about preliminary testing means that the worker is accepted without preliminary testing.
Preliminary testing in case of execution of an employment agreement is not established for:
1) the workers who did not reach eighteen years;
2) young working (employees), got vocational training;
3) the young specialists who received secondary vocational, the higher or the scientific oriented education;
4) disabled people;
5) temporary and seasonal employees;
6) in case of transfer to work to other area or to other employer;
7) in case of employment on tender, on election results;
8) in other cases, stipulated by the legislation.
Article 29. Termination of the employment contract with preliminary testing
Each of the parties has the right to terminate the employment contract with preliminary testing:
1) before the expiration of preliminary testing, having warned about it other party in writing in three days;
2) in day of the expiration of preliminary testing. At the same time
the employer shall specify the reasons which formed the basis for employee recognition which did not pass tests. The worker has the right to appeal the decision of the employer in court.
If before the expiration of preliminary testing the employment contract with the worker is not terminated according to part one of this Article, then the worker is considered passed test and termination with it the employment contract is allowed only in accordance with general practice.
Article 29-1. Making of employment relationships by the parties of actions in electronic form
The prevention of the worker, receipt from it of consent, acquaintance, including under list, with local legal acts, orders (orders) of the employer, notifications, requirements and other documents which maintaining is stipulated by the legislation about work and also the address of the worker to the employer and other actions provided by this Code except the conclusion, prolongation and changes of employment contracts, agreements on full financial responsibility, can be made in electronic form provided that the program technical means used by the employer allow to identify unambiguously the worker, and also with use of the digital signature.
The decision on making of the actions specified in part one of this Article in electronic form and procedure for their making are established by local legal acts.
Chapter 3. Change of the employment contract
Article 30. Translation
The translation the order the employer is recognized to the worker of work on other qualification, the employee’s position (the worker’s profession) (except for changes according to the legislation of the name of position of the employee (the worker’s profession)) in comparison with caused in the employment contract, and also the order of work at other employer (Article 32-1) or other area (except for official journey).
The translation is allowed only from written consent of the worker, except as specified, 34 of this Code provided by part three of this Article, parts of first or third Article 33 and Article.
The workers obliged to refund expenses on content of the children who are on the state providing for inadequate accomplishment of labor obligations violation of production and technological, performing or labor discipline can be transferred by the employer with the consent of body for work, employment and social protection to other work.
The worker needing according to the conclusion of the medical and consulting commission or medico-rehabilitation commission of experts provision of other work, the employer shall from its consent transfer to other available work corresponding to the conclusion of the medical and consulting commission or medico-rehabilitation commission of experts. In case of refusal of the worker of the translation or lack of the corresponding work the employment contract is terminated on Item 3 of Article 42 of this Code.
Transfer of the worker to the work contraindicated to it for health reasons is forbidden.
In case of transfer to other permanent job at the same employer with the worker the employment contract is signed with observance of requirements of Articles 18 and 19 of this Code.
Article 31. Movement
Movement the order the employer is recognized to the worker of former work on new workplace as the same, and other structural division, except for isolated, on other mechanism or the aggregate, but within qualification, the employee’s position (the worker’s profession) with preserving the working conditions caused by the employment contract.
Workplace is the place of permanent or temporary stay of the worker in the course of labor activity.
When moving the consent of the worker is not required.
Movement shall be proved by the production, organizational or economic reasons.
Movement of the worker of the work contraindicated to it for health reasons is not allowed.
Article 32. Change of essential working conditions
Due to the reasonable production, organizational or economic reasons the employer has the right according to the procedure, provided by this Article, to change essential working conditions of the worker in case of continuation of work on the same qualification, the employee’s position (the worker’s profession) determined in the employment contract by it.
Change of essential working conditions change of wages system, mode of working hours, including establishment or cancellation of part-time, change of guarantees, reduction of the amount of compensation, the offer on the conclusion of the contract with the worker working according to the employment contract signed sine die, establishment or cancellation of remote work, and also other conditions established according to this Code is recognized. Change of the sequence of alternation of workers on changes (Article 123) is not change of essential working conditions.
The employer shall warn the worker about change of essential working conditions in writing not later than one month.
In case of refusal of the worker of further work with the changed essential working conditions the employment contract stops on Item 5 parts two of article 35 of this Code.
Article 32-1. Temporary transfer
The employer has the right to temporarily transfer the worker to other work, including to other area, and also to other employer in cases:
1) written consent of the worker for a period of up to six months within calendar year if other is not provided by this Code;
2) business necessity (Article 33);
3) idle time (Article 34).
Temporary transfer is made based on the order (order) of the employer on temporary transfer with indication of the reasons and the term of temporary transfer, work to which the worker, and also work payment terms is transferred. The employer acquaints the worker under list with the order (order) on temporary transfer.
In case of temporary transfer action of the employment contract continues, other employment contract is not signed with the worker if other is not provided by this Code.
The term of temporary transfer of the worker to other employer cannot exceed effective period of the employment contract.
During work at other employer the worker shall submit to the employment policies and procedures, other documents regulating questions of discipline of work at other employer, to execute written and oral orders (orders) of other employer which are not contradicting the legislation and local legal acts.
Other employer shall provide to the worker of working condition, conforming to requirements for labor protection, to observe requirements for labor protection, and in case of absence in regulatory legal acts, including technical regulatory legal acts, obligatory for observance, requirements for labor protection to take the necessary measures providing preserving life, health and efficiency of the worker in the course of labor activity. Other obligations of other employer are determined by providing working conditions of the worker by the contract between employers.
In case of temporary transfer of the worker to other employer compensation, provision of labor leave, attraction to disciplinary, financial responsibility, regulation of other questions requiring decision making from the employer are performed by the employer with whom the worker signed the employment contract if other is not provided by this Code.
Article 33. Temporary transfer in connection with business necessity
In case of business necessity the employer has the right to transfer the worker to the work which is not caused by the employment contract (on other qualification, the employee’s position (the worker’s profession)), and also for work to other employer.
Business necessity need for this employer of prevention of catastrophic crash, production accident or immediate elimination of their consequences or consequences of natural disaster, prevention of accidents, idle time, destruction or spoil of property of the employer or other property and is recognized other exceptional cases, and also for replacement of the absent worker. At the same time the worker cannot be transferred to the work contraindicated to it for health reasons.
Temporary transfer in connection with business necessity is made without the consent of the worker for a period of up to one month, and for replacement of the absent worker such translation cannot exceed one month within calendar year (from January 1 to December 31). By agreement of the parties the term of such translation can be increased.
Temporary transfer in connection with business necessity to other area is allowed only with the consent of the worker.
Article 34. Temporary transfer in case of idle time
Idle time temporary lack of work on the reason of production or economic nature is recognized (failure of the equipment, mechanisms, lack of raw materials, materials, the electric power and another). At the same time the general duration of idle times cannot totally exceed six months within calendar year.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal advice.
The Social Insurance Law
Social security provisions in the Constitution of Belarus
Relevant articles:
- Article 32
Marriage, the family, motherhood, fatherhood, and childhood shall be under the protection of the State.
- Article 41
…
The State shall create conditions necessary for full employment of the population. Where a person is unemployed for reasons which are beyond one’s control, he shall be guaranteed training in new specializations and an upgrading of his qualifications having regard to social needs, and to an unemployment benefit in accordance with the law.
…
- Article 45.
Citizens of the Republic of Belarus shall be guaranteed the right to health care, including free treatment at state health-care establishments. The State shall make health care facilities accessible to all of its citizens. The right of citizens of the Republic of Belarus to health care shall also be secured by the development of physical training and sport, measures to improve the environment, the opportunity to use fitness establishments and improvements in occupational safety.
- Article 47
Citizens of the Republic of Belarus shall be guaranteed the right to social security in old age, in the event of illness, disability, loss of fitness for work and loss of a bread-winner and in other instances specified in law.
The State shall display particular concern for veterans of war and labour, as well as for those who lost their health in the defence of national and public interests.
- Article 48
The State and local self-government shall grant housing free of charge or at available prices in accordance with the law to citizens who are in need of social protection. No one may be deprived of housing arbitrarily.
- Article 97
The House of Representatives shall:2) consider … the basics of social security; the principles regulating labour and employment, marriage, the family, childhood, maternity, paternity, education, upbringing, culture and public health; …
- Article 107
The Government of the Republic of Belarus shall:
– ensure the execution of a uniform economic, financial, credit and monetary policy, and state policy in the field of science, culture, education, health care, ecology, social security and remuneration for labour;
Disclaimer: This content is provided for general informational purposes only and does not constitute legal advice.
Income Tax Law of Belarus
KEY TAX POINTS
• Belarus resident companies are subject to tax on their worldwide income. Non-resident companies are
subject to tax on their Belarus source income only which is derived from a permanent establishment
(PE) in Belarus. Where a non-resident’s Belarus PE does not have any business activity it will be
subject to withholding tax on its Belarus-sourced income. The standard corporate profits tax rate is
18%. The corporate profits tax rate for banks and insurance companies is 25%. The profit of commercial
organisations included into the register of microlenders received from regular granting microloans to
natural persons secured by movable property intended for personal, family or household use is taxed at
25%. The profit received by a forex-company, the National Forex Centre from activities on conducting
transactions with non-deliverable OTC financial instruments is taxed at 25%.
• There is no specific branch profits tax in Belarus.
• Capital gains are taxed at 18%.
• Broadly, local supplies of goods and services in Belarus provided by a taxpayer as well as the importation
of goods, are subject to VAT. Supplies may be zero-rated, exempt, standard or preferential rated. The
standard rate of VAT is 20%. A preferential rate of 10% applies to certain supplies. Telecommunication
services are subject to 25%.
• Belarus does not impose estate tax, gift taxes or a net worth tax.
• For company taxation, the net profit shown in the financial statements is adjusted for tax purposes and
expenses incurred in earning income or receiving an economic benefit are allowed to be deducted in
full, unless the Tax Code or Presidential Regulations provide otherwise or limit or restrict the deduction.
• Unless otherwise provided by a double tax treaty, dividends paid to foreign legal entities not having
a permanent establishment in Belarus are subject to 12% withholding tax. Dividends distributed by a
resident company to another resident company are subject to 12% withholding tax. Dividend withholding
tax is 6% or 0% subject to certain conditions in the Tax Code.
• Thin capitalisation rules apply to legal entities in Belarus which restrict the deduction of interest to a debtto-equity ratio of 3:1 and apply to certain controlled debt obligations.
• The Tax Code empowers the tax authority to ensure that transactions between related parties reflect a
third party arm’s length price, i.e. an objective market value.
• The tax year in Belarus is the calendar year. Belarus resident individuals are subject to personal income tax on
their worldwide income whereas non-resident individuals are taxed on their Belarusian-sourced income only.
• Employment income includes salary, any other compensation and bonuses received in cash or in kind.
Employers calculate, deduct and pay the relevant tax on the compensation paid to their employees.
• Social security contributions are payable by an employer at a rate of 34% (28% for pension insurance
and 6% for social insurance) and by an employee at a rate of 1% of their gross compensation (withheld
by the employer).
• Capital gains are not taxed separately but included in the total income of an individual taxpayer.
A. TAXES PAYABLE
COMPANY TAX
Belarus resident companies are subject to tax on their worldwide income. Non-resident companies are subject
to tax on their Belarus source income only which is derived from a permanent establishment (PE) in Belarus.
Where a non-resident’s Belarus PE does not have any business activity it will be subject to withholding tax
on its Belarus-sourced income. The standard corporate profits tax rate is 18%. However, a reduced tax rate
applies to the following income:
• Dividends paid to Belarus companies (standard rate 12%; dividend withholding tax is 6% or 0% subject
to certain conditions in the Tax Code);
• Income (profits) of producers of high-technology products (10%).
Belarus has several tax regimes as follows:
(1) Simplified system of taxation:
Under the simplified system of taxation business entities are not subject to corporate profits tax and,
under certain conditions, neither to VAT (and some other taxes), but instead pay a unified tax of either
5% of gross revenues or, if the business entity continues to pay VAT, 3% of gross revenues, or 16% for
certain non-sales income.
(2) Unified tax on agricultural producers:
A 1% unified tax rate applies to the gross revenues of agricultural producers from the sale of goods (works
and services) and other property and income derived from non-sales transactions. For an agricultural
entity to apply the unified tax method at least 50% of its annual gross revenue must be from the sale of
its own manufactured crop products (excluding flowers and ornamental plants), livestock products, fish
breeding and bee breeding products, otherwise the unified tax is paid at a rate of 3%.
(3) Tax on gambling industry:
Gambling (except for lotteries) is subject to fixed tax rates. The rate depends on the type and number of
operational gambling equipment used. An additional gambling tax of 4% applies to the positive difference
between the amount of received bids and the fund to be paid to the winner.
(4) Tax on income generated by lottery sales:
Lottery sales are subject to an 8% tax rate on the gross revenue less the awarded prize fund.
(5) Tax on electronic interactive games:
An electronic interactive games tax applies at 8% to the difference between the amount of revenue from
the electronic interactive games and the fund to be paid to the winner(s).
COMPANY TAX – ADMINISTRATION
The basic tax reporting period is the calendar quarter and tax returns must be filed within 20 days of the month
following the end of the reporting quarter. Any corporate profits tax liability must be paid within 22 days of the
month following the end of the respective reporting quarter.
Corporate profits tax for the fourth quarter of a year must be paid by 22 December of the current year in an
amount equal to two-thirds of the tax payable in the third quarter of the current year with subsequent additional
payment or reduction not later than 22 March of the next year.
A fine of 40% of the unpaid tax, at a minimum of 10 base values, may arise where there is non-payment or
an incomplete payment of tax. A fine of up to 1 base value may arise if a tax return is submitted late but not
later than 3 working days. A fine of 2 base values applies increased by 0.5 base values for every complete
month of delay in submission, at a maximum of 10 base values. Furthermore, a penalty is applied for every
calendar day of delay in tax payment. The penalty is assessed on the basis of the refinance rate established
by the National Bank of the Republic of Belarus.
CAPITAL GAINS TAX
Capital gains are taxed at 18%. Capital gains are not taxed separately but included in the total income of an
individual taxpayer.
BRANCH PROFITS TAX
There is no specific branch profits tax however a permanent establishment (PE) of a non-resident legal
entity will pay tax on profits attributable to it. A PE can include any place through which a foreign legal entity
regularly carries out its business activities in Belarus. There is no branch remittance tax in Belarus.
VALUE ADDED TAX (VAT)
Broadly, local supplies of goods and services in Belarus provided by a taxpayer as well as the importation of
goods, are subject to VAT. Supplies may be zero-rated, exempt, standard or preferential rated. The standard
rate of VAT is 20%. A preferential rate of 10% applies to the following:
• Local supplies of crop products (excluding floriculture, cultivation of ornamental plants), beekeeping,
livestock (except for fur production) and fisheries locally produced; and,
• Import and/or local supplies of certain food products and goods for children.
Telecommunication services are subject to 25%.
Normally taxpayers recognise revenue for VAT purposes on an accrual basis however, as an exception to
this, revenue is recognised on a cash basis by taxpayers using the simplified taxation system and keeping
simplified tax records without accounting records. VAT returns should be submitted to the tax authority on
either a monthly or quarterly basis, within the first 20 days of the month following the reporting period. The
payment of any VAT liability should be made within the first 22 days of the month following the reporting period.
OTHER TAXES – CUSTOMS DUTIES
The Eurasian Economic Union exists between Russia, Kazakhstan, Belarus, Armenia and Kyrgyzstan with
its unified trade regulations and Customs Code. The following charges are considered as customs duties:
• Import duties;
• Export duties;
• Special anti-dumping and countervailing duties;
• VAT and excise taxes due upon importation of goods; and,
• Fees for customs processing/services.
OTHER TAXES – ESTATE AND GIFT TAXES
Belarus does not impose estate and gift taxes or a net worth tax.
B. DETERMINATION OF TAXABLE INCOME
The net profit shown in the financial statements, calculated in accordance with the Belarus accounting
standards, is adjusted for tax purposes in accordance with the Tax Code. Broadly, all costs are deductible for
tax purposes that are incurred in earning income or receiving an economic benefit, unless the Tax Code of
Belarus or Presidential Regulations provide otherwise or limit or restrict the deduction.
CAPITAL ALLOWANCES
Fixed assets (buildings, premises, equipment and vehicles) may be depreciated using the straight-line
method, the indirect disproportionate method, and the production method in accordance with the rates
prescribed in the Tax Code. Land is not depreciated. Broadly, fixed assets can be divided into five basic
groups and the depreciation rate or rates of each group are as follows:
Group Description of the assets Annual rate of depreciation
1 Immovable property 0.8% to 20%
2 Plant, machinery and equipment 2% to 25%
3 Trademarks, patents and other intangible property 2.5% to 20%
4 Computers 20%
5 Transport vehicles 5% to 20%
INVESTMENT DEDUCTION
For corporate profits tax purposes, a percentage of the initial value of acquiring or reconstructing tangible
assets (value of investments for reconstruction) can be deducted, as follows:
• Not more than 15% – Buildings and structures.
• Not more than 30% – Machinery and equipment, and certain transport vehicles.
The tax base (the initial cost of the asset) is not reduced by the investment allowance for tax depreciation purposes.
After taking an investment deduction the taxpayer may accrue depreciation on the initial value of fixed assets.
STOCK / INVENTORY
The domestic accounting legislation allows for the following stock / inventory valuation methods:
• First in first out (FIFO);
• Cost of each unit; and,
• Average cost.
The stock / inventory valuation method used for corporate income tax purposes must be the same as the
taxpayer’s accounting policy.
DIVIDENDS
Unless otherwise provided by a double tax treaty, dividends paid to foreign legal entities not having a permanent
establishment in Belarus are subject to 12% withholding tax. Dividends distributed by a resident company to another
resident company are subject to 12% withholding tax. However, the tax rate is reduced in the following cases:
• To 6% if a resident company has not distributed profit between its members (shareholders) for three
successive calendar years;
• To 0% if a resident company has not distributed profit between its members (shareholders) for five
successive calendar years.
Since the dividends have been subjected to withholding tax at source they are not again taxed under
corporate income tax in the hands of the recipient. Where a foreign entity pays a dividend to an entity in
Belarus, the dividend received is subject to 12% corporate income tax even though withholding tax may have
been deducted at source by the foreign paying entity.
INTEREST DEDUCTIONS
Thin capitalisation rules apply to legal entities in Belarus which restrict the deduction of interest to a debt-toequity ratio of 3:1 and apply to the following controlled debt obligations:
• Between parties being founders (participants) of one company, if direct and/or indirect participation
between each of these persons is not less than 20%;
• Between organisations if one party directly and/or indirectly participates in these organisations and its
participation in each of these organisations is not less than 20%, as well as when their beneficial owner
is one and the same natural person;
• Between organisations in which the collective executive body or board of directors has more than 50% of
the same natural persons in common with related parties as described in the sixth bullet below.
• When one party (including a natural person together with its related parties as described in the sixths
bullet below) acts as a founder (participant) of another organisation, if direct and/or indirect participation
of the former is not less than 20%;
• When one party executes (directly or indirectly) control over another (other) party (parties);
• When natural persons are in accordance with domestic legislation married, close relatives or in an
in-law relationship, an adoptive parent and adopted person, guardian, curator and ward as well as
between organisations in which such natural persons are founders (participants), if direct and/or indirect
participation between such natural persons in these organisations is not less than 20%.
However, the thin capitalisation rules do not apply to banks, insurance companies, or to lessors or landlords
subject to certain conditions.
LOSSES
Tax losses can be carried forward and utilised against future taxable profits arising in the subsequent 10 years
(commencing with 2011 tax losses), although some restrictions apply. Tax losses which have arisen from
certain operations may only be utilised against taxable profits arising from the same operations. If tax losses
are not attributable to a particular group, they are carried forward generally regardless of the operations or
activities in which they were incurred. Tax losses may not be carried back.
INCENTIVES
There are several locations where incentives are available in Belarus:
(1) Taxation of residents of the High Technologies Park;
(2) Taxation of the members of the Augustow Canal Special Tourist and Recreation Park;
(3) Taxation of the members of the China-Belarus Industrial Park;
(4) Free-economic zones; and,
(5) Taxation of commercial organisations and individual entrepreneurs engaged in medium-sized or small
towns and rural areas.
Special conditions and procedures apply for claiming the above and other benefits.
C. FOREIGN TAX RELIEF
Subject to the Belarus tax authorities being provided with the certificate issued by the foreign competent
authority confirming the amount of tax paid (withheld) in the foreign state, a tax credit for the foreign tax paid
by, or withheld from, a Belarusian taxpayer will be granted. Tax paid abroad on foreign-source income derived
by a Belarusian legal entity may be credited against its corporate income tax (CIT) liability. The amount
deducted however cannot exceed the equivalent amount of Belarus tax calculated on the foreign-sourced
income.
D. CORPORATE GROUPS
Each entity in Belarus is taxed separately as a stand-alone entity. The tax legislation does not provide for tax
groups or group taxation.
E. RELATED PARTY TRANSACTIONS
The Tax Code empowers the tax authority to ensure that transactions between related parties reflect a third
party arm’s length price, i.e. an objective market value. The tax authorities can check whether prices set by
particular taxpayers are in line with market prices when conducting a tax audit. In particular, they can apply
the market price to:
(1) A foreign-trade transaction with a related party when the transaction price (sum of transactions prices) in
one calendar year exceeds BYN 400,000 (net of indirect taxes) for organisations not included in the List
of large-scale payers and BYN 2,000,000 (net of indirect taxes) for organisations included in the List of
large-scale payers, except for transactions with an offshore zone resident;
(2) A transaction on sale or acquisition of goods (works, services) property rights with a related party – tax
resident of the Republic of Belarus not calculating and paying profit tax in the year when the transaction
is performed when the transaction price (sum of transactions prices) in one calendar year exceeds BYN
400,000 (net of indirect taxes) for organisations not included in the List of large-scale payers and BYN
2,000,000 (net of indirect taxes) for organisations included in the List of large-scale payers;
(3) A transaction with a related party or a taxpayer applying special tax regimes on sale or acquisition of
immovable property (its part) or housing bonds in the process of their circulation after state registration
of erection of a construction object;
(4) A foreign-trade transaction on sale or acquisition of strategic goods included in the list issued by the
Council of Ministers of the Republic of Belarus when the transaction price (sum of transactions prices) in
one calendar year exceeds BYN 2,000,000 (net of indirect taxes).
The following transactions are equated with related party transactions:
• A set of transactions with participation of (through) a third person not being a related party provided that
such a person does not perform in this set of transactions significant functions, except for sale and/or
acquisition of goods (works, services), property rights by one party for another party recognised as related
to this party; does not use any assets and/or does not take risks for organising sale and/or acquisition of
goods (works, services), property rights by one party for another party recognised as related to this party;
• A transaction on sale or acquisition of goods (works, services), property rights with an offshore zone
resident when the transaction price (sum of transactions prices) in one calendar year exceeds BYN
400,000 (net of indirect taxes).
The Belarus tax authorities apply the following transfer pricing methods:
• Comparable uncontrolled price method (CUP);
• Resale price method;
• Cost plus method;
• Comparable profits method;
• Profit split method.
F. WITHHOLDING TAX
Dividends paid to non-resident companies are subject to a 12% final withholding tax on their gross amount,
subject to the application of a double tax treaty. Interest and royalties not connected to a permanent
establishment are subject to a 10% and 15% final withholding tax respectively on the gross amount, subject
to the application of a double tax treaty. Non-resident companies without a permanent establishment are
subject to a 6% final withholding tax on freight and forwarding charges connected with international shipping
transactions, subject to the application of a double tax treaty.
A 15% final withholding tax applies to income derived from:
• Sale of goods in the territory of Belarus under agency agreements, commission agreements, other similar
civil law agreements;
• Holding or participation in cultural and entertainment events in the territory of Belarus, as well as work of
amusement rides and wild beast shows;
• Contractual fines and penalties;
• Research and development, scientific and research, development of design and technological documentation
for pilot units (pilot batch) of goods, production and testing of pilot units (pilot batch) of goods;
• Provision of guarantees and/or surety;
• Provision of disc space and/or communication channel for hosting on a server and services related to its
technical maintenance;
• Alienation of immovable property in the territory of Belarus; an enterprise (its part) as an asset complex
owned by a foreign organisation, securities (except for shares) and/or their redemption; stakes in equity
capital (participatory interests, shares) of organisations in the territory of Belarus or their parts;
• Performing works, rendering services: consultancy, accounting, auditing, marketing, legal, engineering;
trust management of immovable property in the territory of Belarus; courier; intermediary; managerial; HR;
educational; storage of property; insurance; advertising; installation, adjustment, inspection, servicing,
measurement, testing lines, mechanisms, equipment, devices, instruments, structures, intangible assets
in the territory of Belarus; cargo escorting and protection;
• Immovable property in the territory of Belarus transferred for trust management;
• Data processing and information hosting, activities of web portals on web sites subject to conditions in
the Tax Code.
G. EXCHANGE CONTROL
Belarus imposes restrictions, special reporting and controls with respect to transactions involving foreign and
national currency. The Belarusian Rouble (BYN) has restricted convertibility. Companies doing business in
Belarus must open a bank account with a bank in Belarus.
H. PERSONAL INCOME TAX
The tax year in Belarus is the calendar year. Belarus resident individuals are subject to personal income tax
on their worldwide income whereas non-resident individuals are taxed on their Belarusian-sourced income
only. For tax purposes, an individual is treated as a tax resident of Belarus if they are present in Belarus for
more than 183 days in a calendar year otherwise they are considered a non-resident.
The general personal income tax rate is 13%. The tax rate of 4% is applied to income in the form of gambling
gains from gambling organisers being legal persons of the Republic of Belarus. Fixed tax amounts are set in
relation to personal income from leasing out to natural persons of residential and/or non-residential premises
and parking spaces in the territory of Belarus.
Employment income includes salary, any other compensation and bonuses received in cash or in kind.
Employment income received by an individual from a foreign company or entrepreneur is treated as foreign
income for personal income tax purposes, regardless of the place where the employment duties were actually
performed. Belarusian tax residents may claim several deductions in determining their taxable income.
Employers calculate, deduct and pay the relevant tax on the compensation paid to their employees. Social
security contributions are payable by an employer at a rate of 34% (28% for pension insurance and 6% for
social insurance) and by an employee at a rate of 1% of their gross compensation (withheld by the employer).
A flat personal income tax rate of 13% applies to all dividends received by a resident. However, the tax rate
is reduced in the following cases:
• To 6% if a resident company has not distributed profit between its members (shareholders)-residents of
Belarus for three successive calendar years;
• To 0% if a resident company has not distributed profit between its members (shareholders)-residents of
Belarus for five successive calendar years.
Non-residents receiving dividends from local sources are subject to 13% personal income tax which is
withheld at source.
Generally, interest received from bank deposits in Belarus is subject to personal income tax withheld by the
bank except for cases when at least one of the conditions below are met:
• Such interest is accrued at an interest rate not exceeding the interest rate for call bank deposits;
• The actual deposit term is not less than one year for deposits in BYN and two years for deposits in a
foreign currency.
Self-employed individuals having a business and being registered as a private entrepreneur with the
appropriate registration authority are subject to (upon their choice):
• Personal income tax at a flat rate of 16% (although a specific flat rate of 9% applies to certain types of income);
• Simplified taxation (in this case individual entrepreneurs are not subject to corporate profits tax and, under
certain conditions, neither to VAT (and some other taxes), but instead they pay a unified tax of either
5% of gross revenues or, if the individual entrepreneur continues to pay VAT, 3% of gross revenues);
• General taxation (like a legal entity);
• Unified tax under certain types of activities.
Self-employment income, assessed on an annual basis, consists of annual gross income less associated
documented expenses.
Personal income tax is paid on a quarterly basis where a self-employed individual has a business and has
registered as an individual entrepreneur with the appropriate registration authority.
Where a self-employed individual has not registered as a private entrepreneur with the appropriate registration
authority, personal income tax is paid on an annual basis.
Generally, any other income is included in regular income and taxed at 13% (or 9% which applies to certain
types of income). Capital gains are not paid separately but included within the total income of an individual
taxpayer. Under Belarusian tax law, relevant deductions in the following four categories are deductible against
a taxpayer’s personal income tax liability:
• Social tax deductions;
• Standard tax deductions;
• Property tax deductions; and,
• Professional tax deductions.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal advice.
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Regulation Updates in Belarus
Guidance of the Ministry of Labour and Social Protection on working time for May 2026 holidays
What it is: A guidance update from the Ministry of Labour and Social Protection concerning working time for the May 2026 holidays.
What it changes: The pre-holiday working day before Victory Day (May 8) should be shortened by one hour; if the one-hour reduction cannot be applied (for example, in continuous production), employers must compensate with additional rest or by paying overtime.
Who is affected:
- Employers
- Workers
What employers should do:
- Adjust the working day preceding May 8 to shorten it by one hour where possible.
- If shortening by one hour is not possible, provide additional rest time or pay overtime as compensation.
Notes: Effective month: 2026-04. Manual verification recommended.
Resolution of the Ministry of Labour and Social Protection of the Republic of Belarus No. 19 of 9 April 2026 On the list of works prohibited for persons under 18
What it is: A national policy update that revises the list of works prohibited for persons under 18 in Belarus, as set by the Ministry of Labour and Social Protection, with changes taking effect in April 2026.
What it changes: The prohibition on the tractor driver-operator role for persons under 18 is removed, and the minimum skill-grade thresholds for three occupations are raised. Employers must update hiring and permitted assignments for minors accordingly and continue to observe existing working time and occupational safety rules.
Who is affected:
- Employers hiring or assigning minors
- Minors previously restricted from certain roles
What employers should do:
- Review and adjust minor hiring and assignment practices in light of the updated prohibitions and skill-grade thresholds
- Continue to observe established working time and occupational safety restrictions for minors
Notes: Effective month: 2026-04. Manual verification recommended.
Discover the latest employment and compliance updates in Belarus — helping you stay ahead in a changing regulatory landscape.