Belarus: A Guideline to Payroll and Employer of Record

Establish your presence globally with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in Belarus.

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Overview

Belarus is a landlocked country located in the center of Europe, which offers a favorable business environment with competitive tax rates and various incentives for foreign investors. The country also boasts of being the “lungs of Europe,” given that over 40% of the country is covered in forests.

Do your organization’s expansion plans require you to hire employees in Belarus? If your organization's expansion plans require hiring employees in Honduras and you lack a physical entity in the country – a key requisite to hiring local talent, your solution is right here: the best payroll software for large companies, Neeyamo – Payroll management systems.  Neeyamo - Global Payroll providers assist organizations worldwide with onboarding and managing employees in Belarus - processing payroll and payroll accounting, managing local compliance requirements, benefits, and more.

Tools And Instances

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Global Payroll

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Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats

Capital

Minsk

Currency

Belarusian Ruble (BYN)

Official Language

Belarusian, Russian

Fiscal Year

1 January- 31 December

Date Format

DD/MM/YYYY

Country Calling Code

+375

Other Languages

Trasianka

Time Zone

Moscow Standard Time (UTC +3)

Global Payroll

Overview

What is Global Payroll?

Handling payroll for a widespread workforce can pose a significant challenge for any organization, and the added complication of compliance can make things worse. If companies spend more time processing payroll, it directly impacts day-to-day operations and their overall productivity. The solution to this is to outsource your payroll services using payroll service providers such as Neeyamo.

What is a global payroll system?

Over the years, Neeyamo – Global Payroll Services has observed these complexities and strived to provide global payroll solutions through a single technology platform – Neeyamo Payroll. Neeyamo's global payroll systems ease the process for companies looking to outsource their global payroll requirements and aid them in maneuvering the tricky payroll system in Belarus. Neeyamo's payroll software provides the perfect solution for all your global payroll needs – for employees working in primary geographies, the long-tail region, remote or internationally located.

What is Payroll Processing?

Payroll processing involves the administration of employee compensation, encompassing salaries, deductions, bonuses, and related components. For global operations, the management of payroll processing often relies on the expertise of an external payroll service provider.

How is payroll calculated?

Neeyamo acts as an employer's payroll tax calculator, ensuring adherence to local regulatory requirements using multi-level controls. Benefits of the payroll system include providing timely and accurate payroll - courtesy of our experts worldwide and using a tech-based integrated smart helpdesk solution with seamless support experience manned by payroll experts - Neeyamo has all your payroll needs covered.

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the general population's welfare. These are statutory in nature and are levied from both the employer and employee. Additional statutory contributions are made by employers towards aiding both short-term and long-term benefits for their employees.

Employee Taxes

The employee taxes in Belarus are as follows:

  • Pension Fund (Decree No. 367 “On voluntary insurance of additional funded pension” will create a new system of individual insured pension accounts for employees from October 1, 2022.) - 1.00%
  • Income taxes: Income for Belarusian employees is generally taxed at a flat rate of 13% (There is a small number of specific exceptions).

 

Employer Taxes

The employer tax contributions are made as follows:

  • Pension- 28.00%
  • Health Insurance- 6.00%
  • Obligatory insurance for work-related injuries and occupational illnesses with the Belarusian Republican Unitary Insurance Enterprise (Belgosstrakh)- 0.10% to 1.00%

Payroll Cycle

Overview

Undoubtedly, payroll is a critical process for any organization. The pay cycle in Belarus refers to the period for which an organization pays its employees, and this can vary depending on the pay frequency that the organization chooses to adopt.

Frequency

In Belarus, the pay frequency is usually hourly or monthly.

13th Month Cycle

In Belarus, a 13th-month salary is not compulsory by law, but it can be paid as a bonus if needed.

Global Work

Overview

An Employer of Record services (EOR) provider helps you get rid of the hassle of handling the complexities that come with setting up a new employee in remote locations. They act as legal employers, facilitate salary payments, and handle everything from health insurance, payroll taxes, and employee benefits to comply with local tax laws and regulations.

This allows organizations to focus on collaborating with employees in Belarus for operational tasks, knowing they have a cost-effective solution to support their HR and payroll management as they continue their global expansion.

Neeyamo, being a Cloud Payroll software and EOR provider, strives to provide its customers with a seamless employee management experience and offers global compliance in payroll and EOR aspects with our Global Payroll Technology Stack. Neeyamo provides both managed payroll services with an automated payroll system as well as EOR services under one umbrella.

HR Mandates and Practices

Minimum Wage

Belarus minimum wage has been raised, effective January 1, 2023. The monthly minimum wage has increased from BYN 483.17 to BYN 554.

Effective January 1, 2024, the Belarusian government has increased the monthly minimum wage by 13% to 626 BYN from 554 rubles.

Overtime

  • pregnant women
  • employees under the age of 18
  • employees who are enrolled in general secondary education, evening or part-time schooling at the level of general secondary education, or vocational and technical education, on the days of school or training sessions
  • employees who are released from overtime work in accordance with the conclusion of the Medical Advisory Commission
  • certain other categories of employees as set out in legislation

In Belarus, the duration of overtime work must not exceed ten hours per working week and 180 hours per year, and the duration of daily work (including overtime) must not exceed 12 hours.

Overtime work cannot be done by:

  • Written consent is required for overtime work for women with children under the age of 14 (or children with disabilities under the age of 18). Persons with disabilities also may be engaged in overtime work only with their written consent, and only if such work is not prohibited by their individual rehabilitation program.

Data Retention Policy

As per the data retention policy in Belarus, the content and scope of processed personal data must be consistent with the stated purposes of its processing, and the data should not be stored for longer than needed for the stated purposes.

Hiring and Onboarding Requirements

Hiring

Discrimination that is unrelated to fitness for work and not relevant to an employee’s specific job functions is prohibited.

Employment contracts may be followed in the following manner:

  1. an indefinite period;
  2. a fixed period not to exceed five years (fixed-term employment contract).

If the period for which an employment agreement is in force has not been agreed upon, that employment contract shall be deemed concluded for an indefinite period.

  • A fixed-term employment contract, except for an independent contractor agreement, may be concluded if employment for an indefinite period cannot be arranged because of the nature of the job offered or because of the conditions for its performance.
  • An employment contract shall be concluded in writing and consist of two copies. Each page of the employment contract and the attachments to it shall be numbered and signed by the employee and the employer or an official duly authorized by the employer. One copy of the employment agreement shall be given to the employee, and the other shall be retained by the employer. The general format of an employment contract shall be approved by the Government of the Republic of Belarus or by a body it has duly authorized.

Onboarding

The employer will require the employee to submit the following:

  • A document that establishes identity; a document of registration with the military (for those liable to military service and persons subject to conscription)
  • A cumulative employment record, except for first-time employees and part-time employees;
  • A document concerning education or training which certifies the right to perform the given job
  • An assignment to a position reserved for categories of employees in accordance with legislation;
  • An individual rehabilitation program for a person or persons with disabilities;
  • A declaration of income and property, insurance certificate, medical certificate of health status, and other documents that confirm other circumstances pertinent to a job, provided that their submission is stipulated by legislative acts.
  • Before hiring a foreign worker, a Belarusian employer must obtain a special work permit from the immigration authority.

Recruitment into work without these documents is prohibited.

The employer has the right to inquire about the previous workplace when recruiting a citizen into employment about performance, and that should be submitted within five calendar days from the day of receipt of the inquiry. During the conclusion of an employment agreement, demanding documents not prescribed by law is prohibited.

Probation

The duration of the probationary period in Belarus does not exceed three months. This does not include periods of temporary incapacity to work and other periods when the employee is absent.

Leave

Leave

Paid leave is granted to workers who have completed at least six months of service with the same employer for over 12 months. Its length depends on the worker's seniority. It is 14 calendar days when the worker has less than five years of service, 21 calendar days from 5 to 10 years of service, 28 calendar days from 10 to 20 years of service, and 35 calendar days when the worker's length of service is 20 years or more.

Public Holidays

There are 9 public holidays.

  • January 01: New Year
  • January 07: Christmas (Orthodox Christmas);
  • March 08: Women's Day;
  • May 01: Labor Day;
  • May 03: Radunitsa;
  • May 09: Victory Day;
  • July 03: Independence Day of the Republic of Belarus (Day of the Republic);
  • November 07: October Revolution Day;
  • December 25: Christmas (Catholic Christmas).

Sick Leave

The Social Security System in Belarus funds the payment of sickness benefits.

According to social insurance, employees are entitled to 80% of their average daily salary during the first 12 days of sickness and up to 30 days at 70.00% thereafter.

Employees must justify all sickness 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 of paid maternity leave (140 if there are medical complications or multiple births),
  • 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

In Belarus, 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.

Adoption leave benefits

People who have adopted a child or who have been appointed as guardians of a child under the age of 3 months. For the period of 70 calendar days from the day of adoption or placement under guardianship, maternity benefits are paid. Beyond that, parental leave benefits are also paid to adoptive parents. Family Care Leave Employees are entitled to receive 100% of their average earnings during the leave. The leave can be taken to take care of a sick child under the age of 14 and a disabled child under the age of 18.

 

Social Leaves

Social leaves are provided to employees for the purpose of creating conditions favorable to maternity, child care, education, and meeting family and domestic needs, as well as for other social purposes in accordance with this code.

The right of employees to social leaves does not depend upon seniority, location, the type of work, or the title and legal status of an organization.

During social leaves, the previous job, and in the circumstances specified by this Code or a collective contract or agreement, the previous wages (average wages) will be retained.

Social leaves will be provided in addition to annual leave.

Social leaves will be provided during the calendar year in which the employee qualifies for them.

In the event that social leave is not used during the calendar, it will not be shifted to the following work year and will not be replaced by monetary compensation, including that for severance.

Termination

Notice Period

For termination during the probationary period, a minimum of 3 days' notice is required.

Termination notice periods depend on the grounds for termination of employment.

If the employment is terminated by mutual consent of the parties, no prior notice of termination is required.

At least one month prior to the expiration of a fixed-term employment agreement, the party that decided not to extend the agreement for a new term must inform the other party in writing of its decision to terminate the employment relationship.

An employer must provide at least two months’ written notice before terminating employment due to redundancy or liquidation of the company.

Procedure

Section 24 of the Labour Act prescribes the procedure for dismissing a worker, which requires providing the allegation to him or her in writing and giving the opportunity for a hearing. However, no prior approval from a government agency is required by law.

Severance Pay

If an employment agreement is terminated due to redundancy or liquidation of the company, then the employer with the consent of the employee may make a severance payment in the amount of at least two months’ average salary in lieu of the required notice.

An employment agreement may be terminated with immediate effect due to health conditions or insufficient qualifications that prevent the continuation of work. In such cases, the employee must be paid severance pay in the amount of at least two weeks’ average salary.

If the basis for termination by the employee is an alleged violation of labor legislation, that violation should be established by an authorized body (the Department of State Labour Inspection or a court).

If the authorized body determines that a violation has taken place, it can oblige the employer to terminate the employment contract prematurely upon the employee's request. In that case, the employee must be paid compensation in the amount of at least three average monthly salaries.

Visa

Visa

Foreign nationals who wish to enter Belarus may do so after obtaining the relevant visa. Types of visas in the country include:

  1. 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)
  2. 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.”

Visa Requirements

To obtain a visa to work in Belarus, international employees will need to submit the following documents:

  1. A completed visa application form
  2. A passport photo that was taken within the last six months
  3. 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
  4. Proof of medical insurance
  5. A certified copy of the applicant’s work permit
  6. 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.

Employee Background Checks

Legal and Background Checks

The main legal acts regulating personal data protection in Belarus are the Law on Information, Informatisation and Information Protection of 10 November 2008 No. 455 Z (hereinafter referred to as the 'Information Protection Law') and the Law on Population Register of 21 July 2008 No. 418 Z (hereinafter referred to as the 'Population Register Law').

Regulator: There are two main authorities occupied primarily with overseeing data protection: Operational and Analytical Centre under the President of the Republic of Belarus (hereinafter referred to as the 'Centre') and the Ministry of Communications and Informatisation of the Republic of Belarus (hereinafter referred to as the 'Ministry').

Last updated on October 10, 2023.

If you have any queries or suggestions, reach out to us at irene.jones@neeyamo.com

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