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Mercans offers complete payroll, PEO and HR services in Belarus

Belarus is strategically located in Europe with direct access to the markets of a number of CES (Common Economic Space) countries, namely, Armenia, Belarus, Russia, Kazakhstan and Kyrgyzstan. It benefits from the exemption from import customs duties for processing equipment and raw materials. It presents an attractive investment opportunity for businesses due to its preferential investment regime which includes free economic zones, a high-tech park, an industrial park and developed transport and logistics infrastructure. There are also unique privatization opportunities to explore as Belarus is keen to develop beneficial cooperation with large strategic investors.

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Doing Business in Belarus

Belarus offers a highly qualified workforce whereby 90% of the population possesses a higher, secondary or basic educational qualification. There is also a high level of industry and service development that enables the workforce to work across a number of key sectors.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Belarus is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.

Banking

Banking Hours: 9:00 am to 5:00 pm from Monday to Friday.

Working Week

The standard working week is from Monday to Friday from 9:00 am - 6:00 pm.

Labor Law

Employment relations are governed primarily by the Constitution, the Labor Code, the various laws on trade unions and labor migration.

Main Industries

Metal-cutting machine tools, tractors, trucks, earthmovers, motorcycles, synthetic fibers

GDP Growth

-0.4%

Dates & Numbers

dd/mm/yyyy

Official State Name

Republic of Belarus

Population

9.25 million

Capital

Minsk

Major Languages

Belarusian & Russian

Currency

Belarusian Ruble

Internet Domain

.by

International Dialing Code

+375

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Belarus
Minsk, BY
7:24 pm, December 21, 2024
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Humidity 92 %
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Payroll

The minimum wage has been revised in Belarus, from 1 January 2022, up from BYN400 to BYN457. Wages are structured according to the tariff system and there is a system of state guarantees for which the minimum wage is a key instrument. THe wage is regularly set and indexed by the government.

It is acceptable to provide employees with online payslips

Payslip

Employees are entitled to receive paid annual leave of 24 days

Annual Leave

Employees are entitled to receive paid sick leave of 12 days

Sick Leave

Employees are entitled to 18 weeks of paid maternity leave and 14 days of unpaid paternity leave

Maternity & Paternity Leave

An employee must be provided with 30 days notice of termination of the employment relationship

Employee Termination

There are no provisions mandated by law regarding the 13th month salary

13th month salary

457 BYN per month

Minimum Wage

Overtime payment is calculated at the rate of 2x the employee's ordinary rate of pay

Overtime

Employees paid monthly are entitled to 14 days’ pay for each year of employment completed

Severance Pay

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Tax and Social Security

The tax system features 28 taxes and duties, of which five are paid for regular activities. These are value added tax, income tax, real estate tax, land tax and payments to the Social Security Fund. Priority is accorded to the elderly and disabled which is what the national social security system was developed to support.

Tax

There is a two-tiered system of taxes, comprising national and local taxes. There have also been over 70 double taxation treaties concluded in the country.

18%

Corporate Income Tax

13%

Personal Income Tax

20%

Sales Tax

20%

VAT

Social Security

The targeted social assistance system includes four welfare benefits, that is, monthly allowance for low-income citizens, one-time benefits for citizens who experience hardship and low income, compensation for expenses related to personal hygiene products and supplies of food products for children up to two years to low-income families.

35%

Social Security Rate

28%

Social Security Rate for Employers

1%

Social Security Rate for Employees

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Employment Law

The practice of paying medical benefits and prenatal allowances has been modified. There have also been amendments to labor law which stipulate optimal conditions for how collective labor disputes are to be resolved.

Employment Agreement

Employment contracts may be drawn up for an indefinite term or a fixed term not more than five years. The fixed term may be for a specific piece of work or for the duration of seasonal work.

Working condition

Trade unions are generally active but there are strict requirements for the operation of unions which are effective in protecting the rights of the employed.

Leaves

Maternity leave in Belarus is one of the world’s longest, which includes up to 3 years unpaid maternity leave. During such time, the position must be kept open so that the mother has the option to resume work if she chooses to.

Employment termination

Employees are protected in Belarus through defined and restricted grounds on which they may be dismissed. These grounds are outlined in the Labor Code. Termination of employment can be done if both parties agree, if there is disagreement about moving to a different location, due to circumstances independent of the will of the parties concerned and if a contract is terminated after the probationary period.

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3 days

Minimum notice period for terminating an employee

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9 days

Total number of public holidays

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40

Working hours per week

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3 days

Total number of days for Compassionate & Bereavement Leave

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Immigration

The employment of foreign employees is regulated by local law as well as international agreements. For example, Russian Federation citizens enjoy employment rights equal to Belarusians because of a bilateral agreement signed. Additionally, the Eurasian Economic Union Treaty regulates the employment of citizens from Russia, Kazakhstan, Armenia and Kyrgyzstan.

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Residency permits

A temporary residence permit allows a foreign individual to remain in the country legally for over 90 days but not more than a year. Such an individual would be able to enjoy the rights on an equal basis as Belarusian citizens including healthcare, education, social rights and so on. The permit is required for any individual who wishes to remain in the country for over 90 days. Otherwise, with no registration, a foreign individual is able to remain in the country for 5 working days from their moment of entry.

Work Permit Validity

2 years

Required Documents

A completed visa application form

A passport photo 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 of the visa fee

Compliant, reliable, error-free and touchless payroll in Belarus

Build the best team and hire top talent compliantly in Belarus. Get in touch with Belarus payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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