Foreign nationals working in Belarus may require a special work permit and appropriate immigration authorisation. Requirements depend on nationality, residence status and the nature of the employment.

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• Work Permits: Employers generally apply for a special permit for each eligible foreign employee before work begins.
• Exemptions: Citizens of Russia, Armenia, Kazakhstan and Kyrgyzstan generally benefit from Eurasian Economic Union arrangements. Other exemptions may apply to permanent residents and certain categories of employees.
• Employment Contracts: Where a special permit is required, the employment contract must comply with the applicable foreign-worker rules and cannot exceed the permit’s validity.
• Contract Deadline: Under the applicable rules, the contract generally must be concluded within 30 calendar days of the foreign national’s arrival or receipt of the permit, depending on the circumstances.

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Employers should confirm the applicable permit and residence requirements before the employee starts work.

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Belarusian employers must withhold personal income tax and make mandatory social insurance contributions for eligible employees.

• Payroll Frequency: Salaries are paid at least twice a month under the general Labour Code rules, subject to applicable exceptions and arrangements.
• Income Components: Taxable employment income generally includes salary, bonuses, allowances and other taxable remuneration.
• Personal Income Tax: The standard rate is 13%. Higher rates apply to specified categories of income once annual thresholds are exceeded.
• Social Security Contributions: The standard employer contribution to the state social protection system is generally 34% of the relevant remuneration base, while employees contribute 1%.
• Workplace Accident Insurance: Employers must also account for mandatory insurance against workplace accidents and occupational diseases. The rate depends on the applicable risk classification and insurance rules.
• Minimum Wage: From 1 January 2026, the national monthly minimum wage is BYN 858.
• Employer Administration: Employers must register as required, calculate and remit payroll taxes and social contributions, and maintain the prescribed employment and payroll records.

Contribution rates and taxable bases should be checked against the employer’s sector, employee circumstances and current legislation.

Employment relationships in Belarus are governed primarily by the Labour Code. Contracts should set out the employee’s role, remuneration, working hours and other essential terms.

• Contract Types: Employment may be indefinite-term or fixed-term. Fixed-term arrangements must comply with the legal grounds and conditions for using them.
• Probation Period: A probation period may generally be agreed for up to three months, subject to statutory exceptions and restrictions.
• Working Hours: Standard working time is generally limited to 40 hours per week. Reduced limits apply to certain employees and working conditions.
• Overtime: Overtime is restricted by law and must be compensated in accordance with the applicable statutory rules.
• Annual Leave: Employees are entitled to paid annual leave, with a statutory basic minimum of 24 calendar days.
• Termination: Termination must follow the Labour Code, including the applicable grounds, notice periods and procedures.
• Minimum Wage: Employers must meet the national minimum wage and any applicable higher contractual or sectoral requirements.

Special rules may apply to fixed-term contracts, certain employee categories and collective agreements.

Belarus provides statutory leave entitlements and social insurance benefits. Eligibility and payment levels depend on the employee’s circumstances and applicable social insurance rules.

• Annual Leave: At least 24 calendar days of paid basic annual leave. Additional leave may apply to certain occupations, working conditions or other qualifying circumstances.
• Sick Leave: Eligible employees may receive sickness benefits through the state social insurance system, subject to medical certification and the relevant rules.
• Maternity Leave: Generally 126 calendar days for pregnancy and childbirth, with longer leave in specified circumstances, including complicated births or multiple births.
• Childcare Leave: Eligible employees may qualify for childcare leave until a child reaches three years of age, subject to statutory conditions.
• Paternity and Family Leave: Belarus provides certain family-related leave rights, but there is no general statutory paid paternity entitlement equivalent to maternity leave. Specific family circumstances may qualify for other leave.
• Public Holidays: Employees receive statutory public holiday protections, including paid time off or applicable compensation where work is required.
• Social Insurance: Contributions fund statutory benefits, including pensions and eligible sickness and maternity benefits.

Employers should confirm the relevant benefit calculation and eligibility requirements with the applicable social insurance authority.

• Tax Residency: Individuals are generally treated as Belarusian tax residents if they are present in Belarus for more than 183 days during the relevant tax period, subject to the applicable domestic rules.
• Residents: Generally subject to Belarusian tax on income under the applicable domestic rules, with the treatment of foreign income depending on the circumstances and any relevant agreement.
• Non-Residents: Generally taxed on Belarusian-source income.
• Tax Year: 1 January – 31 December.
• Personal Income Tax: The standard rate is 13%. From 2026, rates of 25% and 30% apply to specified categories of income once the relevant annual thresholds are exceeded.
• Tax Deductions: Eligible taxpayers may qualify for standard, social, property-related and professional deductions, subject to statutory conditions.
• Social Security: Employer and employee contributions are payable under the state social protection system. Workplace accident insurance is an additional employer obligation.
• Double Taxation Treaties: Treaty provisions may affect the taxation of cross-border income, depending on the individual’s residence and the relevant agreement.

The tax treatment of foreign employees should be assessed according to their residency, income sources and any applicable treaty provisions.