Employer Tax Contributions

Tax Type	Rate	Base
Pension Insurance	28%	Gross Salary
Health Insurance	6%	Gross Salary
Mandatory Accident Insurance	0.1% to 1.0%	Gross Salary

Filing & Compliance

• Personal Income Tax (PIT) and Social Protection Fund (SPF) contributions are typically due by the 15th day of the month following the reporting month.
• Employers must submit various reports to tax authorities and the Social Protection Fund detailing employee income, withheld taxes, and contributions.
• Annual income information for employees is typically reported early in the year following the reporting period.

Income Tax Brackets

Income Range	Tax Rate
Standard Income	13%
Income exceeding BYN 200,000	25%

Employee Contributions

Deduction Type	Rate	Cap
Social Security (Pension Fund)	1%	5x National Average Wage

Personal Allowances

• Standard personal allowance if monthly income is below a set threshold.
• Allowance for dependents (e.g., children).
• Allowances for certain categories of taxpayers (e.g., disabled persons, veterans).