Remote work contract drafting
We draft remote work employment contracts and amendments – including all mandatory provisions required by the Belarusian Labour Code for distance work arrangements.
Remote Work Legal Compliance in Belarus
Licensed lawyers at AMBY Legal advise foreign companies and Belarusian employers on the legal framework for remote work in Belarus – structuring compliant arrangements, avoiding misclassification risks and managing tax and social protection obligations.
Our clients
Remote Work in Belarus – The Legal Framework
Remote work became a formally recognised employment arrangement in Belarus in January 2020 when a dedicated chapter on distance work was added to the Labour Code. Since then – accelerated by the pandemic and the growth of the IT sector – remote work has become a standard feature of employment in Belarus, particularly in technology companies.
For foreign companies engaging Belarusian workers remotely, and for Belarusian employers managing employees who work outside the office, the legal framework has specific requirements that are frequently misunderstood. The wrong structure – a civil contract that is treated as employment, a foreign company engaging workers without a legal presence, or a remote worker whose tax residency changes – creates compliance risks that are easier to avoid than to fix after the fact.
Remote Work Under the Belarusian Labour Code
Since January 2024, the Labour Code formally defines remote work – дистанционная работа – as the performance of employment duties outside the employer’s premises using information and communication technologies. The definition covers both full-time remote work and hybrid arrangements where the employee alternates between remote work and working at the employer’s premises.
For an employment contract to validly establish remote work, it must explicitly state the remote nature of the work. The contract must specify: the location of work outside the employer’s premises; the procedure and deadlines for exchanging documents and information between employer and employee; the method of control over the employee’s performance; the equipment and tools to be used – and whether the employer provides them or the employee uses their own; the procedure for calling the employee to the employer’s premises when required.
An existing employment contract can be converted to a remote work arrangement by an additional agreement which specifies the remote work terms. Without this formal documentation, an employee who works remotely is technically in breach of the obligation to be present at the workplace.
Debt Collection in Belarus
Professional legal help in the field of debts collection in Belarus.
The Tax Residency Issue for Remote Workers
This is one of the most important and most frequently overlooked issues in remote work arrangements. A Belarusian employee who works for a Belarusian employer under a Belarusian employment contract is subject to Belarusian income tax – regardless of where they are physically located when performing their work.
However – if the employee spends more than 183 days in a foreign country in a calendar year, they cease to be a Belarusian tax resident. At that point the tax treatment of their income changes. The Belarusian tax authorities can and do raise questions about employees in this situation – even when salary is paid to a Belarusian bank account. The employee may become liable for tax in the country where they are physically located, creating double taxation risks.
We advise employers and employees on the tax residency implications of remote work arrangements – particularly for Belarusian IT employees who spend significant time abroad.
Our services
Civil contract structuring
We structure civil contracts with Belarusian individual contractors – minimising misclassification risk and addressing Social Protection Fund compliance.
Foreign company compliance
We advise foreign companies on their legal obligations when engaging Belarusian workers remotely – Social Protection Fund registration, tax obligations, and the correct structural approach.
HTP remote work solutions
We advise IT companies on using the HTP framework for remote work – electronic contracts, work permit exemptions and simplified documentation.
Tax residency advice
We advise employers and employees on the tax residency implications of remote work – particularly for employees who spend significant time abroad.
Misclassification audit
We review existing arrangements between foreign companies and Belarusian individuals – identifying misclassification risks and recommending corrective steps.
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HTP and Remote Work
The Hi-Tech Park regime provides the most flexible and compliant framework for remote work in the IT sector. HTP resident companies can conclude employment contracts and civil contracts electronically – without paper originals or physical signatures. This is a significant practical advantage for companies managing distributed teams.
HTP resident companies can also engage foreign employees without obtaining a special work permit – one of the most burdensome steps in standard employment of foreign nationals. The residence permit for HTP employees is issued for the duration of the employment contract – and for highly qualified specialists it can be issued for up to two years.
For IT companies managing remote teams that include both Belarusian and foreign employees, HTP residency is the most practical legal framework available in Belarus.
Our services
Remote work contract drafting
We draft remote work employment contracts and amendments – including all mandatory provisions required by the Belarusian Labour Code for distance work arrangements.
Civil contract structuring
We structure civil contracts with Belarusian individual contractors – minimising misclassification risk and addressing Social Protection Fund compliance.
Foreign company compliance
We advise foreign companies on their legal obligations when engaging Belarusian workers remotely – Social Protection Fund registration, tax obligations, and the correct structural approach.
HTP remote work solutions
We advise IT companies on using the HTP framework for remote work – electronic contracts, work permit exemptions and simplified documentation.
Tax residency advice
We advise employers and employees on the tax residency implications of remote work – particularly for employees who spend significant time abroad.
Misclassification audit
We review existing arrangements between foreign companies and Belarusian individuals – identifying misclassification risks and recommending corrective steps.
Social Protection Fund Obligations for Remote Workers
A frequently misunderstood point: Social Protection Fund – ФСЗН – contributions are required on payments to Belarusian individuals under both employment contracts and civil contracts. The contribution rate is 34% of the payment amount – 33% employer contribution and 1% employee contribution.
Foreign companies paying Belarusian individuals directly under civil contracts are required to register with the Belarusian Social Protection Fund and make contributions. Failure to register and contribute is a compliance violation that attracts penalties.
We advise foreign companies on their Social Protection Fund obligations and assist with registration where required.
Why Clients choose us
Labour Code expertise
We know the remote work provisions of the Belarusian Labour Code introduced in 2024 and advise on compliance from first principles.
Foreign employer focus
We regularly advise foreign companies on engaging Belarusian workers remotely – including the Social Protection Fund obligation that most foreign companies do not know about.
HTP expertise
We have specific expertise in the HTP framework for remote work – the most practical solution for IT companies managing distributed teams in Belarus.
Misclassification prevention
We structure civil contracts and employment arrangements to withstand reclassification scrutiny – protecting both the foreign company and the individual.
English-speaking
We work in English and Russian – essential for foreign employers navigating a system that operates entirely in Belarusian and Russian.
FAQ
Can a foreign company hire a Belarusian employee without setting up a legal entity in Belarus?
Not through a formal employment contract – that requires a Belarusian legal employer. The options for engaging Belarusian workers without a local entity are a civil contract with an individual contractor, an employer of record service, or an HTP-based structure for IT companies. Each has different compliance implications. We advise on the optimal structure for each situation.
Does a foreign company need to pay Social Protection Fund contributions on payments to Belarusian contractors?
Yes. Social Protection Fund contributions are required on payments to Belarusian individuals under civil contracts as well as employment contracts. The foreign company must register with the Belarusian Social Protection Fund and make contributions at the applicable rate. Many foreign companies are not aware of this obligation – non-compliance attracts penalties.
What is the difference between remote work and an independent contractor arrangement in Belarus?
Remote work is an employment arrangement – the worker is an employee of the Belarusian employer, subject to the Labour Code, with all the associated rights and protections. An independent contractor arrangement is a civil law relationship – the individual provides a service or result rather than performing employment duties. The distinction matters for tax, Social Protection Fund contributions and employment law protections. If the civil contract in substance creates an employment relationship, the authorities can reclassify it.
Can a Belarusian employee work remotely from abroad?
Yes – but with important qualifications. If the employee spends more than 183 days abroad in a calendar year, they cease to be a Belarusian tax resident. This creates potential tax liability in the country where they are physically located and may affect their obligations in Belarus. We advise on the tax residency implications before employees relocate abroad.
What changed for employers of foreign temporary residents from August 2025?
From 23 August 2025, employers of foreign nationals holding temporary residence permits must sign employment contracts within 30 days of the foreign national’s entry – reduced from six months. They must also visit the employee’s registered address at least once during the contract period and – for certain positions – assess the employee’s Russian or Belarusian language level before signing. We advise employers on implementing these requirements.