The Republic of Belarus pays special attention to the legalization of labor relations and the full payment of insurance contributions. In this regard, work in this area is aimed at:
Strengthening control over wage payments;
Introducing new mechanisms for detecting "envelope" schemes;
Increased penalties are provided for violators;
Employee responsibility for full and timely payment of contributions is being enhanced.
One of the measures against "grey" wage schemes includes amendments to the current legislation on state social security, which came into legal force on August 18, 2025. These amendments established a new procedure for calculating contributions in cases where hidden wages are detected.
Hidden wages (remuneration) include payments to employees (citizens) under labor and civil law contracts without reflection in tax and accounting records.
In such a situation, the object for calculating these contributions is the actually paid amount of hidden wages (remuneration), but not less than 1/30 of five times the average wage of employees in the republic for the month preceding the month in which the fact of hidden wages (remuneration) was established (hereinafter referred to as AWR), for each calendar day of hidden wage (remuneration) payment. At the same time, the object for calculating contributions is not limited by the maximum amount.
For employees receiving hidden wages, payments from the minimum wage (MW) will be taken into account in their insurance record for the purpose of assigning an old-age pension.
Let's break it down with numbers:
Hidden wages paid to an employee for 31 calendar days in December 2025 in the amount of 1000 rubles were detected.
The AWR for November 2025 is 2,703.70 rubles.
Five times the AWR is 13,518.50 rubles.
Therefore, contributions to the Social Protection Fund will amount to 5087.42 rubles (13518.50 * 0.35 * 1/30 * 31).