Working for a Foreign Company Through an EOR: A Guide for Belarusian Employees

You’ve been through the interviews with a company in Berlin, Amsterdam, or Austin and received an offer. Then the employment contract arrives, and it comes from a Belarusian company you may never have heard of.

That company is an employer of record, or EOR. It employs you in Belarus on behalf of the foreign company, which usually doesn’t have its own legal entity here. This guide explains what the arrangement means for your contract, pay, taxes, sick leave, pension, and code, and what to ask before you sign.

What an EOR is and who your employer is

An EOR is a Belarusian company that becomes your legal employer. It signs your employment contract, pays your salary, withholds income tax, and pays social contributions. The foreign company, usually called the client, decides what you work on, runs your team, and sets your goals. If you’re curious how this looks from the client’s side, we’ve written about how companies choose between their own entity and an EOR.

Belarusian law doesn’t have a separate regime for this kind of arrangement. The closest model in the Labor Code is a temporary transfer to another employer, and the logic is similar: pay, leave, discipline, and other employer decisions stay with the company you signed your contract with.

In day-to-day terms, questions about money, documents, and leave go to the EOR. Questions about tasks, deadlines, and code reviews go to your manager at the client.

Your employment contract

You’re employed under the Belarusian Labor Code in the same way as at any local company. Your contract is a normal Belarusian employment contract, and the usual rules on working time, leave, and termination apply.

Most EOR roles are remote, so expect a section on remote work. Under the Labor Code, a remote employment contract has to set out how you’ll be provided with equipment and software and how you’ll be compensated if you use your own.

A few other things are worth checking. Is the contract open-ended, or is it a fixed-term contract? On an open-ended contract you can resign with one month’s notice. On a fixed-term contract you generally need a valid reason to leave early, such as health problems or moving to another town. Probation, if there is one, can last up to three months.

Salary, currency, and taxes

Your salary is paid in Belarusian rubles to a Belarusian bank account, and it’s usually pegged to the dollar or euro amount in your offer. Ask how the peg works: which exchange rate is used, on which date, and how often your salary is reviewed. The EOR runs payroll and handles the tax side, so you don’t need to file anything for your salary yourself.

Income tax is 13%, and you also pay a 1% pension contribution. Both are withheld before the money reaches your account. Your employer pays its own social contributions on top of your salary, and they don’t come out of your pay.

Because your salary comes from a Belarusian employer, you also avoid the practical problems some people run into when they’re paid directly from abroad, such as delayed transfers or extra questions from the bank.

Sick pay and pension if your employer is an HTP resident

Many EORs in Belarus, including EOR.by, are Hi-Tech Park residents. That helps the client’s costs, and it has a side effect for you that’s worth understanding before you sign.

HTP residents don’t pay social contributions on the part of your salary above the national average wage for the previous month. Sick pay and pensions are then based on the income contributions were actually paid on. So if you earn several times the average wage, your sick pay and the pension rights you build up during that time are calculated as if you earned roughly the average.

Sick pay itself follows the standard rules: 80% of your average daily earnings for the first 12 calendar days and 100% after that. The rules also give employees of HTP residents the right to opt out of the reduced base. If you opt out, contributions are paid on your full salary and your benefits are calculated from it.

Whether opting out makes sense depends on your situation and on your employer, so raise it with HR before you sign. Voluntary pension savings are another option. Since October 2022, Belarus has had a voluntary funded pension scheme with tax incentives, and if you contribute, part of your employer’s contributions can go to your account as well. Some employers also add private health insurance to the package.

Leave, sick days, and parental leave

Employment through an EOR gives you the same statutory rights as any other employee in Belarus. You’re entitled to at least 24 calendar days of paid annual leave, paid sick leave covered by the Social Protection Fund, 126 days of paid maternity leave, and parental leave until your child turns three, with your job kept for you.

Leave requests, sick notes, and the related paperwork go through the EOR. Your manager at the client still needs to know when you’re away, so most teams agree on a simple process that covers both sides.

Benefits and equipment

On top of statutory benefits, many foreign employers add private health insurance, sports or wellness budgets, learning allowances, and extra days off. Our guide to employee benefits in Belarus covers what’s typical and what engineers usually ask for.

Ask how equipment works, too. Some employers give you a company laptop, which usually stays company property, while others pay compensation for using your own. EU export restrictions make it hard to ship laptops into Belarus, so equipment is normally bought locally.

Who owns the code you write

Under Belarusian copyright law, the exclusive rights to work you create as part of your job pass to your employer from the moment it’s created, unless your contract says otherwise. With an EOR, the rights go to the EOR as your legal employer, and the EOR then transfers them to the client under its own contract.

Work you create outside your job duties, such as a side project, generally belongs to you. To avoid arguments later, read the IP and confidentiality sections of your contract carefully. If you have personal projects or open-source work you want to keep, list them before you sign.

Clauses you might see

Foreign employers often add clauses aimed at keeping people longer. These are the most common ones, and they’re normal when they’re set up fairly:

• Training agreements: if the company pays for a course or certification, you may agree to reimburse part of the cost if you leave within a set period without a valid reason. The amount should go down in proportion to the time you’ve already worked.
• Deferred or retention bonuses: these are paid in parts, often at 6, 12, or 18 months, and only if you’re still employed on each payout date.
• Equity: you might be offered stock options or phantom shares through the client’s parent company. Ask how they vest and what happens to them if you leave.

Non-competes need a separate note. In Belarus they generally aren’t enforceable, with one exception: HTP residents can use them, provided they pay you at least one-third of your average monthly earnings for the period of the restriction, which can last up to a year after you leave.

Can you work from abroad?

Many Belarusian engineers spend part of the year outside the country. Before you do, it helps to separate two questions: what your employer allows, and what happens to your taxes.

For tax purposes, Belarus uses a day count. You’re a Belarusian tax resident if you spend more than 183 days in Belarus in a calendar year, and residents are taxed on their worldwide income. A long period abroad can change your status, and with it how your income is taxed in Belarus and in the other country.

On the employment side, official positions on remote work from abroad have been mixed, and practical issues remain. Sick notes issued in another country, for example, are hard to use in Belarus. Agree any longer stay abroad with your EOR in advance and in writing, and don’t assume a remote contract automatically allows it.

EOR employment or contracting?

Some foreign companies offer a contractor arrangement instead. In Belarus that usually means working as a self-employed person, who pays a flat 10% on income from foreign clients, or registering as an individual entrepreneur. Programming is still on the list of activities individual entrepreneurs can carry out, although that list was narrowed in 2026.

Contracting can mean a lower tax rate and more flexibility. Employment through an EOR gives you things a contractor doesn’t get: paid leave, sick pay, a pension record, official income that banks recognize when you apply for a loan, and a salary that arrives in Belarus without you having to deal with payments from abroad. You also don’t have to file returns or keep track of your own tax.

Neither option is right for everyone. For a long-term, full-time role, employment is usually the simpler and safer choice. For short projects or work with several clients at once, contracting may suit you better.

Questions to ask before you sign

• Who exactly is my legal employer, and is it an HTP resident?
• How is my salary pegged to the dollar or euro, and how often is it reviewed?
• If the employer is an HTP resident, can I opt out of the reduced contribution base?
• How do bonuses and equity work, and what happens to them if I leave?
• Will I get a company laptop or compensation for using my own?
• What’s the policy on working from abroad?
• Are there training, non-compete, or other clauses I should know about?

Frequently asked questions

Is working through an EOR legal in Belarus?

Yes. You sign a standard employment contract with a Belarusian company under the Labor Code, and you get the same rights and protections as any other employee.

Who pays my salary and taxes?

The EOR does. It pays your salary in Belarusian rubles, withholds 13% income tax and your 1% pension contribution, and pays the employer’s social contributions.

Will my sick pay be lower if my employer is an HTP resident?

It can be if you earn more than the national average wage. HTP residents pay social contributions only up to the average wage, and sick pay is calculated from the income contributions were paid on. Employees have the right to opt out of this reduced base, so ask your employer how it works.

Can I work from another country?

Only if your employer agrees. Long stays abroad can also change your tax residency, because Belarus treats you as a resident if you spend more than 183 days in the country in a calendar year. Agree the details in writing before you go.

Who owns the code I write?

Code you write as part of your job belongs to your employer, the EOR, which transfers the rights to the client. Work you create outside your job duties generally stays yours.

Is it better to work as a contractor?

It depends on the role. Contracting can cost less in tax, but employment gives you paid leave, sick pay, a pension record, and official income. For long-term, full-time work, employment is usually the simpler choice.

Working with EOR.by

EOR.by is an HTP-resident employer of record in Minsk. We employ engineers, QA specialists, and other IT professionals on behalf of foreign companies, handle payroll and paperwork, and remain your point of contact for anything related to your employment.

If you’re looking for a role with a foreign company, our IT recruitment team works on openings for clients in the US, Europe, and elsewhere.

If you’ve already received an offer through us and have questions about the contract, ask them before you sign. We’d much rather explain things up front than have you guess.

You can contact our team here.