Laptops and Home-Office Equipment for EOR Employees: Buy, Lease, or Compensate?

Remote teams usually handle equipment the same way. Someone in IT orders a laptop, has it delivered to the new hire, and sets up device management before their start date.

With engineers in Belarus hired through an employer of record, the delivery part is where this tends to go wrong. EU sanctions don’t allow most work laptops to be sent from the EU to Belarus, and the US has its own export rules. That leaves three realistic ways to equip people: the EOR buys equipment in Belarus, you lease it from a local provider, or the engineer works on their own laptop and you pay compensation for it.

Below we look at what Belarusian law requires, why shipping from abroad is so difficult, and how the three options compare on cost, tax, security, and what happens when someone leaves.

What Belarusian law says about equipment for remote employees

Remote work is regulated by Chapter 25-1 of the Belarusian Labor Code. It requires the employment contract to set out how and when the employer provides equipment, software, and information security tools, along with the amount the employee is paid for using their own or rented equipment.

Neither of these is fixed by law. You aren’t obliged to supply a laptop, and there’s no statutory rate for the use of an employee’s own. The Ministry of Labor confirmed this in August 2026: the employer provides equipment if the contract says it will, and compensation for the employee’s own or rented equipment is due only if the contract provides for it. The one exception is homeworkers, a different category under Belarusian law, who must be compensated for wear if they use their own tools.

In practice, the details have to be in writing, either in the employment contract or in a remote-work policy that covers who provides the equipment, who owns it, and which costs are reimbursed.

Why sending laptops from abroad is difficult

Under EU rules, it’s prohibited to sell, supply, or export luxury goods to anyone in Belarus or for use in Belarus. The luxury list isn’t limited to watches and cars. It includes laptops worth more than €750, which covers nearly every machine an engineer would use, and it applies regardless of where the laptop was made.

The EU’s dual-use and advanced technology rules add further restrictions on exporting electronics and IT equipment to Belarus. These apply to civilian uses as well, and the exemptions are narrow.

Some companies try buying the laptop in Poland or Lithuania and having someone bring it over. That doesn’t help. EU exporters of certain sensitive goods are required to contractually prohibit re-export to Belarus, and a laptop bought for an engineer in Minsk is still intended for use in Belarus.

If your company or its parent is based in the EU, take this to your sanctions advisers before anyone books a courier.

The US position is more nuanced. Laptops are covered by the US luxury goods controls for Belarus, but License Exception CCD can cover consumer laptops going to private-sector civil end users. It doesn’t apply to government end users or state-owned companies, and it has been narrowed over the years, so ask an export lawyer to confirm the details before anything is shipped.

For most companies, it’s simpler to buy the equipment in Belarus and stay clear of cross-border export rules altogether.

Option 1: Buy through your EOR

With this approach, the EOR buys the laptop in Belarus and owns it. You’re charged for it, normally on the monthly invoice. When the engineer leaves, they either return it or buy it at a price agreed in advance.

Belarus charges 20% VAT on equipment, and if the employer is an HTP resident, that VAT is usually a cost you can’t get back. HTP residents don’t charge VAT on their own sales, and as a result they can’t deduct input VAT on the related purchases. There’s more on how this exemption works in our article on HTP residency benefits.

HTP residents can also avoid import duties and import VAT on technological equipment, but only as part of an investment project approved in advance by the HTP’s Secretariat. It isn’t designed for a few laptops.

Hand each device over with a signed handover record that lists the model, serial number, and any accessories. If there’s ever a dispute about damage or a missing charger, that record is what you’ll rely on.

If a company-owned laptop is damaged through negligence, the employee’s liability is normally capped at their average monthly earnings. Full liability only applies in the situations listed in the Labor Code, intentional damage being one of them.

This is the option we’d usually suggest for long-term hires, particularly where security requirements are strict or you want everyone on standard hardware.

Option 2: Lease or rent locally

Some local IT rental and leasing companies provide laptops to businesses for a monthly fee, and repairs or replacements are often part of the deal. There’s no large upfront payment, and the equipment goes back at the end of the contract.

Over three years, leasing generally costs more than buying, and you may have fewer models to choose from. It’s worth getting quotes from two or three providers in Minsk to compare. Before signing, check who is responsible if a device is lost or stolen, how quickly a replacement arrives, and whether you can return devices early without paying a penalty.

Leasing makes the most sense for short projects and trial periods, or when the team is growing fast and you expect to add or return devices often.

Option 3: Compensate employees for their own laptops

Plenty of Belarusian engineers already have good laptops of their own. The Labor Code allows employees who use their own equipment for work to be compensated for wear, with the amount agreed between employer and employee. For remote staff, the amount and payment terms go into the contract or the remote-work policy.

Guidance from the Social Protection Fund says no social contributions are due on compensation for wear of an employee’s own property. On income tax, Belarusian accounting sources don’t agree on whether the compensation is fully exempt, so check with your EOR’s accountant before settling on an amount. Either way, the payment goes through payroll with the salary, which keeps the admin simple.

The law doesn’t give a formula for the amount. Most employers start from the laptop’s market price and spread it over its expected life, so an $1,800 machine used for three years works out to about $50 a month. It’s worth reviewing the figure once a year or when the engineer upgrades, and stating in the agreement whether compensation continues during vacation or sick leave.

The main concern is control. Company code and data end up on a personal device, you have no say over the hardware, and the laptop leaves with the person. If you choose this option, ask for device management or at least a separate work profile, turn on disk encryption, and agree how company data will be removed when employment ends.

Compensation is a reasonable choice for senior engineers who already own high-end machines. It also suits short-term roles and contractors who are moving onto an employment contract.

Monitors, chairs, and internet

Monitors, chairs, and other extras can be handled in the same two ways. You can pay an allowance through payroll, either once or monthly, which is taxed as income, or buy the items and keep them as company property. Many employers use a mix of both, alongside the rest of their benefits package for Belarusian engineers.

For HTP employers, the allowance route can cost less than you’d expect. HTP residents calculate social contributions on the national average wage, so an allowance paid to someone who already earns more than that only attracts income tax.

You can also cover internet and electricity. Put the amounts and conditions into the compensation agreement.

Security and offboarding

Agree the rules before you hand out any equipment. Belarusian law already says remote employees may use the employer’s equipment only for work and can’t let anyone else use it. Your policy should repeat this and add your own security requirements.

There’s a safety obligation as well. The employer is required to familiarize remote employees with labor protection requirements for any equipment it provides or recommends.

For devices you own, keep a simple inventory showing who has which laptop, when it was issued, and when it’s due for replacement. It takes little effort and saves a lot of guesswork when people change roles or leave.

Offboarding goes more smoothly if the details are settled early: how a device is returned, whether the employee can buy it and for how much, and what happens if it isn’t returned. Deductions from final pay are restricted by law, so don’t build the process around them.

Buy, lease, or compensate at a glance

Factor	Buy through EOR	Lease locally	Compensate (own laptop)
Upfront cost	Full price, including 20% VAT	None	None
Monthly cost	Purchase spread over the device’s life	Fixed rental fee	Agreed compensation
Tax notes	VAT generally not recoverable for HTP employers	Check VAT on rental fees	No social contributions; confirm income tax
Security control	High	High	Lower; needs device management
Offboarding	Device returned or bought out	Device returned to the lessor	Company data removed; laptop stays with employee
Best for	Long-term hires, strict security	Short projects, fast-growing teams	Senior engineers with good machines, short roles

As a rough guide, a $2,000 laptop (VAT included) used for three years costs about $56 a month. Paying an engineer around $50 a month to use their own machine comes to roughly the same, with no hardware to look after. Leasing is usually more expensive than both, though repairs and replacements are typically included.

Rules as of September 2026. Prices are illustrative; get local quotes for your actual setup.

Frequently asked questions

Do I have to provide a laptop to a remote employee in Belarus?

No. It’s up to the employment contract. You can supply equipment, pay compensation for the employee’s own, or do both, provided the terms are written into the contract or a remote-work policy.

Can I ship a company laptop from the EU or US to Belarus?

From the EU, generally no. Laptops worth over €750 are covered by the EU’s luxury goods export ban for Belarus, and other EU export restrictions apply too. From the US, License Exception CCD may cover consumer laptops for private-sector end users, but the conditions are detailed and worth checking with export counsel. Buying in Belarus avoids both questions.

Is compensation for using a personal laptop taxed?

No social contributions are charged on compensation for wear of an employee’s own property. Belarusian sources disagree about income tax, so ask your EOR’s accountant before you agree on an amount.

Who owns the laptop when I hire through an EOR?

Normally the EOR, since it’s the legal employer and bought the device. Your agreement with the EOR should cover what happens to the laptop when the engineer leaves, including return and buyout.

What happens if an employee breaks or loses a company laptop?

Where the damage was caused by negligence, the employee’s liability is generally limited to their average monthly earnings. Full liability applies only in the cases set out in the Labor Code, including intentional damage.

Can I pay a home-office stipend?

Yes. It’s paid through payroll and taxed as income. For HTP employers, it doesn’t add employer social contributions for employees whose pay is already above the national average wage.

How EOR.by handles equipment

When you hire through EOR.by, we’re the legal employer, so the equipment terms are part of the employment contract or our remote-work policy from the start. We can buy equipment in Belarus, hold it on our balance sheet, and add the cost to your monthly invoice. If your engineers would rather use their own laptops, we can set up a compensation arrangement instead.

For roles you haven’t filled yet, our IT recruitment team can put the equipment terms into the job offer.

Let us know how many people you’re onboarding and what you have in mind for equipment, and we’ll recommend a setup.

You can contact our team here.