The Shklov District Department of the Social Security Fund has announced that a new resolution by the Council of Ministers will come into effect in Belarus on January 1, 2027. This resolution updates the list of payments that are exempt from contributions to both the state budget and Belgosstrakh. The changes aim to harmonize the rules for calculating insurance contributions and income tax.

Key changes effective from 2027:

• Retirement severance pay: The exemption from contributions is now limited to three times the employee's average monthly salary (previously nine times). If the severance pay exceeds this limit, contributions will be required on the excess amount.
• Personal property compensation: A cap of two minimum monthly wages per employee has been introduced for compensation payments. This also applies to compensation for depreciation of personal vehicles, equipment, tools, and work-related devices. Any amount exceeding this limit will be subject to contributions. The measure aims to prevent wages from being disguised as compensation payments.
• Souvenirs and gifts: Payments are accounted for within the limits set by the Tax Code. For example, in 2026, the limit is 259 rubles from each source during the tax period.
• Events: Expenses for ideological events, such as celebrations, charitable activities, and state symbols, are exempt. This includes costs for employee participation in official celebrations on national holidays and anniversaries, thematic and charitable events, purchase of flowers, souvenirs, and state symbols, as well as transportation of employees to event venues.
• Healthcare: The medical care benefit has been extended to include dependent children up to 18 years of age. """