Starting January 1, 2027, a decree of the Council of Ministers comes into effect in Belarus that updates the list of payments for which contributions are not deducted from the fund and Belgosstrkh budget. The changes are aimed at bringing closer the rules for calculating insurance contributions and income tax.

Pension exit benefit: exemption from contributions is limited to three monthly salaries of the employee (previously it was nine). If the benefit exceeds this limit, contributions will need to be charged for the excess amount.

Compensation for personal property: a limit of two minimum monthly wages per employee is introduced. For compensations for the wear and tear of personal vehicles, equipment, tools and accessories used in work, a limit is also introduced. Contributions will be charged for amounts exceeding this limit. This measure is aimed at preventing cases where salary is paid in the form of compensation.

Souvenirs and gifts: payments are accounted for within the limits established by the Tax Code. For example, in 2026 this is 259 rubles from each source during the tax period.

Events: expenses for ideological events (celebrations, charity, state symbolism) are exempted. For example, this includes expenses for employee participation in official celebrations on state holidays and commemorative dates, thematic and charitable actions, purchasing flowers, souvenirs and state symbols, as well as transporting employees to the location of events.

Medicine: The benefit on medical assistance is also extended to children under guardianship up to 18 years old.