From January 1, 2027, a decree of the Council of Ministers will come into force in Belarus, updating the list of payments that are exempt from contributions to the fund budget and Belgosstrakh. The changes aim to bring the rules for calculating insurance contributions and income tax closer together.

Key innovations from 2027:

Pension exit allowance: exemption from contributions is limited to three average monthly salaries of the employee (previously it was nine). If the allowance exceeds this limit, contributions must be calculated on the excess amount.

Compensation for personal property: a limit of two minimum wages per month per employee is introduced. For compensations for wear and tear of personal vehicles, equipment, tools, and implements used in work, a limit is set. Contributions will be levied on amounts exceeding this threshold. The measure is aimed at preventing cases where salaries are paid under the guise of compensations.

Souvenirs and gifts: payments are taken into account 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 (festivities, charity, state symbols) are exempt. This includes, for example, costs for employees' participation in official celebrations for state holidays and commemorative dates, thematic and charitable campaigns, the purchase of flowers, souvenirs, and state symbols, as well as transportation of employees to event venues.

Medicine: The benefit for medical assistance also extends to children under 18 under guardianship.