Labor relations are the basis of interaction between employer and employee, regulated by the Labor Code of the Republic of Belarus.

When paying wages and other income to employees, the employer is obliged, in accordance with current legislation, to withhold and remit personal income tax to the budget. All operations related to wage payment must be documented and reflected in accounting and tax records.

However, some companies use various schemes to evade tax payment, including by replacing labor relations with civil-law ones. The desire of a business entity to gain an advantage in entrepreneurial activity is understandable, but one should not forget the applicable rules—norms, in particular, of tax legislation, neglect of which may lead to very negative consequences.

Schemes employed by business entities are successfully thwarted by tax authorities.

Thus, during an audit of an LLC from Mogilev engaged in real estate activity, facts were established of concealing revenue and paying unofficial income to the founder and unemployed workers. As a result of the audit, taxes and penalties amounting to more than 1 million rubles were assessed. In addition, the organization and its official were fined 210,500 rubles. Criminal proceedings were initiated against the founder and the official of the LLC.

A private retail enterprise from Bobruisk concealed cash proceeds from the sale of goods amounting to almost 1.1 million rubles, which were used to pay unofficial income to hired workers. As a result, taxes assessed against the taxpayer in the total amount of 397,400 rubles, including personal income tax of 226,800 rubles, were paid into the budget.

During an audit of a wholesale LLC from Mogilev, facts were established of replacing labor relations with civil-law ones under contracts with several controlled individual entrepreneurs. The total value of incorrectly formalized services exceeded 130,000 rubles. As a result of the audit, taking into account other violations, 37,000 rubles of taxes, penalties, and fines were assessed, which were paid into the budget in full.

A construction LLC from Bobruisk, in order to avoid full tax payment, concluded fictitious contracts for construction work that subcontracting organizations actually did not perform. The audit also established facts of payment to officially unemployed workers. As a result of the audit, taxes and penalties amounting to almost 125 thousand rubles have been charged for payment. Criminal proceedings have been initiated against the organization's manager.

In total, as a result of field inspections conducted by the tax authorities of Mogilev Region in the first half of 2026, 46 cases of non-payment of personal income tax were identified. The amount claimed for payment into the budget is 3.4 million rubles of personal income tax.

Once again, it should be noted that the employer's duty is to formally formalize labor relations. The absence of a written employment contract (agreement) and payment of unofficial wages pose a risk to the employee. Therefore, an employee who is offered a salary 'in an envelope' must be aware of the possible consequences for themselves:

• not receive a full pension and benefits due to incomplete payment of insurance contributions for mandatory pension and medical insurance;
• not receive vacation pay, settlement upon dismissal;
• not receive full payment for sick leave;
• be refused issuance of a visa for travel abroad;
• not receive wages in case of any conflict with the employer;
• not receive social guarantees related to layoffs, downtime, training, childbirth, workplace accidents or occupational diseases, and other life situations;
• not obtain a bank loan for purchasing housing, paying for education, treatment, etc.

Dear citizens!

Stay vigilant, do not agree to receive wages 'in envelopes'.

You can report information about cases of employers concealing the actual amount of wages to the MNS contact center at phone numbers +375 17 229 79 79 or 1