MogilevNEWS.by 18.09.2026 All operations related to remuneration for labor must be documented and reflected in accounting and tax records. However, some companies use various schemes to evade taxes, including by substituting labor relations with civil-law ones, which leads to very negative consequences.

— The schemes used by business entities are successfully suppressed by tax authorities, — noted the press center of the inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Mogilev region, and cited a number of examples. — Thus, during an inspection of an LLC from Mogilev engaged in real estate activities, facts of concealing revenue and paying unofficial income to the founder and workers not officially employed were established. Based on the inspection results, taxes and penalties totaling more than 1 million rubles were assessed. In addition, a fine of more than 210 thousand rubles was imposed on the organization and its official. A criminal case was initiated against the founder and official of the LLC.

A private retail enterprise from Bobruisk concealed cash revenue from the sale of goods totaling almost 1.1 million rubles, which was used to pay unofficial income to hired workers. As a result, taxes assessed to the payer totaling 397.4 thousand rubles, including personal income tax in the amount of 226.8 thousand rubles, were paid to the budget.

During an inspection of a wholesale LLC from Mogilev, facts of substituting labor relations with civil-law ones under contracts concluded with several controlled individual entrepreneurs were established. The total cost of incorrectly formalized services exceeded 130 thousand rubles. Based on the inspection results, taking into account other violations, 37 thousand rubles in taxes, penalties, and fines were assessed for payment, which were fully paid to the budget.

A construction LLC from Bobruisk, in order to underpay taxes, entered into fictitious contracts for construction work that subcontracting organizations did not actually perform. The inspection also established facts of payments to workers not officially employed. Based on the inspection results, taxes and penalties totaling almost 125 thousand rubles were assessed for payment. A criminal case was initiated against the head of the organization.

In total, based on the results of field inspections conducted by the tax authorities of the Mogilev region in the first half of 2026, 46 facts of non-payment of personal income tax were established. A total of 3.4 million rubles of personal income tax from individuals was assessed for payment to the budget.

"Once again, it should be noted that the employer's obligation is to officially formalize labor relations," the interviewees continued. "The absence of a written employment agreement (contract) and the 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 consequences that may arise for them personally.

Among the undeniable downsides are the failure to receive:

— pensions and benefits in full as a result of incomplete payment of insurance contributions for compulsory pension and medical insurance;

• vacation pay and final settlement upon dismissal;
• full payment of sick leave benefits;
• wages in the event of any conflict with the employer;

— social guarantees related to redundancy, downtime, training, the birth of a child, an industrial accident or occupational disease, and other life situations;

• a bank loan for purchasing housing, paying for education, treatment, etc.

Among the negative consequences is also being refused a visa for travel abroad.

"Be vigilant, do not agree to receive wages 'in envelopes.' You can report facts of an employer concealing the real amount of remuneration to the contact center of the Ministry of Taxes and Levies at (8-017) 229-79-79 or 189. You can also send a written message to the tax authority at your place of registration. Compliance with tax legislation is not only an obligation but also the foundation of trusting relations between the state, business, and society," the tax inspectors summed up.