Why the Same Gross Salary Nets More at an HTP Company, and What That Means for Your Offer

It’s a question we hear a lot from founders hiring their first engineers in Belarus. Two companies offer a senior backend developer the same 15,000 BYN a month before tax. One of them is a resident of the Hi-Tech Park (HTP), the other isn’t. The developer compares both offers and finds that the HTP one pays slightly more once deductions come out. Same gross, different net.

The short answer is social contributions. The longer answer matters more, because the rule behind that small difference in take-home pay also cuts the employer’s costs by several thousand rubles a month per person. Plenty of foreign employers only notice this once the first payroll comes through.

Below we go through where the gap comes from, what it’s worth with 2026 numbers, the part of the rule that works against employees, and how to use all of it when you put an offer together. If you’re on the candidate side, there’s a section for you near the end as well.

HTP employees don’t pay 9% tax anymore

You can still find English-language guides saying that Hi-Tech Park employees pay 9% personal income tax. They’re out of date. The reduced rate for HTP staff ended in 2023, and since then HTP employees have paid the same 13% as everyone else in Belarus.

2026 did bring a change at the top of the scale. After the latest amendments to the Tax Code, income up to 350,000 BYN a year is taxed at 13%. The portion between 350,000 and 600,000 BYN is taxed at 25%, and anything above 600,000 BYN at 30%. HTP status has no effect on these rates. A developer earning 400,000 BYN a year pays the higher rate on the top 50,000 BYN whether their employer is in the park or not.

So the income tax line on the payslip is identical in both cases. The difference sits one line below it.

The rule behind the difference

Every employee in Belarus pays 1% of their salary to the Social Protection Fund, known locally as FSZN. The employer pays a lot more on top of the salary, 34% in total, of which 28% goes to pension insurance and 6% to social insurance.

For HTP residents, the base for these contributions is limited. The park’s official list of resident benefits states that contributions for HTP employees are calculated from the average salary in Belarus. In plain terms, contributions are charged only on the part of salary up to one national average monthly wage. Whatever is paid above that isn’t subject to contributions at all.

Companies outside the park have a ceiling too, but it’s five times higher. They pay contributions on salary up to five national average wages, which for most IT salaries means the full amount.

The average used is the one for the month before the payroll month, so September 2026 salaries are capped using the August figure. Belarus uses the same reference month for the standard ceiling of five average wages, as the US Social Security Administration notes in its country profile of Belarus. Since the statistics office publishes the figure with a delay, accountants usually recalculate contributions once it’s available. One more detail is worth knowing: the cap covers only employees on employment contracts. People who work for an HTP company under civil-law contracts don’t get it, and contributions on their fees are charged in full.

The cap works on both parts of the contribution, the employee’s 1% and the employer’s 34%. That’s the whole reason the effect is small for the developer and large for the company.

One more thing follows from this. If someone earns at or below the national average, HTP status doesn’t change their net pay by a single ruble. It only starts to matter above that level, which in IT covers nearly every hire.

Running the numbers

For September 2026 payroll, the cap is based on the August national average salary of 3,135.9 BYN, as published by Belstat. Going back to our developer on 15,000 BYN a month (roughly $5,150 at recent exchange rates): that salary is just below the non-HTP ceiling of five average wages, which is 15,679.50 BYN, so outside the park contributions are charged on all of it.

Monthly, BYN	Non-HTP company	HTP company
Gross salary	15,000.00	15,000.00
Personal income tax (13%)	1,950.00	1,950.00
Employee FSZN contribution (1%)	150.00	31.36
Net pay to employee	12,900.00	13,018.64
Employer FSZN contribution (34%)	5,100.00	1,066.21
Employer cost (gross + FSZN)	20,100.00	16,066.21

Accident insurance with Belgosstrakh isn’t included. It’s a small percentage of the full salary in both cases, so it doesn’t affect the comparison.

The developer at the HTP company ends up with 118.64 BYN more each month, about 1,424 BYN over a year. That’s around 0.8% of gross. Pleasant to have, but it won’t change anyone’s decision on its own.

On the employer side, the numbers look very different. The HTP company pays 4,033.79 BYN less in contributions every month for this one person, which adds up to about 48,400 BYN a year, or roughly $16,600. If you want to see how that plays out across different roles and seniority levels, with benefits and EOR fees included, our IT salary benchmarks for Belarus break it down role by role.

How the gap changes with salary

The effect isn’t linear. Below the national average there’s no gap at all. Between one and five average wages it grows with every extra ruble of salary. Above five average wages it stops growing, because at that point the non-HTP company reaches its own ceiling. Here’s what that looks like at four salary levels, per month, using the August 2026 average:

Monthly gross salary, BYN	Extra net pay for employee	Employer saving on FSZN
3,000 (below the national average)	0.00	0.00
8,000	48.64	1,653.79
15,000	118.64	4,033.79
25,000 (above five average wages)	125.44	4,264.82

So even a principal engineer on 25,000 BYN a month gets only about 125 BYN extra from HTP status. For the employer, a team of ten engineers at that level means more than 500,000 BYN a year that doesn’t go to FSZN. That money, not the developer’s extra 125 BYN, is what this article is really about.

What the cap costs employees

There is a downside, and experienced Belarusian developers know about it. Contributions pay for social benefits, and in Belarus those benefits are tied to what was contributed.

When an HTP employee goes on sick leave or maternity leave, the benefit isn’t based on their actual salary. In Belarus, these benefits are calculated from the earnings that social contributions were paid on, and for HTP employees those contributions are based on the national average salary rather than on what they actually earn. For someone earning well above the average, that can mean a noticeably smaller payment in any month with sick days.

Pensions work the same way. The state pension record builds up from the capped amount rather than the real salary, so a senior developer who spends years at HTP companies ends up with a pension record that looks like an average earner’s.

That’s why good HTP employers usually add something here. Many cover the difference between the statutory sick pay and the full salary out of their own budget, and some add voluntary pension insurance or private medical cover. Candidates who have worked in the park before tend to ask about sick leave before they accept, so it helps to have a clear answer ready.

What this means for your offer

If you’re hiring in Belarus, this is how we’d approach it when putting an offer together.

Show net pay, not only gross

Developers in Belarus think in take-home pay, and many still think in dollars. If the offer only lists gross in BYN, the candidate will work out the net themselves and compare it with whatever else they have on the table. It’s better to do that math for them. Put gross and net side by side, say which currency the salary is pegged to (a lot of IT contracts reference USD and pay in BYN at the National Bank rate), and add a line about the HTP cap. If you don’t have anyone in-house to prepare these figures, a payroll provider can calculate them for each offer.

The explanation doesn’t need to be long. Something like this is enough: “We are an HTP resident, so social contributions are calculated on the national average wage. Your net pay is slightly higher as a result, and we top up sick leave to your full salary.” It answers the questions the candidate would otherwise have to ask.

Don’t lean on the net difference

A difference of under 1% won’t decide between two offers. If a company outside the park offers 500 BYN more gross, the candidate still comes out ahead there after contributions. Mention the HTP effect because it’s accurate and people appreciate the transparency, but don’t expect it to carry the offer.

Put part of the saving back into the offer

What actually gives you room to negotiate is the roughly 1,600 to 4,300 BYN a month per person, depending on salary, that you’re not paying in contributions. How you use it is your call, but the options that matter most to candidates are fairly predictable. A higher gross salary raises net pay far more than the cap ever will. Topping up sick pay to full salary removes the one real disadvantage of working for an HTP company. Health insurance, a 13th-month bonus and a learning budget are the other things Belarusian developers look at closely when they compare offers.

How much of the saving to reinvest depends on the role. Where you’re competing hard for a small pool of people, it’s usually worth putting most of it into the offer. Our overview of the tech skills foreign employers pay a premium for in Belarus shows where that competition is strongest in 2026.

Model high salaries over the full year

The progressive tax rates only affect a small group. 350,000 BYN a year works out to about 29,200 BYN a month, which is more than most senior developers earn. Principal engineers, heads of engineering and people with large bonuses or dividends can cross it, though. The threshold is annual, so the higher rate applies only to income above it over the whole year, and the extra tax is settled through a declaration. For these hires, calculate net pay for the year rather than per month. Otherwise the figure you show the candidate will be too optimistic.

Remember the park’s own fee

Residency isn’t free for the company either. HTP residents pay the park administration 1% of their revenue. For most IT businesses that’s far less than the contribution saving, but it belongs in the calculation if you’re deciding whether to join the park yourself or hire through a provider that is already a resident.

Check that your EOR is an HTP resident

If you employ people in Belarus through an employer of record, the cap only applies when the EOR itself is registered in the park. A provider outside the park pays contributions on the full salary and passes that cost on to you, often without spelling it out. Before you sign, ask directly whether the provider is an HTP resident, and ask for a quote that shows how contributions were calculated.

Our EOR service runs under HTP residency, so the capped contributions are already reflected in the estimates we send to clients.

If you’re the candidate

If you’re comparing offers yourself, the HTP question is worth asking, but it shouldn’t be the first thing you look at. Start by making sure you’re comparing the same thing: gross with gross or net with net, in the same currency. Then ask whether the company is an HTP resident. If it is and your salary is above the national average, you can expect a slightly higher net than the same gross would give you elsewhere.

After that, ask how sick leave is paid. If the company pays only the statutory benefit, a single week of sick leave can easily cost you more than the HTP effect adds over a whole year. Finally, look at the rest of the package. Health insurance, a pension plan or a 13th salary will usually be worth more than anything the cap does for your net pay.

FAQ

Do HTP employees pay less income tax than other employees in Belarus?

No. The reduced rate for HTP staff was abolished in 2023, and they now pay the standard 13%. The 25% and 30% rates for very high annual incomes apply to them the same way they apply to everyone else.

How much more will I take home at an HTP company?

That depends on your salary. If you earn the national average or less, nothing changes. Above that, the difference grows with your salary until it reaches about 125 BYN a month for salaries above five average wages, based on 2026 figures.

Does the HTP cap reduce sick pay and maternity benefits?

Yes. For HTP employees, these benefits are calculated from the capped earnings on which contributions were paid, not from the actual salary. That’s why many HTP companies pay the difference themselves.

How can I check whether a company is an HTP resident?

The simplest way is to ask the employer to confirm it in writing. The regime is supervised by the Ministry of Economy, and the park itself publishes information about its residents.

Do bonuses change the picture?

Bonuses count toward the month in which they’re paid. At an HTP company, the part of that month’s earnings above the cap isn’t subject to contributions, so even a large bonus adds very little in contributions. Income tax is still charged on the full amount, and big bonuses count toward the annual thresholds for the 25% and 30% rates.

Should offers in Belarus be quoted gross or net?

We’d recommend both. Gross is the figure that goes into the employment contract, while net is the number the candidate will actually compare. Showing both saves you an awkward conversation after the first payslip.

Is the HTP saving worth it for a small team?

In most cases, yes. A single senior developer on 15,000 BYN saves the employer around 48,000 BYN a year in contributions. Small teams usually don’t apply for residency themselves and hire through an HTP-resident EOR instead.

Final thoughts

The same gross salary nets more at an HTP company because of the cap on social contributions. For the employee, it’s worth about 125 BYN a month at most, and it comes with smaller sick pay and a lower pension record. For the employer, it’s worth thousands of rubles a month for every senior hire.

Companies that hire well in Belarus tend to be open about all of this. They show net pay, explain the cap, cover the sick leave gap and put part of the saving back into salaries and benefits. The offer is only the first step, of course. What happens in the first three months matters just as much, which is why we put together a 90-day onboarding plan for remote Belarusian developers.

If you’re still deciding how to set up your team in Belarus, treat the contribution cap as one of the core numbers in that decision, alongside salary levels and the benefits you plan to offer.

And if you’d like an exact breakdown of net pay and total employer cost for a specific role, get in touch with our team. We’ll send you figures you can use directly in your offer.