Type of benefit and guarantee

Legal norm

Content of the legal norm

Guarantees upon Conclusion and Termination of Employment Contract

Prohibition of Refusal to Conclude an Employment Contract

Part one of Art. 268 of the Labor Code of the Republic of Belarus (hereinafter referred to as the LC)

It is prohibited to refuse women the conclusion of an employment contract and to reduce their wages for reasons related, inter alia, to the presence of a child with a disability under the age of 18 years 

Conclusion of a Contract

Part three of point 2 of the Decree of the President of the Republic of Belarus of 12.04.2000 No. 180 "On the procedure for applying the Decree of the President of the Republic of Belarus of 26 July 1999 No. 29"

Contracts with women with disabled children under 18 years of age, whose employment contracts were concluded for

With mothers raising children with disabilities under the age of 18, termination of the employment contract at the initiative of the employer is not allowed, except in cases of liquidation of the organization, termination of the activities of a branch, representative office, or other separate subdivision of the organization located in another locality, termination of the activities of an individual entrepreneur, as well as for reasons provided for in paragraphs 2, 4, 5, 7-9 of Article 42 and Article 47 of the Labor Code.

Labor Specifics

Restriction on involvement in night work, overtime work, work on public holidays, festive days, days off, and business trips.

Part three of Art. 120 of the Labor Code, part three

Women with disabled children under 18 years of age may be involved in night work, overtime work, work on public holidays, festive days, days off, and be sent on business trips only with their consent only with their consent

Leave

Annual leave

Clause 8 of Part two of Art. 166 Labor Code, Clause 3 of Part four of Art. 168 Labor Code

Within 6 months of employment, the employer is obliged to grant annual leave at the employee's request to women raising a child with a disability under the age of 18.
When compiling the schedule of annual leave, the employer is obliged to plan leave at the employee's request during the summer or other convenient time for women raising a child with a disability under the age of 18.

Short-term leave without pay

Clause 1 of Part 1 of Article 189 of the Labor Code

The employer is obliged to grant leave without pay for up to 14 calendar days at the employee's request to women raising a child with a disability under the age of 18.

Additional

Monthly additional day off

Part one, Art. 265 Labor Code,

Instructions on the procedure and conditions for granting one additional day off per month with payment at the average daily wage at the expense of state social security funds, approved by Resolution of the Ministry of Labor and Social Protection of the Republic of Belarus dated 11.06.2014 No. 34

A mother (stepmother) or father (stepfather), guardian (custodian) raising a child with a disability under the age of 18, upon her (his) application, is granted one additional day off monthly with payment at the average daily wage at the expense of state social security funds in the procedure and under the conditions determined by the republican body

state administration body implementing state policy in the field of labor

An additional day off per week

Part two of Art. 265 of the Labor Code,

Instruction on the procedure and conditions for granting one additional day off per week with payment at the rate of the average daily wage, approved by the resolution of the Ministry of Labor and Social Protection of the Republic of Belarus dated 11.06.2014 No. 34

A mother (stepmother) or father (stepfather), guardian (custodian) raising a child with a disability under the age of 18 is granted, upon her (his) written request, one additional day off per week with payment at the rate of the average daily wage in the manner and under the conditions determined bythe republican body of state administration, conducting state policy in the field of labor

Additional labor and socio-economic guarantees for families raising children with disabilities,  may be contained in local and sectoral agreements, collective agreements

State benefits

Benefit for childcare up to 3 years of age (increased amount)

Clause 2 of Art. 13 of the Law of the Republic of Belarus dated 29.12.2012 No. 7-Z “On state benefits for families raising children” (hereinafter referred to asLaw No. 7-Z)

For a disabled child under the age of 3, a childcare allowance for a child under the age of 3 is appointed and paid in the amount of 45% of the average monthly wage.

Allowance for children over 3 years old from certain categories of families

Subparagraph 1.1 of paragraph 1, paragraph 3 of Article 15 of Law No. 7-Z

The right to an allowance for children over 3 years old from certain categories of families is granted to the mother (stepmother) or father (stepfather) in a complete family, a parent in a single-parent family, an adoptive parent,guardian (trustee) when raising a child (children) over 3 years of age, if a disabled child under 18 years of age is being raised in the family. A benefit for children over 3 years of age from certain categories of families is assigned for each child over 3 years of age, in particular for a disabled child under 18 years of age in the amount of 70% of the highest value of the subsistence minimum, for other children - 50% of the subsistence minimum

Benefit for caring for a disabled child under 18 years of age

Clause 5, Article 18 of Law No. 7-Z

A benefit for caring for a disabled child under 18 years of age is assigned for each disabled child under 18 years of age, regardless of receiving other types of family benefits, in the following amounts:
- for caring for a disabled child with I or II degree of health loss - 100% of the highest value of the subsistence minimum;
- for caring for a disabled child with III or IV degree of health loss, until they reach the age of 3 yearsinclusive - 100% of the maximum subsistence minimum amount, after the child reaches the age of 3 - 120% of the maximum subsistence minimum amount

Right to temporary disability benefits for caring for a child with a disability

Subparagraphs 2.1, 2.2 of paragraph 2 of Article 19 of Law No. 7-Z

The right to temporary disability benefits for childcare is granted to:
individuals actually caring for:
- a sick child under the age of 14 (a child with a disability under the age of 18);
- a child under the age of 3 and a child with a disability under the age of 18 in case of illness of the mother or another person actually caring for the child and receiving state benefits provided for by Article 12 or 18 of Law No. 7-Z;
the mother (stepmother) or father (stepfather), adoptive parent (adoptive mother), guardian (custodian) of a child with a disability under the age of 18 in case the child with a disability requires care during their sanatorium-resort treatment, medical rehabilitation, and provided that care for the child with a disability is not provided by another person, including the other parent, with the payment of benefits for childcare for a child with a disability under the age of 18, or if it is

Benefit for temporary disability for caring for a child with a disability under 18 years of age in case of his sanatorium-resort treatment, medical rehabilitation

Parts one, two of clause 7 of Article 20 of Law No. 7-Z

A temporary disability benefit for caring for a child with a disability under the age of 18, in case of his sanatorium-resort treatment, medical rehabilitation, is granted for the entire period (taking into account travel time to and from) of caring for a child with a disability under the age of 18 in sanatorium-resort organizations of the Republic of Belarus.

Pension

Early retirement on age

Article 20 of the Law of the Republic of Belarus of 17.04.1992 No. 1596-XII "On Pensions" (hereinafter referred to as Law No. 1596-XII)

Mothers who raised children with disabilities (disabled since childhood)not less than 8 years prior to their coming of age, are entitled to an old-age pension with a reduction of the generally established retirement age by 5 years and with a work record of not less than 20 years.
Fathers who have raised children with disabilities (disabled from childhood) for not less than 8 years prior to their coming of age are entitled to an old-age pension with a reduction of the generally established retirement age by 5 years and with a work record of not less than 25 years, if the mother of the child with a disability (disabled from childhood) has not used her acquired right to an old-age pension in accordance with the first part of Article 20 of Law No. 1596-XII and has waived this right in favor of the father, or has not used the right to an old-age pension in accordance with the first part of Article 20 of Law No. 1596-XII due to her death.

Periods of care for a child with a disability under the age of 18 are included in the work record until the persons providing care reach the age entitling them to a social pension (men - 65 years, women - 60 years), subject to the conditions provided for in subparagraph "d" of the second part of Article 51 of Law No. 1596-XII (subparagraph 1.2 of paragraph 1 of the Decree of the President of the Republic of Belarus of June 29, 2017 No. 233 "On Pension Provision for Certain Categories of Citizens")

Housing Issues

Receiving housing

Social housing

Subparagraph 1.11 of paragraph 1 of Article 111 of the Housing Code of the Republic of Belarus

Citizens registered as needing housing improvement, in whose families there are children with disabilities, have the right to obtain social housing

Preferential loan for construction (reconstruction) or acquisition of residential premises

Clause 8 of subparagraph 1.1 of paragraph 1 of Decree of the President of the Republic of Belarus of January 6, 2012 No. 13 "On certain issues of providing state support to citizens in the construction (reconstruction) or acquisition of residential premises"

Citizens are granted the right to receive preferential loans for the construction (reconstruction) or acquisition of residential premises,

Distribution of graduates

Subparagraph 6.2 of paragraph 6 of Article 83 of the Education Code of the Republic of Belarus

The place of work for graduates during the distribution is determined by the educational institution or the state body independently, taking into account the available applications and concluded cooperation agreements, and for graduates who belong to the category of children with disabilities under 18 years of age, Group I or II disabled persons, a place of work is provided taking into account their health status at the place of residence of their parents, spouse, or with their consent, another available place of work.

Military Service

Deferment from conscription for active military service, reserve service

Paragraph 6 of Part six of Article 32 of the Law of the Republic of Belarus of 05.11.1992 No. 1914-XII "On military duty and military service"

Deferment from conscription for active military service, reserve service due to family circumstances is granted to citizens who have a child with a disability

Early dismissal from alternative service

Paragraph 5 of Part two of Article 29 of the Law of the Republic of Belarus of 04.06.2015 No. 276-Z "On alternative service"

Citizens,

State social benefits

Free manufacturing and repair of dental prostheses, provision of other technical means of social rehabilitation

Subparagraph 2.2 of paragraph 2 of Article 11 of the Law of the Republic of Belarus of June 14, 2007 No. 239-Z "On state social benefits, rights and guarantees for certain categories of citizens" (hereinafter referred to as Law No. 239-Z)

Right to free manufacturing and repair of dental prostheses (except for prostheses made of precious metals, metal-acrylics (metal composites), metal-ceramics and porcelain, as well as the application of a protective and decorative coating made of titanium nitride) in state institutions

children with disabilities under the age of 18, as well as the right to be provided with other technical means of social rehabilitation in accordance with the State Register (list) of technical means of social rehabilitation in the manner and under the conditions determined by the Government of the Republic of Belarus, are entitled to receive services from healthcare organizations at their place of residence.

Vouchers for sanatorium-resort treatment and recreation

Paragraph 3 of Part Two of Clause 7 of the Regulation on the procedure for referring the population for sanatorium-resort treatment and recreation, approved by Decree of the President of the Republic of Belarus of August 28, 2006 No. 542

Vouchers are allocated and issued by decision of the regional and Minsk city divisions of the Republican Center for Recreation and Sanatorium-Resort Treatment of the Population at the place of residence of citizens to children with disabilities under the age of 18.

Travel benefits

Items 13, 17 of Article 13, subparagraphs 1.12 and 1.17 of paragraph 1 of Article 14 of Law No. 239-Z

The right to free travel on general railway transport on urban lines trains, general inland water transport carrying out urban passenger transportation on regular routes, urban electric transport and the metro, on general road transport carrying out urban passenger road transportation on regular routes, except for taxis, regardless of place of residence, and for those residing in rural councils, urban-type settlements and cities of district subordination, which are administrative-territorial units, urban-type settlements which are territorial units (if they are administrative centers of districts), cities of district subordination which are territorial units – also on general road transport carrying out intercity passenger road transportation on regular routes, within the boundaries of the district of residence, shall be granted to:
- children with disabilities aged up to 18 years;
- a person accompanying a child with disabilities aged up to 18 years.
The right to free travel on general railway transport on regional line economy class trains, general inland water transport carrying out suburban passenger transportation on regular routes, general road transport

Home-based social services

Paragraph 4 of Part One, Paragraph 2 of Part Two, Paragraph 3 of Part Five of Clause 17 of the Instructions on the Procedure and Conditions for Providing Social Services by State Social Service Institutions, approved by the Resolution of the Ministry of Labor and Social Protection of the Republic of Belarus of January 26, 2013 No. 11;
Subparagraphs 25.1 and 25.4 of Clause 25 of the List of Free and Generally Accessible Social Services of State Social Service Institutions with Norms and Standards for Ensuring Citizens with These Services, approved by the Resolution of the Council of Ministers of the Republic of Belarus of December 27, 2012 No. 1218

Territorial centers for social services to the population in the form of home-based social services provide social services to families raising children-disabled persons.

Paymentfor water supply, water disposal (sewerage), gas and electricity supply, supply of liquefied petroleum gas from individual cylinder installations without applying the differentiated payment collection procedure

Paragraphs 4, 5 of clause 10 of the Regulation on the procedure for calculating and making payments for housing and communal services and payments for the use of residential premises of the state housing fund, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 12.06.2014 No. 571

Payment for water supply, water disposal (sewerage), gas and electricity supply, supply of liquefied petroleum gas from individual cylinder installations is made **at subsidized tariffs for the population without applying the differentiated payment collection procedure** for water supply, water disposal (sewerage), gas and electricity supply, supply of liquefied petroleum gas from individual cylinder installations, depending on the consumption volume:
- incomplete families raising a child with a disability;
- complete families raising a child with a disability with grade III or IV health impairment

Social Guarantees for the Unemployed

The state provides additional guarantees in the field of employment promotion to parents raising children-invalids, who are in particular need of social protection and are unable to compete on equal terms in the labor market

Paragraph 3 of the first part of Article 11 of the Law of the Republic of Belarus No. 125-Z of 15.06.2006 "On Employment of the Population"

Additionalвоспитающchildren with disabilities is ensured  byhiring them

Provision of material assistance to the unemployed

Paragraph 3 of clause 5 of the Regulation on the procedure and conditions for providing material assistance to the unemployed and their family members, as well as to citizens during the period of vocational training, retraining, professional development and mastering the content of the educational program of training courses, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 17.11.2006 No. 1549

Material assistance is provided regardless of participation in paid public works to unemployed parents raising children with disabilities

Right to unemployment benefits under the legislation, regardless of participation in paid public works

Paragraph 2 of clause 10 of the Regulation on the procedure for organizing and conditions for carrying out paid public works, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 23.12.2006 No. 1716

Participation in paid public works is not mandatory for parents raising children with disabilities 

Tax benefits

Right to exemption from income tax when providing gratuitous (sponsorship) assistance to disabled persons 

para. 2 subpara. 1.21 of Art. 163 of the Tax Code of the Republic of Belarus (hereinafter – TC), Appendix 9 to Decree of the President of the Republic of Belarus of 25.01.2018 No. 29 "On Taxation" (hereinafter – Decree No. 29)

Gratuitous (sponsorship) assistance is exempt from personal income tax  inin cash and (or) in kind,  received by disabled persons, in 2018 in an amount not exceeding 12,223 Belarusian rubles  in total from all sources during the tax period

The right to exemption from income tax for donations transferred to charitable accounts of banks of the Republic of Belarus, and received by disabled persons 

para. 2, subpara. 1.21 of Art. 163 of the Tax Code, Annex 9 to Decree No. 29

Are exempt from personal income tax  donations transferred to charitable accounts of banks of the Republic of Belarus, receiveddisabled, in 2018 in an amount not exceeding 12223 Belarusian rubles in total from all sources during the tax period

The right to exemption from income tax when receiving gratuitous (sponsorship) assistance, donations in connection with the need for medical care, including surgical operations

subpara. 3, subpara. 1.21, Art. 163 of the Tax Code

Exempted from personal income tax are gratuitous (sponsorship) assistance in cash and (or) in kind, received into a charitable account of a bank of the Republic of Belarus, donations received by taxpayers in need of medical care, including surgical operations, with appropriate confirmation,issued in accordance with the procedure established by the Ministry of Health of the Republic of Belarus (Form 1 zdor/u-10 "Medical Certificate of Health Status") **regardless of the amount**

Certain disabled employees are entitled to preferential taxation of their main income received from the employer

subclause 1.3 of clause 1 of Article 164 of the Tax Code, Annex 10 to Decree No. 29

Individuals - Group I and II disabled persons, regardless of the causes of disability, **disabled since childhood, disabled children inage of eighteen are entitled to preferential taxation of their main income received from the employer (salary, bonuses, vacation pay) in the form of a standard tax deduction, in 2018 in the amount of 144 rubles per month.

The right to preferential taxation of income of an employee with a child with a disability

subpara. 1.2 para. 1 art. 164 of the Tax Code, Decree N 29

To parents with disabled children under the age of eighteen,the standard tax deduction is provided **in 2018 in the amount of 57 Belarusian rubles per month**.

Right to a benefit on a single tax from individual entrepreneurs and other individuals

Subp. 2.3 p. 2 art. 297 Tax Code

Reduction of the single tax rate for payers who are **disabled** by **20 percent** starting from the month following the month in which the right to the benefit arose, on the basis of a disability certificate or a pension certificate containing information on the assignment of the corresponding disability group to its holder and the period for which it is established

Right to a benefit on a single tax from individual entrepreneurs and otherprivate individuals

Subitem 2.5, Item 2, Article 297 of the Tax Code

A reduction in the single tax rate for taxpayers who are parents (adoptive parents) raising children with disabilities under the age of eighteen by 20 percent, starting from the month following the month in which the right to the benefit arose, up to and including the last day of the month in which the child with a disability reaches the age of eighteen, based on the document certifying identity and the child disability certificate

Education

Right to education

Article 49 of the Constitution of the Republic of Belarus

Everyone has the right to education

Paragraph 1 of Article 3 of Chapter 1 of the Education Code of the Republic of Belarus

Every citizen of the Republic of Belarus has the right to education

Articles 14-18 Chapter 4 of the Law "On Social Protection of Disabled Persons in the Republic of Belarus"

Disabled persons are guaranteed the right to receive basic, supplementary, and special education, taking into account their health status and cognitive abilities... special conditions for obtaining education are created, ... training according to relevant educational programs.

For disabled persons with hearing impairments, education and upbringing are organized... using collective and individual sound amplification equipment, technical means,... using sign language translation...;

...disabled persons with visual impairments –... using assistive technology and special equipment;
...blind persons –... based on the Braille tactile system, partially sighted persons –

Right to free travel to and from the place of study

Items 13 - 14 of Article 47 of the Code of the Republic of Belarus on Education

Transportation of students in preschool educational institutions (if a place is not provided in a preschool educational institution at the place of residence (place of stay)) and general secondary educational institutions located in rural settlements, from the place of residence (place of stay) to the place of study and back in the absence of regular public transport passenger services is organized by local executive and administrative bodies.

The transportation of students with special psychophysical development in preschool, general secondary, and special education institutions by specially equipped vehicles from their place of residence (stay) to the place of study and back is organized by local executive and administrative bodies.

Subparagraph 1.1 of the Resolution of the Council of Ministers of the Republic of Belarus of February 16, 2011, No. 202 "On Certain Issues of Student Travel"

students receiving general secondary and special education have the right to free travel on public road transport of regular city service, city electric transport, and the metro from their place of residence (stay) to the place of study and back during the period from September 1 to June 30.

Decision of the Grodno Regional Council of Deputies of October 12, 2017, No. 286 "On Additional Measures for Social Support of Students"

...additional benefits are provided for travel on public urban transport universally, regardless of the purpose of the trip.

Right to free meals in educational institutions

Subparagraph 1.2. of paragraph 1.  of the Resolution of the Council of Ministers of the Republic of Belarus dated February 29, 2008 No. 307 "On the amount and procedure for charging for meals for children receiving preschool education, special education at the preschool education level" 

Subparagraph 1¹.  of the Resolution of the Council of Ministers of the Republic of Belarus  of February 29, 2008 No. 307 "On the amount and procedure for charging fees for meals for children receiving preschool education, special education at the preschool education level" 

… fees … for meals for children … are not charged  from parents (legal representatives) of children with disabilities

are provided with free meals … students … from among children with disabilities, depending on the duration of stay in the educational institution

Clause 5 of Chapter 2 of the Regulation on the organization of meals for students receiving general secondary education, special education at the level of general secondary education (of February 21, 2005 No. 177)

….free single meals are provided to students:

 …from families where one of the parents is disabled of group I or II;

with psychophysical development peculiarities, studying in special classes, classes of integrated (joint) education and upbringing

The right to free use of textbooks

Clause 2 of Article 39 of Chapter 5 of the Code

Free use of textbooks and educational aids is established for:

persons with psychophysical development disorders;

children with disabilities under the age of eighteen, disabled since childhood;

students from families in which one or both parents are disabled of Group I or II

Specific benefits for obtaining secondary vocational and higher education

Subpoint.2.5 of paragraph 1 of the Resolution of the Council of Ministers of the Republic of Belarus of 26.05.2006 Noстоимость обучения студентам и учащимся, получающим среднее специальное образование, в государственных учреждениях образования и размеры этих скидок»

Discounts are provided to students and pupils:

disabled persons of I, II and III groups, children with disabilities under the age of 18... provided that they receive at least 6 points in all subjects... in the amount of 40% of the formed cost...

Subparagraph 1.1.2 of paragraph 1. of the Resolution of the Council of Ministers of the Republic of Belarus of April 16, 2008 No. 565 "On charging fees for the acceptance and processing of documents for applicants' participation in centralized testing and on making amendments and additions to certain resolutions of the Council of Ministers of the Republic of Belarus"

A fee is not charged for the acceptance and processing of documents for applicants' participation in centralized testing.... children with disabilities under the age of 18,... disabled persons of I and II groups

Subpoint 1.2, point 1 of the Decree of the President of the Republic of Belarus of February 28, 2006 No. 126 "On Certain Issues of Paid Education in State Institutions Providing Higher and Secondary Specialized Education"

Heads of state educational institutions are