Tax 

Pension Agreement between the Czech Republic and Belarus

The Czech Republic and Belarus concluded a pension agreement. It became effective on 1 October 2019 together with the Administrative Arrangement for the Use of the Agreement and was published in the Collection of International Treaties of the Czech Republic, specifically under No. 47/2019 and No. 48/2019 of Collection of International Treaties.

The aim of the agreement is to ensure employed and self-employed persons are subject to the legislation of the state in which their employment or self-employment is performed. The agreement prevents double payment of pension contributions for the same job and at the same time it prevents being excluded from the pension scheme completely.  A special rule applies to assigned employees and it is also possible to negotiate exceptions.

The agreement applies to all persons who are (or were) subject to the legislation of one or both contracting states, regardless of their nationality. The agreement only covers pension (old-age pension, disability pension, widow’s/widower’s pension, and orphan’s pension) and it also provides for pension insurance contribution payments.

The agreement does not apply to sickness benefits, work injury and occupational disease benefits, unemployment benefits or health insurance. These cases need to be addressed in accordance with the legislations of both states individually.

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