The rate of tax on the expenses in Bulgaria is 10%. The tax on expenses is paid until the 15th day of the month succeeding the month in which the expense was charged.
Where the taxable person has overpaid tax on expenses or corporate income tax, the said tax may be deducted from the tax on expenses due. Where a tax due has not been paid within the due… Continue reading »
Please find below the second part of our study about the change of the Bulgaria legislation 2011 regards the Use of annual paid leave. If you have missed the first part please read it here first…
The employer is obliged to inform all employees of the approved schedule and to keep a copy thereof available to them at a suitable place in the enterprise.
- The schedule… Continue reading »
In the State Gazette, issue 18 of 1 March 2011 amendments to the Labour Code were promulgated, regulating certain disputable issues with respect to the use of annual paid leave. In relation therewith, amendments were also introduced in the Regulation on the Working Time, Rests and Leaves, promulgated in the State Gazette No 21 of 15 March 2011.
The main new aspects of relevance for employers in managing of… Continue reading »
The Labour book is an official personal document described in art.347 from the Labour code. It serves for registration of the Employee’s labour experience. In compliance with the Civil Procedure Code of the Republic of Bulgaria, the Labour book is the official document for proving circumstances and facts connected to the labour activity of the Employee. The Labour book has a standardized form. At the moment in the practice are… Continue reading »
The Job Description shall be prepared by the Employer in writing and shall acquaint the employee or the worker with his duties and obligations. For the development of good Job Description which will cover all aspects of the labour process and also will be functionally connected to the other positions in the company, it is recommendable the usage of the National Classifier of the Occupations and the Positions in Bulgaria… Continue reading »