Tax on expenses in Bulgaria – part I
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 »
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Use of annual paid leave in Bulgaria new legislation 2011 – part II
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 »
Posted in Accounting, Bulgarian Tax Guide, Consulting, Doing Business in Bulgaria, Payroll, Taxation Tagged accounting bulgaria, Accounting Bulgaria Bookkeeping, Accounting Services, accounting services bulgaria, Accounting Services in Bulgaria, annual paid leave, Labour Code Bulgaria, Payroll Bulgaria, payroll services bulgaria, Payroll Services in Bulgaria
Use of annual paid leave in Bulgaria new legislation 2011 – part I
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 »
Posted in Accounting, Bulgarian Tax Guide, Doing Business in Bulgaria, Payroll, Taxation Tagged accounting bulgaria, Accounting Bulgaria Bookkeeping, Accounting Services, accounting services bulgaria, Accounting Services in Bulgaria, annual paid leave, Labour Code Bulgaria, Payroll Bulgaria, payroll i, payroll services bulgaria, Payroll Services in Bulgaria
Assignment of employee in Bulgaria – Labour book
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 »
Posted in Consulting, Doing Business in Bulgaria, Outsourcing Tagged bulgaria employee, bulgaria State Labour Inspection, employee bulgaria, Payroll, Payroll Bulgaria, Payroll in Bulgaria, Payroll Services, payroll services bulgaria, Payroll Services in Bulgaria, State Labour Inspection bulgaria
Assignment of employee in Bulgaria – Job Description
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 »
Posted in Consulting, Doing Business in Bulgaria, Payroll Tagged bulgarian labor code, Job Description Bulgaria, labor code bulgaria, labor contract bulgaria, Payroll, Payroll Bulgaria, Payroll in Bulgaria, Payroll Services, payroll services bulgaria, Payroll Services in Bulgaria
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