Reference under Art. 73, para. 6 of the Personal Income Tax Act
Employers are now obliged to provide data on non-taxable income under employment relationships such as:
Food Vouchers worth up to BGN 200
Daily business trip allowance over BGN 1,000
Social costs from the employer up to BGN 60 per month for additional voluntary insurance, voluntary health insurance and/or life insurance
1.Reference under Art. 73, para. 6 of the Personal Income Tax Act
Employers are now obliged to provide data on non-taxable income under employment relationships such as:
Food Vouchers worth up to BGN 200
Daily business trip allowance over BGN 1,000
Social costs from the employer up to BGN 60 per month for additional voluntary insurance, voluntary health insurance and/or life insurance
Income Certificates art.45
It’s required for all employees, who joined your company after 01.01.2025 and are currently active.
2. Income Certificates art.45
It’s required for all employees, who joined your company after 01.01.2024 and are currently active.
For the clients whose labour files are located in our office
If the labour files of your employees are located in our office, we will provide you with an additional report, which will allow you to identify the employees, who did not present such document up to this moment. In this case ignore step 2 and go to step 3.
For the clients whose labour files are located in our office
If the labour files of your employees are located in our office, we will provide you with an additional report, which will allow you to identify the employees, who did not present such document up to this moment. In this case ignore step 2 and go to step 3.
For the clients who have activated
Sb Income Certificates module
Based on the data entered in the Sb Income Certificate module, download the report for all new team members and submit it with all other required data for the month, listed below.
For the clients who have NOT activated
Sb Income Certificates module
If you prefer the old way of filling in the required data for your new employees’ income certificates issued by the former employer in 2025, download the template, fill it in and send it with the rest of the required data for the month, listed below. Download template >>
For the clients who have activated
Sb Income Certificates module
Based on the data entered in the Sb Income Certificate module, download the report for all new team members and submit it with all other required data for the month, listed below.
For the clients who have NOT activated
Sb Income Certificates module
If you prefer the old way of filling in the required data for your new employees’ income certificates issued by the former employer in 2024, download the template, fill it in and send it with the rest of the required data for the month, listed below. Download template >>
Our module Sb Income Certificates in Sb Webtools will help you to collect the necessary data for the Income Certificates from the people who started working in your company in the current year. Track and manage the process easily with a few clicks.
You haven’t activated this module yet?
Ask your account manager now >>
Our module Sb Income Certificates in Sb Webtools will help you to collect the necessary data for the Income Certificates from the people who started working in your company in the current year. Track and manage the process easily with a few clicks.
You haven’t activated this module yet?
Ask your account manager now >>
Certificates for additional insurable/pension contributions
It’s required if an employee has additional insurance or/and pension insurance for which the installments due are payable on their own behalf, but they want the employer to equalize the tax on their behalf. Please provide us with certificates issued by the insurable/pension unit as an official payroll input information.
We will therefore equalize the Personal Income Tax and will calculate the respective Tax Relief.
The above is valid only for voluntary installments, which have not been part of the monthly payroll of the employee.
3. Certificates for additional insurable/pension contributions
It’s required if an employee has additional insurance or/and pension insurance for which the installments due are payable on their own behalf, but they want the employer to equalize the tax on their behalf. Please provide us with certificates issued by the insurable/pension unit as an official payroll input information.
We will therefore equalize the Personal Income Tax and will calculate the respective Tax Relief.
The above is valid only for voluntary installments, which have not been part of the monthly payroll of the employee.
Tax Relief for Children up to 18 years old
Use Sb Tax relief tool to help your employees fill in the necessary data and take advantage of the tax benefits for children and children with disabilities that they are entitled to.
We have prepared a special landing page that you could sent to your employees with a short instruction on how to do it and a detailed Q&A section.
If you use Sb e-File, all the declarations will be uploaded for signing in your employees’ electronic files and archived there.
In case you still use paper files, you have to gather all the signed on paper declarations from your employees.
In both cases, your Sb Account manager will provide you a file with the tax relief data for payroll purpose in December.
5. Tax Relief for Children up to 18 years old
Use Sb Tax relief tool to help your employees fill in the necessary data and take advantage of the tax benefits for children and children with disabilities that they are entitled to.
We have prepared a special landing page that you could sent to your employees with a short instruction on how to do it and a detailed Q&A section.
If you use Sb e-File, all the declarations will be uploaded for signing in your employees’ electronic files and archived there.
In case you still use paper files, you have to gather all the signed on paper declarations from your employees.
In both cases, your Sb Account manager will provide you a file with the tax relief data for payroll purpose in December.
Submission Deadlines
by January 31 – declaration of overtime work to the Labour Inspectorate
by January 31 – providing employees with information on the balance of unused paid annual leave
by February 28 – report under Art. 73(6) of the Personal Income Tax Act for income received in 2025 from all employment relationships
by February 28 – report under Art. 73(1) of the Personal Income Tax Act for income received in 2025 from all non-employment relationships
Submission Deadline!
The required data described above needs to be provided altogether with the monthly payroll input information for December 2024. In case the data is available prior to the deadline, please send it to us as soon as possible.
