If an employee receives a disability certificate (TELK) in December, what happens? Does tax relief work? If the disability certificate (TELK) decision expires in March?

If an employee provides a decision from TELK (Labor Expert Medical Commission) for lost work capacity of 50 and over 50%, regardless of which date and month the document was issued, then this person is entitled to tax relief for the entire year. The relief is used by deducting the amount of BGN 7,920.00 from the tax base on an annual basis, or on a monthly basis by deducting the amount of BGN 660.00.
And as an example, we can point out that if a person in December 2024 has lost his ability to work and provided TELK with a decision to the employer, he should refund tax in the amount of BGN 792.00, which is the amount payable for the entire year.