Regarding the submission of business trips allowances: What amount should we report and submit to the Payroll department – the entire sum or just the excess above BGN 1000?

You need to declare the entire amount for the individuals who exceed BGN 1000 for the year. If the employer paid BGN 3000 for the year – the total amount of 3000 must be declared.

The employer should not declare anything for the employees where the amount is less than BGN 1000 for the year.

The employers are required to reflect the paid amounts in the certificates under Article 45 of the Personal Income Tax Act, as well as in the declaration under Article 73, para. 6 of the same law.

For our clients, we will appreciate that they send the information until the cut-off day for Payroll in December.

It is important that each employer declares only for itself. The employers do not take and consolidate information for amounts paid from the previous employer or employers. The same is valid also for all non-taxable incomes.