Is the tool for the official certificates currently valid, or should we wait for a specific date?
Yes, it is valid.
15
11, 2024
15
11, 2024
Is it possible to upload the certificates under Article 45 electronically (in PDF, Word file, etc.)?
Not at this stage, there is no such option.
15
11, 2024
If the travel expenses are not submitted to you with the December salaries, as December has not been finalized and there will still be daily allowances, when and what should be submitted to you?
We would like to receive them with the December salaries or at the latest by January, so that we can reflect them in the report under Article 73.6.
15
11, 2024
What is the deadline for us as an employer to submit the information about the excess travel allowances over 1000.00 BGN for 2024 (does it need to be done with the closure of the December payroll cycle, or can it be later)?
It would be ideal to submit it with the December cycle, but if there are amounts that are determined later, it can also be done at the beginning of January.
15
11, 2024
Is it possible to use tax relief for children on a second employment contract, not the primary one, if the taxable base from the first contract is not sufficient?
No, tax relief can only be applied through the employer who conducts the annual personal income tax reconciliation, and this must always be the primary employer. If the taxable base is insufficient and you have other income that was not included by the first employer, then you must submit a [...]