31.08.2023

WHICH VIOLATIONS OF WORKERS' RIGHTS ARE PUNISHED WITH PRISON

On July 28, 2023, the National Assembly approved changes to the Penal Code, which criminalize acts directed against the right of workers and employees to associate in trade unions and unions.

In addition to the new amendment to the law, since 2015, the prosecution of offenders for non-payment of insurance contributions has been in force in Bulgarian legislation. What are the provisions specifying these acts, what are they expressed in and what is the responsibility of the offenders, answers Dr. Todor Kapitanov, an expert in labor law.

The latest changes in the Penal Code regarding the right of association are effective from 08/08/2023. What is actually the crime against the right of workers to associate in trade unions and unions?

The law provides that whoever, by violence, threat or otherwise unlawfully prevents someone from exercising his right to join a trade union, compels him against his convictions or will to join or renounce membership in a trade union organization, or prevents him from to create one, is punishable by imprisonment for up to three years or a fine of up to five thousand BGN.

The norm also states that whoever, through violence, threats or in any other illegal way, prevents someone from realizing the rights arising from the exercise of his right to join a trade union, is punished with imprisonment for up to one year or a fine of up to three thousand BGN. If the listed acts are committed again, the punishment is imprisonment for up to five years or a fine of up to ten thousand BGN.

In another legal provision, which has been in force since 2015, it is stated that whoever evades mandatory insurance contributions for state social insurance or for health insurance in large amounts by declaring an insurance income in a smaller amount than the actual one for the insured person, is not submits a declaration, confirms a falsehood or conceals the truth in a submitted declaration, compiles or uses a document with false content, a false or falsified document when carrying out business activities, when keeping accounts or when presenting information to the revenue authorities, destroys or hides within the statutory terms accounting documents, accounting registers or payrolls is punishable by imprisonment for up to five years and a fine of up to two thousand BGN.

The law states that when the above violations are committed with the participation of a revenue authority or a registered auditor, the punishment is imprisonment from one to six years and a fine of up to five thousand BGN, as well as deprivation of certain rights.

When the obligations for insurance contributions for state social insurance or health insurance are particularly large, the penalty is imprisonment from two to eight years and confiscation of part or all of the property of the guilty party.

In similar cases, if until the conclusion of the judicial investigation in the court of first instance, the mandatory insurance contributions for state social insurance or health insurance are paid into the budget together with interest, the punishment is imprisonment for up to two years and a fine of up to five hundred BGN or imprisonment for up to three years and a fine of up to one thousand BGN.

The law also specifies that the worker or employee subject to compulsory insurance does not bear criminal liability, including for incitement and aiding and abetting.

I remind you that "Compulsory insurance contributions for state social insurance or for health insurance in large amounts" are those that exceed three thousand BGN, and "compulsory insurance contributions for state social insurance or for health insurance in particularly large amounts" are those that exceed twelve thousand BGN.

Reference:

Art. 174b, Art. 255b, Art. 93, item 29 of the Criminal Code