12.03.2021

THE EMPLOYER HAS NO RIGHT TO OBLIGE WORKERS TO BE VACCINATED

Following the opening of the Green Corridors and the start of free vaccination, the question arose as to whether an employer could oblige its workers to be vaccinated. Consulting Center - Berkovitsa provides an article by Dr. Todor Kapitanov, a leading expert in labor law in Bulgaria, who unequivocally clarifies the issue.

It is not uncommon for workers to be subjected to, to put it mildly, misconduct by both their managers and other colleagues in the workplace regarding the individual decision to vaccinate or not. It is not only about pressure through threats of non-admission to work, reduction of income, deprivation of benefits at work, but even about insinuations, various hints, etc. to act in one direction or another.

What are our rights in such situations?

As everyone knows, vaccination against coronavirus (or against any other disease) is voluntary and it is everyone's right to make a personal choice. Personal choice can be dictated by any reasons - health, religious, family, professional and any other reasons that are objective or subjective and no one has the right to influence by putting pressure on them.

The right to work is regulated by a number of international, European and national laws, and this right is absolutely nowhere bound by the decision of the citizens and the actions taken by them for vaccination or not.

The Universal Declaration of Human Rights states that everyone has the right to work, to free choice of employment, to just and favorable conditions of work and to protection against unemployment. It also states that everyone, without any discrimination, has the right to equal pay for equal work. The issue is also settled that every person who works has the right to a fair and satisfactory remuneration to ensure his and his family's existence in accordance with human dignity and supplemented, if necessary, by other means of social protection.

(Reference: Article 23 of the Universal Declaration of Human Rights)

According to the Charter of Fundamental Rights of the European Union, every worker has the right to working conditions that protect his or her health and safety and respect for his or her dignity. Citizens have the right to work, and the state takes care to create conditions for the exercise of this right. The state also creates conditions for the exercise of the right to work of persons with physical and mental disabilities and every citizen freely chooses his profession and place of work.

(Reference: Article 15 and Article 31 of the Charter of Fundamental Rights of the European Union)

According to the Constitution of the Republic of Bulgaria, citizens have the right to work, and the state takes care of creating conditions for the exercise of this right and creates conditions for the exercise of the right to work of persons with physical and mental disabilities. Every citizen freely chooses his profession and place of work and the employees have the right to healthy and safe working conditions, to a minimum wage and to a salary corresponding to the work performed, as well as to rest and leave under conditions and in the order determined by by law.

(Reference: Article 48 of the Constitution of the Republic of Bulgaria)

It should be noted that Bulgarian law prohibits any direct or indirect discrimination based on sex, race, nationality, ethnicity, human genome, citizenship, origin, religion or belief, education, beliefs, political affiliation, personal or social status, disability, age, sexual orientation, marital status, property status or any other grounds established by law or in an international treaty to which the Republic of Bulgaria is a party.

(Reference: Art. 4, para 1, Art. 5 and Art. 17 of the Law on Protection against Discrimination).

According to the Law on Protection against Discrimination, harassment on the basis of the above-mentioned features is considered discrimination. "Harassment" is any undesirable behavior based on discriminatory features, expressed physically, verbally or otherwise, which has the purpose or effect of violating the dignity of the person and creating a hostile, offensive or threatening environment.

(Reference: §1, items 1 and 2 of the additional provisions of the Law on Protection against Discrimination).

An employer who has received a complaint from an employee who is considered to have been harassed is obliged to immediately carry out an inspection, take measures to stop the harassment, as well as to impose disciplinary liability if the harassment was committed by another employee. In case of non-fulfillment of this obligation, the employer shall be liable under the Protection against Discrimination Act for acts of discrimination committed at the workplace by his employee.

In such situations, you also have the right to lodge a complaint with the Commission for Protection against Discrimination if the higher authority does not investigate your case. The body responsible for preventing discrimination, protecting against discrimination and ensuring equal opportunities is the Commission for Protection against Discrimination. It is a specialized state body that monitors the implementation and compliance with the Law on Protection against Discrimination or other laws governing equality of treatment.

In any case, you could also submit a signal to the territorial directorate "Labor Inspection", accompanied by detailed information on the case.

12.03.2021

How many people received help under the measure "Keep me"

BGN 40 million per 48,000 people have been paid under the "Keep me" measure for closed businesses.

This was announced by the Minister of Social Affairs Denitsa Sacheva during a meeting in the Council of Ministers.

"We have provided another BGN 13 million for compensation by the end of April for these businesses, which continue to be closed due to the pandemic. There is a possibility for their employees and workers to receive 75% of their insurance income," Sacheva added.

She specified that a meeting of the National Council for Tripartite Cooperation will be held on Monday, at which the extension of the 60/40 and 80/20 measures until the end of May will be discussed.

Minister Sacheva also reported that the payment of compensation to parents whose children are studying in a distance form of education due to the pandemic will continue.

"So far, we have paid about BGN 39 million to parents who look after their children online for 42,000 families. We have another BGN 30 million that we could spend on this measure. By the end of the school year, the parents of these students will be supported with funds in the amount of one minimum wage for one child and BGN 900 for two or more children", added Mrs. Sacheva.

11.03.2021

THE MEASURE 60/40 IS EXTENDED

The measure 60/40 for maintaining employment will be extended from April 1 to May 31 - this provides for a draft government decree.

It will be discussed with business and unions at a meeting of the National Council for Tripartite Cooperation on Monday. The effect of the measure "Keep me" for employees in closed sites on unpaid leave will also be extended, the deadline for which is June 30, 2021.

The changes stipulate that employers who have proven a decline in sales revenues in the month preceding the month of application by at least 20 percent compared to the average income for 2019 will be able to apply for payment of funds.

Until April 15, 2021, employers can submit applications for payment of funds under this measure for the period from January 1 to March 31, 2021. Applications will be considered and funded in the order before the change in the measure.

As of mid-February 2021, a total of over BGN 854 million has been paid under the measure to maintain the employment of over 265,000 workers.

Regarding the "Keep me" measure, it is envisaged that people will be entitled to compensation under it for no more than 60 days within 2020 and for no more than 90 days within 2021.

10.03.2021

HOW TO FILL OUT YOUR TAX RETURN

When selling items for personal use and those that are not purchased for resale, citizens do not owe tax and do not need to declare the amounts received. This was announced by the National Revenue Agency.

In cases where it is a question of regular sales of goods, which are obviously not acquired for personal use, but for the purpose of trade and profit, the citizens owe a tax, which they determine and declare in the annual tax return for the respective year.

From March 16, 2021, the Revenue Agency launches the electronic service for pre-filled tax returns for personal income taxation in the Portal for e-services. In it, citizens will be able to see the data received in the NRA from sales on the Internet with cash on delivery in 2020.

They will be obliged to assess whether the amounts indicated from online trade are from sales of personal belongings or from the sale of goods purchased or produced for the purpose of resale and commercial activity.

In case they are from the sale of goods for the purpose of trade and profit, the natural persons will have to indicate them in Appendix № 2 of the annual tax return under Art. 50 of the Personal Income Tax Act for 2020, by June 30, 2021.

The NRA clarifies that in cases where the individual receives income from other economic activity in his capacity as a farmer, freelancer or craftsmanship through sales on the Internet with cash on delivery, the amounts received are declared in Annex № 3.

In case of sale of works of art, objects for collections and antiques, which is not related to the economic activity performed by the natural person, the incomes are declared in Appendix № 5. In these cases, the term for declaring the incomes and for paying the due tax is until May 5, 2021

You can find out more information about which Internet income is taxed in the video on the NRA's YouTube channel.

08.03.2021

PREFERENCES FOR EMPLOYERS AND THE UNEMPLOYED THROUGH THE LABOR OFFICES

As of today, March 8, 2021, all labor offices in the country accept applications from employers or registered unemployed for the use of financial support under the Employment Promotion Act.

The preferences are part of the programs and measures in force in 2021 to stimulate both employment and employability, entrepreneurship or labor mobility.

Employers can receive financial support if they approve a registered unemployed person for the vacancies announced by them - a representative of a target group under a program or measure of the National Action Plan for Employment in 2021, for which the Labor Office Directorate has vacancies. funds for concluding a new contract.

Through the provided preferences, employers can receive subsidies for dual training of unemployed persons or provided employment to unemployed young people up to 29 years of age with permanent disabilities or who have served a sentence of "imprisonment", as well as for hiring unemployed in "green" jobs.

In addition, employers can receive preferences if they wish to train unemployed people in a profession in which they can then employ those who have already acquired the necessary qualifications for the job. The Employment Agency covers 50% of the costs of employers who organize training in key competencies of employees in micro, small and medium enterprises, requested by employers to improve the skills and suitability of employees to changes in technology and work organization.

At the same time, the Employment Agency provides financial preferences to the unemployed in order to stimulate their mobility or entrepreneurship. The unemployed can apply for financial support for daily expenses for intercity transport to and from the workplace, as well as funds up to BGN 200 per month to cover accommodation and other expenses when starting work more than 50 km from their place of residence.

Starting your own business can be supported on the basis of an approved business project by receiving the unemployment benefits at once or providing a lump sum of up to BGN 4,000 for starting a business. Both measures can provide support for other services accompanying the start of the business.

Each labor office directorate has funds under some of the various programs and measures to promote employment, providing preferences to employers or the unemployed.

The current opportunities for applying for them are until the planned financial resource is exhausted and are announced on the website of the Employment Agency, in the section "Announcements for financing by regions", structured for each of the nine directorates "Regional Employment Service" in subsections "Incentives for the unemployed" and "Incentives and measures for employers".

Consultancy Center - Berkovitsa presents information on incentive measures provided by the Labor Office - Berkovitsa.

LABOR OFFICE DIRECTORATE - BERKOVITSA

Informs the unemployed persons from the municipalities of Berkovitsa and Varshets that as of March 2021 it has financial resources for concluding contracts for stimulating mobility and/or entrepreneurship under incentive measures and for training under the Employment Promotion Act (EPA), as follows:

LABOR OFFICE DIRECTORATE - BERKOVITSA

Informs the employers from the municipalities of Berkovitsa and Varshets that it has financial resources for concluding contracts for the use of programs and incentive measures for employment and training and education of adults under the Employment Promotion Act (EPA) in March 2021, as well as follows:

To use the above preferences, employers can submit applications for vacancies and the necessary documents, starting from 05.03.2021.

Additional and specific information can be obtained in the Directorate "Labor Office" - Berkovitsa, as well as on tel. 0953 88 341.

04.03.2021

A NEW PROCEDURE WILL SUPPORT SMES WITH REACT-EU FUNDING

Within the funds from the first tranche, which are expected under the EC Initiative (REACT-EU), under the Operational Program "Innovation and Competitiveness" 2014-2020 it is planned to announce procedures for horizontal support in the first half of 2021. to overcome the economic consequences of the COVID-19 pandemic in the form of working capital of small and medium enterprises in the amount of BGN 211,379,100.

For this purpose, an amendment to the operational program has been prepared, which has been previously agreed with the European Commission, the Ministry of Economy announced.

The first such procedure, which will be implemented with funds under REACT-EU, is procedure BG16RFOP002-2.089 "Support for small enterprises with a turnover of over BGN 500,000 to overcome the economic consequences of the COVID-19 pandemic." The total amount of the grant under the procedure is BGN 78,233,200 (EUR 40,000,000). The eligible amount of the requested grant for a project is BGN 50,000.

The deadline for submitting project proposals is 4.30 pm on March 15.

According to the latest public data from the Ministry of Economy, as of February 26, a total of 3,247 project proposals were submitted under the procedure of the total value of the submitted project proposals of BGN 162,350,000.

For the remaining part of the REACT-EU funds in the amount of BGN 133 million. The Managing Authority of the Operational Program "Innovation and Competitiveness" 2014-2020 is in the process of preparing a new procedure for support of small and medium enterprises to overcome the economic consequences from the COVID-19 pandemic.

At the same time, the government announced that the funds from REACT-EU for Bulgaria for 2021 will increase from BGN 804.2 million to BGN 853.4 million, in connection with the application of an inflation index at EU level for the period of implementation of the Instrument.

The additional resource of BGN 49.2 million will be allocated in equal shares to the operational programs "Innovation and Competitiveness" and "Human Resources Development". These funds will increase the size of the implemented and planned operations under the two programs for investment support for small and medium enterprises and for maintaining employment.

Today, an additional BGN 100 million was approved under the Program for guaranteeing interest-free loans for the protection of people deprived of the opportunity to work due to the COVID-19 pandemic, as well as changes in the Portfolio Guarantee Program to support the liquidity of micro-, small and medium enterprises (SMEs). Their implementation is assigned to Bulgarian Development Bank AD.

With the decision, the budget under the Program for guaranteeing interest-free loans for the protection of people deprived of the opportunity to work due to the pandemic of COVID-19 is increased from BGN 200 million to BGN 300 million. An additional BGN 100 million is redirected from the free resource under the Portfolio Guarantee Program in support of the liquidity of micro, small and medium-sized enterprises affected by the emergency situation and the COVID-19 epidemic.

In this way, the need to increase the funds under the program will be met, as well as the continuing active demand for interest-free loans to the partner trading banks.

If necessary, and in accordance with the implementation of the programs, BDB will be able to redistribute funds between the budgets of the two programs up to the amount of the financial resource of BGN 700 million.

04.03.2021

Where in our country the standard of living is three times lower than the European one

The standard of living in the North-Western region of Bulgaria, which includes cities such as Vidin, Vratsa and Montana, is three times lower than the EU average, according to Eurostat data.

The gross domestic product (GDP) per capita, measured by purchasing power, in the North-Western region of Bulgaria is only 32% of the EU average. This part of Bulgaria is the poorest region in the EU, sharing the last place with the island of Mayotte - overseas territory of France. The low GDP per capita in Mayotte is explained by demographic factors - 44% of the population there is under 15 years old, according to Eurostat.

The next places in terms of poverty are the other regions of Bulgaria, except the one in which Sofia is. GDP per capita in the North Central region is 35% of the EU average, followed by the South Central region (37%), the Southeast (40%) and the Northeast (41%).

They have the highest standard of living in Luxembourg, where the GDP per capita is 260% of the EU average, according to Eurostat data. The next places are the southern part of Ireland (240%), Prague (205%) in the Czech Republic, Brussels and the eastern and central part of Ireland (202% each).

Then there is Hamburg (195%) in Germany. The high GDP per capita in these regions can be partly explained by the high influx of workers traveling to the workplace (Luxembourg, Prague, Brussels and Hamburg) or by the large capital assets held by some multinational companies registered in the regions (Ireland).

Labor productivity in EU countries varies widely. The GDP per worker is the lowest in the North Central region of Bulgaria - 12,700 euros. Then there are two other regions in Bulgaria - South Central (13,000 euros) and Northwestern (13,400 euros).

The EU average GDP per worker is 66,800 euros. The highest GDP per worker is in Southern Ireland - 205,500 euros. This "labor productivity" measures the total productivity of regional economies without adjustment according to price levels or average hours worked, according to Eurostat.

In which professions do they get the highest salaries

People's salaries vary widely depending on which country and economic activity they work in, according to Eurostat.

Information and communication workers, including IT experts, are the highest paid in twelve of the 27 EU Member States and second in four other countries. Bulgaria is among the countries where IT specialists are in first place in terms of salaries. Other countries where IT experts are best paid are Poland, Romania, the Czech Republic, Slovakia, Slovenia, Lithuania, Latvia, Cyprus, Hungary, Ireland and Estonia.

The salaries of those working in the field of finance and insurance are also high. Although they are the highest paid employees in only four EU countries (France, Hungary, Malta and Sweden), financiers are second in pay in sixteen and third in six Member States.

Another high-income sector is electricity, gas, heating and air conditioning, which is the highest paid industry in six Member States and second in two others.

At the other end of the ranking are those working in the field of "Accommodation and food service activities". Maids and waiters are the worst paid in 23 EU countries. Exceptions are Greece, Malta and Slovenia (where they are in second place with the lowest salaries) and Croatia (where they are in third place).

Those working in the field of "Administrative and support services" are in second place in terms of the lowest salaries in almost half of the EU countries (in 12 out of 27) and are the lowest paid in three countries (Greece, Croatia and Slovenia).

In one of the countries with the highest standard of living, Luxembourg, education workers are the highest. In Cyprus, teachers are second in salaries.

02.03.2021

How will the EU deal with youth unemployment because of Covid-19

For the first time since the financial crisis of 2008-2009, youth unemployment in the EU stands out as a serious problem. Following measures to tackle and control the process, Covid-19 re-catalyzed it, affecting one in six young people, according to the European Trade Union Confederation.

In numbers, this is 17.1 percent, and the growth is precisely in the countries affected during the financial crisis. And if then in Eastern Europe and Bulgaria unemployment appeared more as a problem in pre-retirement age, as is now commented to BNR MP Radan Kanev, a member of the Committee on Employment and Social Affairs in the European Parliament:

"With the deepening integration of Bulgaria into the pan-European labor market, we see this phenomenon of youth unemployment in our countries as well. Both lower employment levels and lower pay, part-time, precarious working hours, various forms of employment that do not guarantee enough income, enough social benefits, or the availability of health and pension insurance.'

Jobless

As early as last March, when a state of emergency was declared in our country due to Covid-19, many young people in the sectors of tourism, restaurants and entertainment began to register with the Labor Offices.

The Employment Agency summarizes that from the beginning of the crown crisis until the end of January this year, about 26 thousand young people in the country are registered as unemployed. This is 35 percent of those who use the services of the Employment Agency.

Recommendation of the European Council

Activity and flexibility will be among the main qualities that EU Member States will have to promote among young people. This is enshrined in the Recommendation on an enhanced youth guarantee - a bridge to jobs - adopted last October by the European Council. How will they do it in the Labor Offices?

"Priority measures include job creation, as well as various ways to increase activity - such as counseling, counseling, advocacy, vocational education and training - in particular through apprenticeships or so-called dual training. And through the exchange of good practices, the aim will be to strengthen the existing networks for young entrepreneurs at national and local level, "explained the Employment Agency.

Additional resources from the European Social Fund

And if all this is to become a reality from written ideas, in the European Recovery Plan, in the next multiannual EU budget and specifically in this year's budget, efforts are being made to direct part of the European Social Fund specifically to tackling youth issues.

A percentage of about a quarter of the European Social Fund must be set aside - especially in countries with high unemployment - only for the problem of youth unemployment and for the gradual strengthening of the youth guarantee - a long-term EU policy aimed at it is in the foreseeable future that there will be no young people who do not study and work at the same time.

Lessons for the future

How these funds will be distributed depends on the national authorities, the MEP added. The opinion of a number of employment experts is that Covid-19 has only accelerated labor market processes, such as the growth of telework and the digitalisation of the economy. Each of them - requiring different competencies and that is why it is ticking like a clockwork mechanism for employment, if large-scale investments in education are not acted upon in time.

01.03.2021

CAN I BE HIRED BELOW THE MINIMUM WAGE

Can the basic salary agreed for a full working day be lower than the minimum wage for the country?

It is the lowest hourly, daily or monthly salary that employers can pay by law to their employees, experts from the Ministry of Labor and Social Policy explain.

Its amount is determined administratively by the state, as of January 1, 2021 it is BGN 650, and the minimum hourly wage is BGN 3.92 with a normal working time of 8 hours and a 5-day working week.

The basic salary of the persons working under the above conditions may not be less than the defined amount. These rules apply to a full working month.

According to the Labor Code (LC), the employment contract contains data on the parties and determines the basic and additional remuneration of a permanent nature, as well as the periodicity of their payment.

In Art. 3 of the Ordinance on the structure and organization of wages provides that the gross wage consists of:

1. basic salary, determined in accordance with the current legislation and the applied system of remuneration;
2. additional labor remunerations, determined in the Labor Code, in the ordinance, in another normative act or in a collective labor agreement;
3. other labor remunerations, determined in a normative act or in the individual labor contract and not included in items 1 and 2.

According to Art. 4, para. 3 of the NSAPR, the basic salary is determined on the basis of assessment and grading of jobs and positions and is agreed in the employment contract between the parties to the employment relationship.

It is evident from the above that the negotiation of the basic salary below the amount of the minimum wage, determined by the Council of Ministers, is inadmissible, the experts are categorical.

01.03.2021

Working capital support through the NRA continues

The working capital support of the businesses affected by the anti-epidemic measures will continue this week as well, the National Revenue Agency announced.

The Consultancy Center – Berkovitsa remind that the measure enables the Revenue Agency to support the companies affected by the orders of the Minister of Health. They are paid 10 or 20 percent of the turnover for the previous period, after which the NRA will take these funds under an operational program.

The measure continues because, according to the latest orders of the Minister of Health, restaurants remained closed in February, and until the end of March, bars and nightclubs remained, and the ban on organized excursions was maintained.

Meanwhile, the National Assembly adopted a change that allows businesses established in 2020 to be supported for the entire period of suspension, and not just for 1 month, as it was before.

This week, all those who have so far applied for the program and have been approved as eligible will receive a notification from the NRA through the UMIS system. In the announcement they will receive an invitation to replenish their turnover for the months in which they did not carry out activity due to the anti-epidemic measures introduced by an order of the Minister of Health. In order for the requested support to be granted quickly, the NRA appealed for a response within 7 days. Payments will be made upon receipt of notification by the European Commission.

The NRA has published a list of another 476 companies that receive working capital. The total amount granted is BGN 6,127,508, and a quick glance reveals that a large part of the list are restaurateurs, restaurant owners and companies in the tourism industry.