02.01.2021
THE EMPLOYER CANNOT TERMINATE THE USE OF OUR LEAVE
The law in Bulgaria provides for two possibilities to interrupt the use of paid annual leave.
In the first place, interruption of the use of paid annual leave may take place when another type of paid leave is granted to the employee during the use of paid annual leave (for example, leave due to temporary incapacity for work (sick leave) or unpaid leave. The paid annual leave of the employee is allowed another type of paid or unpaid leave, the use of paid annual leave is interrupted at his request and the rest is used additionally by agreement between him and the employer.
The interruption is made at the request of the employee and the rest is used additionally by agreement between him and the employer. The law does not provide a special legal form for this request. In practice, this is usually done with an oral request to interrupt the use of paid annual leave on presentation of a sick leave or other document showing that a type of leave other than paid is permitted. It is recommended in this case as well to form the procedure formally, through a written statement freely prepared by the employee, which establishes the will of the party to interrupt the leave and postpone it for a later moment.
Outside these cases, the paid leave of the employee may be interrupted by mutual consent of the parties, expressed in writing. For this purpose, the employee should serve a written request to the other party to interrupt the paid leave. The notified party shall accordingly express its written consent for the leave to be suspended from that date and to be used further.
In addition to these two cases, the employer has no right to unilaterally terminate the use of paid annual leave (for example by order), provided that he has already authorized it for the specified period of time, unless the employee gives his express written consent. The same applies in the opposite situation - without the written consent of the employer, the employee cannot unilaterally terminate the use of his annual leave, except in the cases listed above.
Reference: Art. 175, para. 1 and 2, Art. 155, para. 4 and 5 of the Labor Code
02.01.2021
What tax changes take effect this year
From this year, a number of tax changes come into force, which affect both companies and citizens. People who decide to renovate their home will benefit from tax breaks. They will be given only for the money given for the work of the masters.
For this purpose, however, they must issue a document, if they are a company, for the price of the work done. If they are natural persons, their data will have to be present in the declaration. Such documents are not attached to the declaration itself, but the submitter must keep them and present them during an inspection by the NRA.
The amount of the relief is up to BGN 2,000 per year. In case of co-ownership of the dwelling, the individual owners can share this amount, as each declares his share, but again the total value should not exceed the maximum. It is deducted from the tax base when filling in the declaration. This relief cannot be used by companies in the commercial activity of which the dwelling in question is included.
But if only the registration address of the company and that of the individual match, then there is no problem to use the relief. The property must be in Bulgaria. It is important to know that the amount can be deducted when declaring income for 2021, ie it will be able to be entered in the declaration in 2022.
There will now be tax rebates for raising a child. They will be used for income in 2021. That is, for those who file a tax return - in 2022, when they fill it out, and for those who will use the assistance through their employer, that is, they are only on an employment contract and have no others, at the end of 2021
The parents of 1 child will be able to deduct from the tax base BGN 4,500, of 2 children - BGN 9,000, and of 3 or more children BGN 13,500. The assistance for raising a child with a disability is reduced by the tax base by BGN 9,000 BGN 450 That is, for raising 1 child in the family budget are conditionally returned BGN 450. The amount will still depend on how much and what other income is declared.
Food vouchers in 2021 will be up to BGN 80 per employee in the company. Together with the additional voluntary insurance and some insurances such as "Life", they serve as a tax relief, as their value is deducted from the tax base. However, this relief can be used only by those for whom there is no obligation that has entered into force at the date of declaration, which will be enforced. A reference to the available liabilities can be downloaded from the NRA website and experts advise to keep it.
The application for the measure will continue after this date
The Employment Agency informs the employers that in the new 2021 the acceptance of applications for payment of funds under measure 60/40 and under the project "Short-term employment support in response to the pandemic of COVID-19" continues.
Until January 15, 2021, employers will be able to submit applications for payment of funds under measure 60/40 for the period from October 1 to December 31, 2020, and the documents will be reviewed and funded under the current procedure.
The application for the measure will continue after this date under the terms of the adopted changes in Decree № 151 of the Council of Ministers of 2020, providing for extension of the deadline for payment of funds until March 31, 2021.
Applications for payment of compensation in order to maintain employment in the amount of BGN 290 per month to employees and self-employed persons from the sectors of hotel and restaurant, transport and tourism under the project "Short-term employment support in response to the COVID-19 pandemic”.
With the adoption of changes in Decision № 429 of the Council of Ministers from 2020, the application period will be extended until March 31, 2021.
For detailed and up-to-date information, follow the website of the Employment Agency - sections "News" and "Financial incentives for maintaining employment".
27.12.2020
There are over 224,000 unemployed people in Bulgaria
52% of them are people without qualifications and specialty
According to the Employment Agency, currently the registered unemployed in the country are just over 224,000 people.
The Ministry of Labor and Social Policy reports that as of December 22, the measure 60/40, to support businesses from the effects of the coronavirus, has saved nearly 250,000 jobs in 11,000 companies.
The covid crisis broke the positive trends in employment and unemployment, which have been observed since 2014, commented the chief expert on the labor market in Confederation of Independent Trade Unions in Bulgaria (CITUB).
"The economic recession caused by the pandemic in 2020 has had a strong impact on the labor market and the positive trend in both employment and unemployment over the past six years has been reversed both in the European Union and in Bulgaria. Turned out to be the groups of people who are without qualification and education, and on the other hand those who were engaged in temporary employment, in seasonal employment", Atanaska Todorova commented to BNR.
Regarding the unemployed without qualification and specialty in our country, she added that this group is 52% of all registered unemployed people this year. "When we have an oversaturation of the labor market with educated people, those who are not educated fall out of the labor market. He throws them out. Every employer prefers whoever hires to be able to read the instructions that will be given to him, and not for anyone to read them to him," she explained.
So far, the peak of unemployment was reported in May, when registered at the Labor Offices exceeded 295,000 people.
The Employment Agency expects the average annual number of registered in the scenario of rapid recovery of the sectors "Hotel and Restaurant" and "Manufacturing" to be 253,000 people, and in case this does not happen, their number is expected to increase to 274,000 people.
27.12.2020
Projects worth 275 million euros between Bulgaria and Romania over 5 years
From 2015 until today, 172 projects with a total value of over 275 million euros have been implemented under the Interreg V-A Cross-border Cooperation Program between Bulgaria and Romania. This became clear from the Information Bulletin for 2020, which presents the progress reported in the implementation of the INTERREG V-A Romania-Bulgaria Program.
Thanks to the program, 45 integrated tourist products have been created, which has contributed to over 85,000 more visits to various attractions in the country and our northern neighbor. 162 initiatives to promote employment and labor mobility have also been implemented. No less attention was paid to risk management, especially the prevention of floods, landslides and other similar disasters. Nearly 69 km of roads have been rehabilitated, and another 150 km of road sections are in varying degrees of implementation.
In order to provide support to the beneficiaries of the program, they also had the opportunity to request a period of suspension of the relevant projects during the pandemic. However, almost all of them have decided to continue their activities. Of all 67 projects being implemented in the current 2020, only 3 projects have been requested to be suspended due to the pandemic.
We remind you that the Interreg V-A Romania - Bulgaria Program is implemented digitally through its own electronic system (eMS). With it, everything is electronic, starting with the submission of project applications, signing contracts, additional agreements and other documents necessary for the implementation of a project, including electronic signature.
Also in 2020, the Interreg V-A Romania-Bulgaria Program has a direct contribution to the measures taken to combat the effects of the COVID-19 pandemic. Projects have been funded to address health interventions (including hospital equipment in border regions), emergency risk reduction and others, the main aim of which is to reduce the spread of the disease.
In the next programming period 2021-2027, the focus will be on a more connected, greener and more social Europe (Objective 3 Connected Europe and Objective 5 Europe closer to citizens). The Euro Velo 6 route, better known as the Danube Bicycle Road, which is over 3,600 kilometers long, is also expected to be developed as a matter of priority.
27.12.2020
It will be signed by anyone who wishes to get the vaccine
The Ministry of Health has published a declaration of informed consent to be vaccinated against COVID-19. It will be signed by anyone who wishes to get the vaccine.
The three names of the citizen, PIN, ID number and permanent address are entered in it. Consent may also be given by a parent, guardian or trustee.
The declaration states that the signatory is aware of the benefits of the vaccine against COVID-19 that has been selected and its trade name and agrees to have it given to him.
We also consent to the occurrence of adverse reactions after vaccination, to report their occurrence at any time to medical professionals or the Executive Agency for Medicines.
The date of vaccination is entered in the document, and the vaccinated person and the doctor who sets the dose put their signatures.
The Minister of Health has already issued an order with which the vaccination in our country will start on December 27.
27.12.2020
More than 180,000 free vignettes for people with disabilities are running out
In the first four months of 2021, 181,756 electronic vignettes issued through the Agency for Social Assistance to People with Disabilities expire. People with more than 50 percent reduced working capacity, as well as families raising children with permanent disabilities are entitled to a free one-year e-vignette, reminded by the Road Infrastructure Agency.
The right is for a car with engine power up to 160 hp.
More than half of the free vignettes expire in January 2021 - 119,814. A total of 227,725 are e-vignettes provided in 2020 to people with disabilities. They are for over BGN 22 million and are at the expense of the budget of the Road Infrastructure Agency.
Checking the validity of e-vignettes issued through the Social Assistance Agency can be done on the website of RIA www.api.bg and on the website www.bgtoll.bg. The direct link to check is https://check.bgtoll.bg.
It is recommended that applications for the renewal of free vignettes be submitted as their expiry date approaches.
People who are entitled to a free vignette must submit an application to the Social Assistance Directorate at the current address - in person, by letter or electronically with an electronic signature. The social services process the documents within 7 days. The Social Assistance Agency sends the processed applications on a daily basis to the Road Infrastructure Agency, which issues the e-vignette within the next working day.
When transferring ownership of the vehicle, changing the license plates or scrapping the car, for example, the free e-vignette does not follow the car. In this case, the person entitled must notify the Road Infrastructure Agency within three working days in order to be able to receive a new free vignette until the expiry of the first one.
In case of difficulties and need for consultation, those wishing to be issued a free e-vignette through the Social Assistance Agency can contact the customer service center of the National Toll Management at tel .: 0700 10 876 or in writing by e-mail: info@bgtoll.bg.
23.12.2020
MEASURE 60/40 WILL CONTINUE UNTIL SEPTEMBER 2021
"Keep me" will be transformed from January 1 into 75% of workers' insurance income
"We are extending the 60/40 anti-crisis measure until September 2021. At the next Council of Ministers on Wednesday, we will accept BGN 106 million for pensioners in January - BGN 50 each, as we continue to give during the pandemic."
This was stated by Prime Minister Boyko Borissov during a working meeting with members of the government.
"We are continuing the 60/40 measure until September 2021, so that there is no speculation about how long the money is," said Prime Minister Borissov.
During the meeting, Prime Minister Boyko Borissov stressed that all other measures to support business during the pandemic continue to work.
The Minister of Labor and Social Policy Denitsa Sacheva reports that the measures 60/40 and 80/20 will continue to operate next year, and the measure for closed businesses "Keep me" will be transformed from January 1 into 75% of the insurance income of workers for October 2020 and they will receive more funds.
BGN 50 million are provided for the new design of "Keep me". The measure 80/20 will be financed with European funds, as the goal of the Operational Program "Human Resources Development" is a reorganized resource in the amount of BGN 40 million. "For the measure 60/40 next year we have BGN 600 million, which will be enough to extend it almost until September, so employers and employees must be calm that there will be support from the state," said Mrs. Sacheva.
Minister Sacheva summarized the state's support so far under the three socio-economic measures. "So far, under the measure 60/40, BGN 627 million have been paid, 250,000 jobs have been preserved. Under the measure 80/20 with a supplement of BGN 250 for hotels, restaurants, tourism and transport, BGN 23 million have been paid, a total of 24,858 jobs have been preserved,” said Mrs. Sacheva. Regarding the measure "Keep me", which is currently known as "BGN 24 per day" and which is to be transformed next year, the Minister of Labor and Social Policy said that in December 4,653 applications were received from employers for compensation of 22,839 employees. "Payments have already started to be made, and will be paid during the days between Christmas and New Year," said Mrs. Sacheva.
With regard to targeted assistance for families with children currently studying remotely, there are 40,000 applications and 23,520 families have been approved.
"With over BGN 40 million we will support small and medium-sized enterprises, and in December 95 contracts were concluded under the procedure "Improvement of production capacity in small and medium-sized enterprises". This was reported by the Minister of Economy, Mr. Lachezar Borisov. He informed that under the voucher scheme for providing services for information and communication technologies, 450 vouchers worth a total of nearly BGN 8 million have been issued so far. "Absolutely all 25 contracts for financing innovation projects worth BGN 7 million have been signed through the National Innovation Fund," the economy minister said. He reports that under the procedure for liquidity support for medium-sized enterprises, which is worth up to BGN 150,000 per enterprise, 1285 project proposals have been ranked. There are also reserves, with which the total number of project proposals becomes 1703.
"What we have done is to restructure the budget of the Operational Program "Innovation and Competitiveness" to provide the full resource for all 1703 project proposals," added Mr. Lachezar Borisov.
The Minister also informed that by the end of the day new conditions for applying for the business support procedure, which is carried out together with the National Revenue Agency, will be published.
22.12.2020
A NATIONAL STRATEGY FOR PEOPLE WITH DISABILITIES FOR THE PERIOD 2021-2030 HAS BEEN APPROVED
The Government has adopted a National Strategy for People with Disabilities for the period 2021-2030. Its implementation will contribute to the creation of better conditions and opportunities for people with disabilities to exercise their rights and participate in various spheres of public life on an equal footing with other Bulgarian citizens.
The strategic goals of the document are to create conditions for independent living and social inclusion of people with disabilities in an accessible environment; to improve their standard of living, as well as their access to social protection, quality inclusive education, health care, employment and appropriate working conditions.
It is envisaged that these objectives will be achieved through measures grouped into seven interrelated and integrated priorities with the respective expected results of implementation. The measures correspond to the leading policies for promoting social inclusion outlined in other strategic documents and national programs.
The Strategy defines the main focuses of the policy in the field of rights of people with disabilities as horizontal policies related to the implementation of policies on the labor market, education, health, ensuring the sustainability and adequacy of social payments, transport and information technology, regional development and others.
The Strategy is expected to be implemented by 2030 through Action plans. The monitoring and evaluation of the implementation of the strategic goals will be performed by the Ministry of Labor and Social Policy on the basis of the information received from the line ministries, institutions and organizations, and the monitoring results will be presented in reports for approval by the Council of Ministers.
22.12.2020
WHAT IS THE SALARY WHEN WORKING ON HOLIDAYS?
There are many people in Bulgaria who will be at work during the upcoming Christmas and New Year holidays.
In this regard, and on the basis of divergent information from various sources, workers raise clearly and specifically the question of what is the increase in pay they are entitled to for work during the holidays.
The law in Bulgaria gives a clear answer to this question.
These workers and employees, for whom the official holiday is a day of work and service, are provided with increased pay for their work. According to the Labor Code for work on public holidays, regardless of whether it is overtime or not, the employee is paid as agreed, but not less than twice the amount of basic wages for the time worked. public holidays are often accompanied by overtime work, for which the law provides for increased remuneration.
The overtime work is paid with an increase agreed between the employee and the employer, but not less than:
When working during public holidays is also overtime, it is paid separately and 100% increase in the basic salary for the time worked, unless a larger increase is agreed between the employee and the employer. In this case, for 8 hours worked, with daily reporting of working hours and 8-hour working day, the employee will be paid as follows:
- One basic average daily salary;
- Additional remuneration for work on an official holiday;
- Additional remuneration for overtime work on an official holiday.
Example:
If the average daily gross salary is BGN 50, then compared to the above, the employee will receive as follows:
In cases where the work on a public holiday is not overtime, as this day is included in the monthly work schedule and has the normal length of daily working hours, the employee is paid only an additional increase of one basic average daily wage.
Double salary would be due when the scheduled employee has to work on the holiday. However, if he is not included in the schedule and the employer calls him to work, the law requires that he be paid four times the wage. This is because a 100% increase for overtime is calculated on the normal wage for work on a public holiday, which, as we have said, is double the daily wage.
Twice the remuneration is paid when the work done is both overtime because it is done outside the established working hours and a second time - again doubled (100% increase) because the work is done on a public holiday.
The doubling in these cases is in direct proportion to the doubling of the effort, inconvenience, deprivation and stress suffered by the employee who works overtime on public holidays. And this makes four times the daily wage.
Unless otherwise agreed, the increased pay shall be calculated on the remuneration determined by the employment contract.
If the employer has introduced a summary calculation of working hours, the rule is the same: for work on public holidays, whether overtime or not, the employee is paid as agreed, but not less than twice the amount of his work. remuneration. And the overtime work in the summary calculation of working time is paid with an additional increase of 50%.
Reference:
in Art. 262, art. 263 and Art. 264 of the Labor Code
