29.01.2025
THE ADVANTAGES OF LEAVING WORK WITH NOTICE
In employment relations, various circumstances are possible that may lead to the termination of the employment relationship between the employer and the worker or employee.
In many countries, the legislation provides for the possibility to terminate employment contracts with notice, which gives the parties the opportunity to prepare for the changes and to look for new employment opportunities. What are the conditions according to the law in Bulgaria?
In labor relations, notice - the sending of a written notification by the worker or employee to the employer (and vice versa) before the termination of the employment contract is essential. This is necessary for several main reasons, which contribute to the stability and fairness of the working relationship, as well as to the protection of the interests of both parties.
The notice provides the employer with time to prepare for the changes in its work teams and to search for a suitable replacement for the worker or employee. This is of particular importance in the case of specific professional positions or key roles in the organization. The procedure also allows the employer to plan and organize work processes without surprises and interruptions. This in turn helps to maintain business productivity and efficiency by avoiding temporary loss of workforce.
At the same time, following the notice procedure gives the worker or employee time to prepare for the changes and look for a new job. This is important because workers may need time to collect references, update resumes and other documents, and make connections with potential new employers. At the same time, following the procedure allows the worker or employee to leave the workplace in a respectful manner and maintain a good professional image, which will certainly benefit future professional opportunities and references.
According to the legislation, in the event that one of the parties has the right to terminate the employment relationship with notice, it can do so before the expiry of the notice period. In such situations, however, it is necessary to pay compensation to the other party in the amount of the worker's or employee's gross remuneration for the missed notice period.
It is important to note that both parties have the right to terminate the employment relationship with notice, subject to the established notice period or payment of the appropriate compensation. This means that the worker or employee who has been given notice to terminate his employment can also terminate it in advance, provided he pays the corresponding compensation to the employer.
According to the law, the worker or employee can terminate the employment contract by giving written notice to the employer. The notice period for termination of an open-ended employment contract is 30 days, unless the parties have agreed on a longer period, but not more than 3 months. The notice period for termination of a fixed-term employment contract is 3 months, but not more than the remainder of the contract term.
For workers and employees who hold material accounting positions, in the event that the handover of the entrusted property cannot be carried out within the 30-day period, the time for handover can be extended, but not more than 2 months in total with the notice.
When the worker or employee works on a fixed-term employment contract and moves to another job for an indefinite period, he has the right to terminate his employment contract in writing, without notice. With this ground for termination of the employment contract, the right of termination rests with the worker or employee, and no notice is required. This right of termination can be exercised at any time during the validity of the concluded fixed-term employment contract with a written statement of the worker or employee.
Such a development of events can occur as a result of a number of circumstances, including finding a better opportunity for career development or a desire to change the professional ambitions of the worker or employee. Essential to this ground for termination is that the worker or employee retains the freedom to decide his own career path without being required to serve notices or be restricted by them. This ensures flexibility and freedom for employees to pursue their career goals and ambitions.
Reference:
Art. 68 of the Labor Code
Art. 220 of the Labor Code
Art. 326 of the Labor Code
Art. 327 of the Labor Code
Art. 328 of the Labor Code
27.01.2025
HOW AND WHERE CAN YOU GET INFORMATION ABOUT YOUR HEALTH INSURANCE RIGHTS
You have lost your blue health insurance card. You want to change your GP. You need information about how long your referral is valid and how many examinations you are entitled to with it.
What to do if you do not know the answers?
Call 0800 14 800
This is the National Health Insurance Fund's Green Phone number.
It is free of charge and can be dialed from both landlines and mobile phones, regardless of whether you are in Bulgaria or abroad. Calls are entirely at the expense of the NHIF.
The Information Center has existed since the establishment of the NHIF. Every day, within 5 minutes, four trained experts answer questions from citizens. They are familiar with any new information, change in law or regulation that concerns the work of the Health Fund. The information you receive from them is as up-to-date as possible and in line with the latest changes.
You can contact them every working day from 9:00 a.m. to 5:30 p.m. The experts receive approximately 1,200 calls daily.
What are the most frequently asked questions on the toll-free number 0800 14 800 in the last month?
How do I change my general practitioner?
There are regulated deadlines for this. If you have found a better colleague of your previous doctor, you can sign up with him every year within the regulated deadlines - from June 1 to 30 and from December 1 to 31.
However, if you move to another settlement during the year, you do not need to comply with these deadlines. The change can be made at any time of the year, as you must present the new doctor with a form for changing your general practitioner (registration form for permanent selection of a general practitioner https://www.nhif.bg/bg/people/request_opl/). The old doctor does not need to be informed about this change.
Regardless of the deadlines, you can also register with another general practitioner in cases of your inability to provide medical care (death, illness). Again, a permanent choice form is required (registration form for permanent choice of a general practitioner https://www.nhif.bg/bg/people/request_opl/). You will also need this form if the NHIF terminates the contract with your general practitioner.
You can also change your general practitioner temporarily. This is done in cases where citizens move to another settlement for a period of up to 5 months. This time, the change is made with a registration form for a temporary change (https://www.nhif.bg/bg/people/request_opl/). It indicates the period for which the services of the new doctor are needed, and after the period expires, the return to the old doctor is automatic.
How is a health insurance (blue) card issued, which is required for dental work?
The first card is free of charge. It is issued by the RHIF at the discretion of a general practitioner or a division of the relevant health insurance fund. You must present your ID card or, if you are a parent, the child's birth certificate.
If your health insurance card is full, you can contact the RHIF or its division again, where you will be issued an addendum. The service is also free of charge.
In cases where the health insurance card is lost, however, you can only go to the RHIF at the discretion of a general practitioner (without RHIF divisions). This service is paid. The new card will cost you 7.44 leva.
We remind you that from 2024, if you need to visit a general practitioner who has concluded a contract with the NHIF in another locality, for incidental medical care, you do not need to provide him with your health insurance (blue) book.
What is the validity period of the referrals?
This period is 30 calendar days from the date of issue. It applies to both a specialist examination, examinations, and hospitalization.
From 01.07.2024, the only exception is the "medical referral for medical-diagnostic activities (MH-NHIF form No. 4) for highly specialized medical-diagnostic examinations "mammography of both mammary glands" and "ultrasound of the mammary glands" from the "Imaging Diagnostics" package on the occasion of a preventive examination of health-insured persons over 18 years of age. This referral is valid for up to 60 calendar days from the date of issue.
What is the validity of the protocols and what is their movement?
From the beginning of September 2024, every health insured person who receives medicines or medical devices under a protocol is notified by a message in VIBER or SMS about the movement of their protocol.
We remind you that when issuing the protocol, it would be a good idea to request its number and thus track its movement yourself on the official NHIF website in the electronic services section https://reports.nhif.bg//
Can citizens who prefer online communication receive answers to their questions from the NHIF?
Yes. You can do so in the "Online consultations" section. The deadline for answering questions is up to 5 working days. It is possible to receive it within the day, but this is not mandatory, given the large number of incoming inquiries.
At the beginning of the school year, parents are most active with questions about their children's examinations, student records, vaccines and apology notes.
The answers in the "Online consultations" section do not follow the order of submission of the questions. They are published on the page only on working days. It is advisable for users to search for them by the date on which they sent their inquiry.
And for submitting signals and complaints with accompanying documentation, you can use the e-mail address: nzok@nhif.bg.
Attention! Some of the questions, both on 0800 14 800 and in the online form of the NHIF, may relate to your health, but may be within the competence of other institutions. We remind you of some of the most important ones, which could also be useful to you:
- Ministry of Health (MH) - questions related to problems in providing emergency medical care, with the procedure for conducting an expert examination of work capacity by the bodies of the Medical Advisory Committee, TEMC/NEMC;
- National Revenue Agency (NRA) - questions regarding health insurance status (what is the procedure for paying health insurance contributions and what are the amounts due, including the manner in which health insurance rights can be restored);
- National Social Security Institute (NSSI) - questions related to the procedure for issuing sick leaves and the payment of cash benefits for them;
- Ministry of Labor and Social Policy - issues related to the right to receive disability pensions due to a general illness.
24.01.2025
HOW TO DECLARE AND WHICH INCOME TO THE NATIONAL REVENUE AGENCY
From January 10, the campaign for declaring and paying personal income tax began, the Active Consumers Association reminds. The tax is levied on all income received by the taxable person during the tax year, with the exception of income that is exempt from tax by law. The income specified in Art. 13 of the law is not taxable.
Basic rules and tips to keep in mind before declaring your income from 2024
Tax base
The tax base is the sum of the annual tax bases (Article 17 and Chapter 5 of the Personal Income Tax Act) from income from:
employment relationships (Article 25),
business activity as a sole trader (Article 28),
other business activity (Article 30),
rent (Article 32),
transfer of rights or property (Article 34) and
other sources (Article 36)
reduced by the provided reliefs (Chapter 4 of the Personal Income Tax Act).
Reliefs
A tax relief is a reduction in the tax due. You can use reliefs for reduced working capacity, voluntary insurance and insurance, insurance experience upon retirement, donations, young families, children, children with disabilities and non-cash payments.
See Tax relief from the annual tax
Tax amount
10% of the tax base for the income you acquired in the previous year.
15% for sole proprietors.
Advance payments
Income from: employment, other business activities and rent are taxed in advance.
Declaration
You declare taxes due online with an electronic signature or PIN, at an NRA office or by mail by submitting an annual tax return (under Art. 50 of the Personal Income Tax Act) and/or a declaration of taxes due (under Art. 55 of the Personal Income Tax Act).
Annual tax return
You submit an income declaration for the previous year (under Art. 50 of the Personal Income Tax Act) if you are:
- A local individual and:
you have received income subject to tax: rent, cash and non-cash prizes from games, competitions, contests, sale of property, shares and equity interests;
you want to use tax breaks;
you have paid patent tax;
you have non-taxable income from passenger taxi transport activities carried out by individuals - drivers, on behalf of a registered carrier;
you have received a loan/s from other citizens or companies in the amount of over 10,000 BGN in total or there are outstanding balances of over 40,000 BGN in total from loans given or received during the year or in the previous five years;
you own shares and equity interests in companies and real estate abroad;
you have acquired income from abroad, subject to final tax.
- Sole trader and you have income from business activity.
- Foreign individual and you have received income in Bulgaria, subject to tax.
You do not file an annual tax return:
if you receive only income from an employment contract and do not want to use tax breaks;
for non-taxable income;
except for income from taxi transportation (Art. 13, para. 1, item 29 of the Personal Income Tax Act);
for income subject to final tax,
except for income from abroad from dividends and liquidation shares, from the exchange of shares and units, from insurance and Life insurance, from interest on bank accounts and from prizes from games, competitions and contests (Art. 50, para. 1, item 3 of the Personal Income Tax Act);
if you are a foreign person and have income subject to final tax, except in the event of recalculation of the tax (Art. 37a of the Personal Income Tax Act).
Terms
annual tax return (under Art. 50 of the Personal Income Tax Act): by April 30 of the following calendar year;
tax return (under Art. 55 of the Personal Income Tax Act): for advance and final tax, April 30, July 31, October 31 and only for final tax, January 31 of the following year.
Payment
You benefit from a 5% discount, but not more than BGN 500, if you simultaneously meet the following conditions:
submit a return electronically
submit the return by March 31;
at the time of filing the return, you have no public liabilities subject to enforcement;
pay the additional tax by March 31 of the following year.
Refund of overpaid tax
If you have overpaid tax, usually as a result of using a tax relief, the overpaid amount will be refunded to you within 30 days to the bank account you indicated on page 2 of the main part of the return (form 2001).
Penalties
If you fail to file a tax return within the established deadlines, the penalty is a fine of up to BGN 500, unless you are subject to a more severe penalty. In the event of a repeated violation, the fine is up to BGN 1,000. If you submit false information that results in a lower tax for you or in non-payment of tax, the penalty is a fine of up to BGN 1,000, unless you are subject to a more severe penalty. In the event of a repeated violation, the fine is up to BGN 2,000.
For your convenience
In the "Forms" section of the NRA website, the following are published:
Additional information on declaring income for the past year can be obtained by calling the NRA Information Center at 02 9859 6801 and 0700 18 700, at a price according to the tariffs of the respective operator, as well as on the website of the revenue agency: https://nra.bg.
Requirement for the sale of goods
The NRA announces that on January 31, 2025, the deadline expires, in which digital platform operators should submit information about sellers who were active on the platforms during the reporting year 2024. The following four categories of activities are carried out with the help of the platforms:
sale of goods;
rental of real estate, including residential and commercial properties, apartments, hotel rooms, villas, parking spaces, etc.;
personal services (e.g. work for a certain time or to perform a certain task);
rental of any type of vehicle.
The submission of information is carried out through the service "Automatic exchange of information by platform operators - DPI/DAC7", which is available on the e-services portal of the revenue agency with a qualified electronic signature /QES/. For the reporting year 2024 Platform operators must carry out identification and due diligence of all sellers registered and operating on the platform – existing sellers (registered on the platform before 01.01.2023) and new sellers (registered on the platform after the entry into force of the rules). Platform operators that have not yet registered with the Executive Director of the National Revenue Agency for operating as a platform operator should do so as soon as possible using a Notification for operating as a platform operator.
23.01.2025
5 BAD HABITS RUIN THE CAREERS OF EVEN THE MOST TALENTED
Everyone has a hidden talent. In some, however, it slumbers and never wakes up.
About a century ago, scientists favored the role of genes in personality abilities. Then they dramatically changed their views on heredity. According to them, even geniuses are not born, but are built as exceptional individuals. They don't let bad habits, common and very easy to pick up, get in their way.
According to the new theories, talent and intelligence are not simply genetic endowments that some have and others do not. Everything a person is is due to what they get with their DNA plus a series of developmental processes.
Genes interact with the environment. It turns out that the same heredity has a different effect on the personality depending on what is happening around. There are no genetic factors that can be studied outside of the environment, explains Prof Michael Meaney.
This means that everything related to a person - intelligence, abilities, is determined by the life he leads. The understanding of "internal heritage" in its absolute sense of independent of everything else is not correct, the professor points out.
Yes, genes matter. People are different, they have different theoretical types of potential. Someone is excellent at drawing. Another calculated huge numbers as if by magic. Treti is an exceptional communicator - he manages to convince the cucumber grower to buy cucumbers from him.
Therefore, it is important for a person to understand what he can do best, his strengths and weaknesses. The strong he will use, the weak he will improve. In this way, he will make the most of his talents and develop his abilities.
Here, the environment undoubtedly matters - the support of the family, the chances for education that the state provides, the values that the society professes, sociologists explain. Children who do not have access to a good school do not get the same opportunities as those who do.
But still, the efforts that one makes throughout one's life are of the greatest importance.
To be successful, you must love to learn new things, persistently seek new information, be passionate about what you do. If you don't have curiosity, consistency and passion at the same time, you will not achieve success in whatever profession you choose, say personal development specialists.
The story disproves the popular belief that gifted people have it easy because of their innate abilities. All those who have achieved great success in art, science, business have worked tirelessly and around the clock. This increases the chances of success because it multiplies skills and experience. The theory that it takes 10,000 hours of practice to become a master has been proven time and time again.
Successful ideas often come in the pursuit of what most people would consider insanity. Therefore, be brave to start ventures that no one has dared. Don't be afraid to question rules, wisdoms, ways that everyone thinks are unshakable and only possible.
Don't stop listening and stealing from others. Every person is different, every opinion hides a grain of truth, something you can learn from or give you an idea. When your mind is open to constant change, you'll be successful in your career, experts predict.
After genes, correctly recognized strengths and developing abilities, however, come at least 5 bad habits that hinder success. If he does not get rid of them, the talented and prepared professional can have more or less average achievements. On the contrary - a more mediocre person is able to make greater breakthroughs because he is braver, more adaptable, less emotional.
22.01.2025
WHAT DOES "GROUP OF ENTERPRISES" MEAN IN DETERMINING SENIORITY?
Upon termination of the employment relationship, after the worker or employee has acquired the right to a pension for length of service and age, regardless of the reason for the termination, he is entitled to compensation from the employer in the amount of his gross remuneration for a period of 2 months, and if has acquired at the same employer or in the same group of enterprises 10 years of work experience in the last 20 years - for compensation in the amount of his gross remuneration for a period of 6 months.
The implementation of these amended 2020 texts of the legislation caused a wave of questions from workers who are about to retire for insurance length and age.
The questions are mostly related to what it actually means for the person to have worked for 10 of the last 20 years for the same employer or in the same group of enterprises. Is there a legal definition in legislation of a "group of enterprises" and how should it be interpreted?
After the amendment, the legal definition of the term "group of enterprises" in the Labor Code applies in all cases where the term is used in the normative act. Therefore, the term "group of enterprises" used in the provision of the Labor Code has the meaning defined in the Additional Provisions of the Law on Labor Migration and Labor Mobility.
According to them, "Group of enterprises" is two or more related enterprises, such that: one enterprise, in relation to the other enterprise, directly or indirectly owns a preferential share of the subscribed capital of the second enterprise; controls the majority of votes related to the share capital issued by the second entity; has the right to appoint more than half of the members of the administrative, management or supervisory body of the second undertaking, or the undertakings are under the sole management of the parent undertaking.'
The right to compensation in the amount of the gross labor remuneration for a period of 6 months arises for employees who have acquired a total length of service of 10 years or more in the last 20 years with the same employer or in the same group of enterprises.
The expression "in the last 20 years" means that the assessment of the presence of at least 10 years of work experience acquired at the same employer or at different employers, but from the same group of enterprises, is made within 20 years , and that these should be the "last" 20 calendar years as of the date of termination of the employment contract.
If the worker or employee in the last 20 years of his employment has 10 years of employment with two different employers who are "connected", he is entitled to compensation in the amount of 6 gross wages. This is the case, for example, when one enterprise, in relation to the other enterprise, directly or indirectly owns a preferential share of the subscribed capital of the second enterprise.
The length of service can be acquired during the last 20 years before the termination of the employment relationship, during which the worker or employee worked with or without interruption for the same employer. In addition, the specified 10 years in the last 20 years can also be acquired with different employers, as long as they are in the "same group of enterprises".
When more than 10 years of the worker's or employee's work experience in the last 20 years were not acquired with the same employer, but with two or more different employers who are not from the same group of enterprises, the benefit is for a period of 2 months.
When not less than 10 years of the worker's or employee's work experience are acquired with the same employer or with different employers, but from the same group of enterprises, the benefit is for a period of 6 months.
Reference:
Art. 222, para. 3 of the Labor Code
paragraph 1, item 5 of the Additional Provisions of the Labor Migration and Labor Mobility Act
21.01.2025
MONEY IS BEING GIVEN TO PEOPLE WITH DISABILITIES FOR RAMPS AND ELEVATORS
The Ministry of Labor and Social Policy (MLSP) has launched a campaign to recruit projects for the construction of an accessible housing environment. Approved proposals will be financed under Component 1 of the National Program for Accessible Housing and Personal Mobility of People with Disabilities. Documents can be submitted until May 15.
Under the program, applications can be made for the provision of funds for the construction of an accessible environment for the homes of people with disabilities, which will help with their social inclusion. Each approved proposal will be financed with up to BGN 100,000, with which the necessary ramps, lifting platforms and elevators can be built and installed. In cases where the value of the project proposal exceeds the amount of funding from the MLSP, co-financing by the applicant is allowed, but only for activities to ensure an accessible environment.
Owners of single-family residential buildings who are permanently disabled and use wheelchairs, with a permanent or current address in the same building, can apply for funding. Project proposals can also be submitted by associations of owners of condominiums in multi-family residential buildings in which there are people with permanent disabilities, using wheelchairs, with a permanent or current address in the same building.
In 2024, an accessible environment was provided for 73 people with permanent disabilities in 54 residential buildings under Component 1. A total of 65 facilities were built and installed in them - internal and external stair platforms, vertical lifts and ramps. The total value of the contracts for construction and repair activities concluded during the year amounted to over 2,360,200 BGN. They were fully financed by the MLSP, since the value of the projects did not exceed 100,000 BGN.
Detailed information on the conditions and documents for applying under Component 1 can be found on the website of the MLSP (www.mlsp.government.bg) in the section "National Program for Accessible Housing and Personal Mobility" or at the following link: https://www.mlsp.government.bg/natsionalna-programa-za-dostpna-zhilishchna-sreda-i-lichna-mobilnost-1.
16.01.2025
THE HORROR OF THE PERPETUALLY DISSATISFIED BOSS AND TECHNIQUES TO DEAL WITH IT
It's quite stressful to work with a perpetually disgruntled boss. You make an effort, you do everything the best you can, and he still has objections. It's not personal to you, it's to everyone on the team and to the whole team.
The most logical way out, of course, is to save yourself by looking for another job. But for various reasons, this is not always possible, so you should try to endure.
You will manage after analysis.
Your boss is probably the most common type - forever criticizing because he is convinced that he can do the job better.
In many cases it is true - he rose to a managerial position for a reason. However, for her, he lacks a basic quality - to be able to lead employees so that they do the work as well as possible.
Managing people requires skills quite different from executive skills. Even the fact that a boss will mumble and give detailed instructions while subordinates handle tasks as perfectly as he would, does not make him a good manager. Even worse is a boss who takes it upon himself to do the work because his employees can't or he thinks they can't.
Often times, the boss criticizes not because he can do the job better, but because he thinks that dissatisfaction with his subordinates goes with his position. Not to forget themselves, but to know that more and more is required of them.
This leadership style is extremely unpleasant because it is usually accompanied by more off-putting personality traits. The boss may be highly controlling, unfair, blame-shifting, arrogant, fond of backstabbing, etc. extras.
In both cases, the question is how to do it so that you don't get on your nerves with the eternal remarks of the superior.
The first is to accept that this is who he is, nothing is likely to change him. Therefore, you must change yourself.
Be prepared that he will not be satisfied, no matter how you coped with the task, no matter how successful you were.
Do not be angry either internally or externally. It's stupid to poison yourself. He may be a bad manager, he may be a bad person, but why punish yourself for him.
Don't allow yourself to get demotivated either, because you know that you won't wait for not only praise, but even a "well done". Yes, the behavior of the boss is disgusting. Yes, injustice hurts. But you are not working for his "bravo", but for the salary and your own satisfaction to get things done as befits a professional and self-respecting person.
Also, if you start performing your tasks sloppily, the boss will have every right to criticize, and then you will be in the weak position.
Once you've told yourself you're not going to get angry with your perpetually disgruntled boss, you can take steps to minimize the criticism.
A perfect way to do this is to involve your supervisor in the execution of tasks in a very carefully measured way. When he feels that he has participated in every single step, his critical pathos will sensibly decline.
He's not a fool, he knows how closely he's been involved. It's like he's not happy with himself. Even if there are objections, they will be how to do it together better. They will not be like a subordinate who is sloppy, incompetent, or anything else of that unpleasant order. Because he experiences a split personality - he is both the boss and involved in the work as a contractor.
This trick is super effective when your boss is really good at his job and that's why he got promoted. He can add sparkle to any project you do, so try to involve him not only so that he doesn't criticize you, but also to learn from him.
It is more complicated when the boss is not a good person and thanks to his intervention, the work will turn out even worse. But again, involve him as much as possible in her performance, and he'll end up getting criticized anyway.
So that the blame does not fall on you, see that you have received instructions in writing or in front of witnesses.
And when you know what it is like, judge in advance what it might displease and cleverly pick it up from there. Let's say this: "Boss, your idea helped a lot and this is what happened". In this way, you recall his own "merits". Although he still won't accept that he was wrong, and will think that his subordinates are idiots who don't understand how things work, the critical pathos will probably be a little toned down.
When you involve the superior in your own work, you have to very precisely dose and judge your approach. You shouldn't look like an incompetent employee who can't cope and needs to be guided.
You have found the measure if it seems to his boss that you are suggesting, checking with him, seeking his opinion, because he is extremely experienced, smart, creative and other such things that flatter him.
Naturally, you don't need to say them directly, but make it so that he thinks about them himself, interpreting your behavior.
The truth is, working with a boss who can never say "well done" is the exact opposite of inspiring. It's exhausting. But you shouldn't let it demotivate you, because you'll hurt your career.
Try to do your tasks as professionally as possible and don't stop looking for another place. In no case do not allow yourself to be discouraged that you will find him, and to get used to the manner of your perpetually dissatisfied superior.
Don't settle, search and believe that not all bosses are like that.
----- How to behave when criticizing you -----
What can we say, there are many bosses who can't benevolently and tactfully give the so-called feedback. That's why it's wiser to deal with criticism by managing the feelings you feel, sociologist Joseph Greney advises.
"I have spent most of my life believing that the best way to help people who receive negative feedback is to teach those who criticize them to improve the way they express themselves. I am now convinced, that it was a mistake," he adds.
Grenney outlines four steps that can help you stay calm and respond productively to criticism.
15.01.2025
WHAT BENEFITS DO WE USE IF WE WORK ON AN EMPLOYMENT AND CIVIL CONTRACT?
People are left without unemployment benefits and sick leave because it turns out they were assigned to a civil rather than a labor contract. Therefore, when we start work, it is important to know what our rights are, according to the contract we conclude with the employer.
Each such agreement gives us certain powers, but is also related to the payment of certain insurances in order to use them. Their amount depends on what contract we are assigned to, or simply put - whether we are on an employment or civil contract.
In practice, the concept of "civil contract" does not exist in Bulgarian legislation, but it is widely used and combines several types of contracts.
These are the production contract, the order contract and the commission contract from the Law on Obligations and Contracts and the contract with a commercial manager, the contract with a commercial representative and the contract with a commercial assistant from the Commercial Law.
Differences between employment and civil contracts
Although they are similar, employment and civil contracts have significant differences between them.
In the employment contract, the subject of the contract is the workforce itself, which is provided in a certain time interval, or simply put, "working time". That is, with these contracts it is a matter of hiring labor.
As the main feature is that the worker provides his labor for a certain payment - "salary". The employment contract must be concluded in writing, as the law requires this to be done before a person starts work, i.e. before its actual implementation begins.
The Labor Code specifies exactly what an employment contract should contain: the place of work, the position and nature of the work, the date of its conclusion and the term.
The contract must also specify the amount of the basic and extended paid annual leave and the additional ones, the same period of notice for both parties upon leaving, the basic and additional remuneration, as well as the frequency of their payment and, of course, the working hours.
In addition to these mandatory attributes of the contract, there are those that are not mandatory, but can be included, for example, the scope and access to social benefits, the amount of travel allowances, different bonus systems, determination of additional remuneration, provision of materials, etc.
Here comes the first difference with civil contracts, where these mandatory requisites are missing. In them, most often, it is determined only what must be done, in what time frame and what the corresponding payment will be.
Since civil contracts are governed by general civil law, the parties to them have greater freedom of negotiation and can choose for themselves what to include in the contract.
With civil contracts, we are not talking about payment for a certain working time, but about the performance of a certain task or the achievement of a certain result.
Here comes another significant difference between the two contracts. While in the employment contract the employee is subordinate to the employer, in the civil contract, which is also its main advantage, the contractor has greater freedom how and when to perform the relevant services or tasks assigned to him in the legal relationship.
However, the disadvantage of the civil contract is that the risk of non-performance is borne by the contractor, not by the employer, as in the case of employment. The other downside is that the cost of achieving the final result is borne by the contractor, not at the expense of the employer.
Regarding the term of the contract
The employment contract can be open-ended, but the civil one is necessarily bound by a period for performing the specified work or service.
Payment of remuneration
In the employment contract there is a minimum wage, while in the civil contract there is no limit on the amount of remuneration. Also, the employment contract has regular monthly payments, while in the civil one, the payment is for the performance of a certain job for a certain period.
A civil contract can be both remunerated and non-remunerated, while an employment contract is necessarily remunerated.
Insurance rights
The most significant difference for the worker is in relation to the insurance rights granted to him by the employment contract and the civil contract. Those working under an employment contract must be insured for all social risks. With them, each profession has a precisely defined minimum insurance threshold.
This is the minimum on which the person is generally insured for all insurance risks.
A number of rights arise from the employment contract for the employee, such as the right to guaranteed remuneration, certain sums for time served (the so-called "class"), holidays, vacations, benefits, social and household services, social insurance for all insured social risks, safe and healthy working conditions, etc.
There are significant differences in the civil contract, workers are only insured for disability due to general illness, old age and death, if they receive a monthly remuneration equal to or above one minimum wage, after reducing it by the costs of the activity.
This means that no insurance is paid for occupational accident, occupational disease, general illness and maternity, unemployment, and accordingly contractors under civil contracts are not entitled to compensation from the state on these grounds.
That is, they are not entitled to a certain number of sick days and benefits upon termination of the contract, as well as unemployment benefits. Under it, the contractor cannot take advantage of his right to various types of paid leave.
This is positive for the contractor due to the fact that his obligation to provide financial support for his employee's rest is removed. It is important to note that civil contracts only guarantee insurance length of service, since length of service is considered to be the time for which the employee has been working under a given employment relationship.
The taxes
In terms of taxes payable, according to the Personal Income Tax Act, all non-employment income is considered civil contract income and is subject to declaration in the annual tax return.
Workers can work simultaneously on an employment contract and on a civil contract, as the two contracts are not mutually exclusive. Just as it is possible for a person to work at the same time in both labor and civil legal relationships, it is also possible to work for the same employer.
More and more often in practice, parties between which an employment relationship already exists also conclude civil contracts with each other.
It is important for citizens to know that resorting to civil contracts is impermissible when they are used to essentially disguise the provision of labor in order for the employer to save on the insurance he has to pay for his employees.
In this situation, Art. is violated. 1, para. 2 of the Labor Code, and victims can file a report with the Executive Agency "General Labor Inspectorate" because their labor rights have been violated.
09.01.2025
MASTERING YOUR FEELINGS IN 90 SECONDS ENSURES PEACE AND SUCCESS AT WORK
Wow, how angry your colleague (boss, client, partner) got. You've been boiling for half an hour now and you can't stop. Although you followed the basic advice of psychologists - you counted to 10, you did not respond, you stopped the conversation and you withdrew from the battle.
Then follow two more recommendations. First, stop with the so-called mental rumination - don't repeat what the colleague said to you that made you so angry, and what you could have said back to him to put him in his place and come out victorious.
Second, switch your brain into analytical mode. In other words, focus on the causes of the conflict and on the conclusions - what it taught you.
Psychologists assure that any negative emotion - even the strongest such as rage, passes in 90 seconds. If she keeps you more, then somehow you turn her on again, you don't let her go.
Your colleague is no longer angry with you. You are angry with yourself. And whatever he said or did, it's not his fault. It's your own fault.
You probably know this mantra often repeated by professionals that you cannot influence unpleasant events, circumstances, people, but you can influence your reaction to them. However, it amazes you that negative feelings can go away in just 90 seconds. what normal person calms down for that much. A minute and a half is too little.
It's not, explains Dr. Jill Bolty Taylor, a neuroanatomist, brain researcher, and author of The Stroke of My Insight.
The negative feeling is a signal of stress and excites hormones (adrenaline, norepinephrine, dopamine, cortisol, etc.) that prepare the body to respond immediately to aggression from the environment and to defend itself in the emergency situation. This initial biochemical response to physical or mental stimuli is instinctive, it is beyond your control.
"But hormones are completely broken down in the body in less than 90 seconds. In 90 seconds we can observe the process happening inside us, feel it and watch it pass. After that, any emotional responses are a personal choice of the person themselves - to stay or not stay in that emotional loop. Neurologically, we have the power to choose who we want to be," Dr. Taylor points out.
A minute and a half is enough time to realize the emotion, suffer and tame it. Otherwise, the negative feeling continues to excite hormones that begin to poison you, because they trigger a whole series of harmful physiological processes in the body, changing the priorities of the blood supply. This is dangerous for health - it is not by chance that nature has set the biochemical reaction to pass in just 90 seconds.
In addition, you do not help each other in solving the conflict because you are not able to think clearly.
The mastery algorithm is simple and you can apply it to any negative emotion.
The colleague says something that makes you angry.
You say to yourself: "I am angry". I.e. you become aware of and name the feeling that rages within you.
Then you start thinking along the lines of "What I'm drinking right now is just a feeling. It will go away." It will do you good to breathe deeply.
Hormone production will soon return to normal. Research has shown that norepinephrine (norepinephrine) - the so-called anger hormone, a neurotransmitter secreted by the adrenal glands, disappears from the bloodstream in 90 seconds.
The emotion will diminish and be about to pass if you don't reinforce it.
It won't happen if you don't switch your brain from stress to analysis. Why did it happen, what did I learn from it, how can it not happen again, and other such questions are an effective way to switch.
You are already calming down, regaining self-control, managing your feelings and reason.
Experts say that if he remembers the 90-second rule and consciously follows this algorithm, any normal person can get rid of anger, rage, rage, resentment, etc. unpleasant emotions really for about 90 seconds.
If he can't, he has some mental problems for which he needs to consult a specialist. Getting stuck in a negative emotion is a sign that he needs help, because he is overloaded with stress and has "burned out" the natural processes in his body. Because of this, it is unable to switch even though it tries. He probably thought he was in emergency situations for too long, drew on a toxic biochemical cocktail, lived in heightened arousal, and drove himself into anxiety, depression, or a more severe mental disorder.
The application of the algorithm should work no matter how great the intensity of the feeling. In fact, you only quantify your anger or resentment when you start thinking.
This is another critical moment where you should not allow yourself to go back to experiencing the emotion as if the emergency was happening again. The goal is to get away, not to beat yourself up, repeating to yourself, "He pissed me off a lot, he hurt me a lot," psychologists emphasize.
You can understand why and how this method works by a simple comparison with a familiar unpleasant condition - a headache.
You imagine that it was not a colleague who was angry with you, but a headache. At first you feel discomfort.
You say to yourself: "I have a headache". I.e. you become aware of and name what you are experiencing.
Then you think along the lines of "What I'm experiencing right now is just a headache. It will go away." You don't say to yourself "it hurts, it hurts, wow how much it hurts", you take a pill and the headache really goes away.
Analysis switching works the same way, experts explain.
With negative feelings, it's even easier knowing that they will pass in 90 seconds - you are naturally programmed biochemically to wash away the hormonal response.
Dr. Taylor recommends looking at the second hand of your watch during this time.
Then, if the conflict is minor, there is no need to even analyze it, just give your brain some other activity, more positive and relaxing.
08.01.2025
WHAT RETIREMENT BENEFITS DOES THE COMPANY OWE US?
Recently, the deputies signaled that in companies with state participation, workers receive 30 salaries as compensation upon retirement. They proposed a 12-salary cap to avoid a huge gap in retirement benefits for some employees.
According to the Labor Code, every worker upon termination of the employment relationship, after having acquired the right to a pension, is entitled to compensation from the employer in the amount of 2 gross wages.
However, some people are entitled to 6 gross wages. With the latest change in the Labor Code, a new way of paying the compensation of 6 salaries was provided.
They are due if you have 10 years out of the last 20 years of service with the same employer, the requirement that it be continuous has been dropped.
Before the change in the Labor Code, only workers with 10 years of continuous service with the same employer were entitled to the six salaries upon retirement.
Today, if for some reason the worker had to terminate his employment contract with this employer, but in the last 20 years he has acquired 10 years of work experience with him, he will again be entitled to receive the six wages.
Thus, if a worker has been unemployed but returns to his old employer, he will not be disadvantaged and must have accrued the ten years - regardless of whether they are not consecutive.
The change also applies to work for several employers from the same group of enterprises. That is, even if the workers are transferred to another company, if it is from the same group, they are again entitled to the six wages when they became entitled to a pension.
If the internship was acquired with the same employer, but the worker used unpaid leave, he is also entitled to the compensation. There is no obstacle for the employee to have worked for another employer during the unpaid leave.
However, the retirement benefit can exceed 2 or 6 salaries, as these are only the minimum thresholds. In collective labor agreements or with decisions of the Council of Ministers, benefits can be many times greater than usual in the private sector.
In addition, there are some exceptions that concern teachers and those working in the system of the Ministry of Internal Affairs and the Ministry of Defense.
The Law on Preschool and School Education provides that upon termination of the employment relationship with pedagogical specialists upon retirement, who in the last 10 years of their working experience held the position of a pedagogical specialist in a state or municipal institution on a budget basis, compensation is paid in amount of 10 gross wages.
For employees under the Law on the Ministry of Internal Affairs, compensation is paid in the amount of as many monthly salaries as the number of years of service, but not more than 20.
How is the amount determined?
The amount of the compensation is determined on the basis of the gross labor remuneration that the person received for the month preceding the one in which the basis for the corresponding compensation arose, or the last monthly gross labor remuneration received by the employee.
It includes both the basic salary and the additional wages, which are of a permanent nature.
What conditions must we meet?
The second important condition to receive a retirement benefit is that you have acquired the right to a pension. The first is if you have acquired the right to a pension for length of service and age.
In 2024, in the third category of work, which is the most common, women must be 62 years and two months old and have 36.5 years of experience, and men - 64 years and 7 months, and their experience must be 39.5 years.
In addition to acquiring the right to a pension for length of service and age, compensation is also due when the right to a pension is acquired with insufficient service. Then the requirement is that the person has at least 15 years of actual insurance experience and has reached the age of 67.
The employer also owes the compensation if the employee meets the conditions for granting a reduced amount of pension for insurance service and age.
It is about the cases in which people have the necessary insurance experience for a pension and can retire up to one year earlier if they wish.
Then the pension granted in this order is reduced by 0.4% for each month falling short of the retirement age and is paid in a reduced amount for life.
Deadlines
The term for the payment of compensation is determined by law and stipulates that this should be done no later than the last day of the month following the month in which the employment relationship was terminated, unless another term is written in the collective labor agreement.
After this period, the employer also owes you interest on the late payment.
If the employer refuses to pay you the money, you have the right to seek your rights in court, and there is also a 3-year statute of limitations here. It begins to run from the day following the day on which the term for payment of the compensation expires.
It is important for workers to know that they are entitled to retirement benefits, regardless of the grounds on which their employment contract was terminated.
The leaves
In addition to wages, your employer also owes you compensation for unused retirement leave. However, it is only about accrued vacations in years for which the statute of limitations has not expired.
By law, workers must use their leave within two calendar years. If this does not happen, compensation must be paid for unused leave.
However, if the termination of the employment relationship of the person who will retire is in 2024, and the leave was for 2021 and was not used, then it is extinguished by statute of limitations, accordingly no compensation for unused can be paid leave upon termination of employment.
If a person retires in the middle of the year - for example in June 2024, and then their employment relationship ends, and until that moment they have not used any leave for the calendar year and by law have 20 working days, at the middle of the year they will has the right to compensation, which is proportional to the time he is considered to have worked for the calendar year.
This is one second of the leave entitlement, i.e. he will have to be paid ten business days.
In our country, there is a perception that as soon as a person fulfills the conditions for retirement, the employer must necessarily release him. The employer has the right, when an employee has reached retirement age and has the necessary experience, to terminate his employment with notice.
But the Labor Code and the Social Security Code do not require employment to be terminated in order to file for retirement or begin receiving a pension.
A person can continue to work and at the same time submit his documents when he has fulfilled the conditions of seniority and age.
