25.05.2023
THIS IS UNPLEASANT!
Every workplace is filled with interesting individuals - including disappointing ones. If you feel like you are surrounded by hard-to-communicate people at the office, rest assured that you are not alone in this situation. Studies show that one in eight people leave a job because of problems with colleagues.
Colleagues who like to gossip can be the most problematic of all. Not only are they distracting, but they can have a detrimental effect on your professional reputation.
There is a psychological phenomenon that whenever you are involved in workplace gossip, people begin to perceive you as a gossip and may stop believing the things you say.
In a professional setting, there's really no excuse for bad mouthing, whether it's your client, colleague, or executive. Here are some ideas on how to deal with gossip at work.
Empathy and redirection
Gossip is a compensatory strategy often used to cover up low self-esteem or feelings of powerlessness. It's likely that your co-worker is communicating this way, albeit passive aggressively and manipulatively, in search of a relationship. There's a simple formula you can use to distance yourself from him while keeping the relationship intact: empathize and redirect.
First, empathize. Reflect on your colleague's reaction, addressing the deeper, human need. Perhaps the real reason he gossips is because he wants to feel heard and understood.
Then use a redirect. You can nudge the person toward a decision by saying something like, “Ugh, it sucks to feel so undervalued. You need to speak directly to your boss about this." Or encourage them to focus on the things that are working by saying, “I understand that the situation is still bothering you. This is unpleasant. For now, let's talk about how things are going with the new project you're working on."
Be confident
Many people, especially those who are kind and compassionate, never learn how to set limits on gossip. They play the role of "good listener" but inadvertently get themselves into drama. If this sounds familiar, it's important to learn how to set boundaries with passive-aggressive gossipers and develop more assertiveness skills so you can apologize when you hear gossip about a co-worker.
Be the change
Instead of dwelling on the negatives of your conversations, focus on the positive gossip. Learn to say nice things about people, acknowledge their good qualities and applaud their efforts. Celebrate their successes. So you will find that the good vibes come back to you.
25.05.2023
CAN I WORK ON A CIVIL CONTRACT DURING MATERNITY?
In the fast-paced everyday life and the opportunities offered by the labor market in Bulgaria, many current or future mothers are almost forced by circumstances to combine care for children and the family, as well as to participate equally in the contribution to the general family budget.
In no way should we underestimate the fact that many mothers manage to cope with the challenges of life all by themselves, which already makes the dynamics of everyday life even more difficult and busy.
There are not a few women who, despite being devoted to motherhood, find the strength and time to combine their commitments with parallel work in different formats. As we all know, mothers are entitled, under certain conditions, of course, to receive compensation from the state during their maternity leave.
In order to be able to raise more funds for themselves and the family, mothers often ask if they have the right to work on a civilian contract during maternity, while at the same time retaining the possibility to receive the compensation they are entitled to from the state.
Working under a civil contract (without an employment relationship) is not an obstacle for a person insured for general illness and maternity, during pregnancy and childbirth leave or for raising a small child up to 2 years of age, to receive cash compensation during pregnancy and childbirth for a period of time 410 days, of which 45 days before the birth or, respectively, after the expiration of the pregnancy and childbirth benefit period, during the additional paid leave for raising a child up to the age of 2.
This is because mothers are insured persons for this period, which means that if they enter into a civil contract, regardless of whether the remuneration under it is below or above the minimum wage for the country for the relevant year, social security contributions must be withheld from them. This in no way prevents the mother from continuing to receive maternity benefits from the National Social Security Institute.
According to the law, maternity benefits are suspended when the employment relationship is terminated or the use of pregnancy and childbirth leave is terminated. The reason for this is that the compensation is granted and received on the basis of the employment leave, which has nothing to do with civil contracts.
It is also important for current and expectant mothers to know that contributions to the General Sickness and Maternity Fund are not deducted from the civil contract. This, in turn, is another reason for mothers to continue receiving their cash benefits. The insurance of persons who work under a civil contract is specifically regulated in the Social Security Code.
However, let's not forget that remunerations under the civil contract should be declared to the National Revenue Agency by submitting the relevant annual tax return, as well as the taxes under the contracts should also be declared, in accordance with the established legal order.
Reference:
Art. 4, para. 3, items 5 and 6 of Social Security Code
Art. 46, para. 3 of Social Security Code
Art. 51 of Social Security Code
Art. 53 of Social Security Code
para. 1, item 3 of the additional provisions of Social Security Code
23.05.2023
EXPERIENCING GUILT? USE IT!
Most likely, there have been moments in your work where you felt bad about something. Maybe you told a co-worker that he did amazing in the last presentation, even though he didn't do particularly well, and later felt bad that you didn't give him more realistic feedback. Maybe you missed a deadline on an important project and made a colleague's job difficult, then felt bad for the next few days until you finished your work.
In other words, you knew what you were doing was wrong, but you carried on anyway, and now you feel bad. The feeling of shame is a close cousin of shame, but it is directed towards the external environment. Usually, a person feels shame when they have done something wrong and others have found out about it (or are afraid that they will).
Feelings related to human emotions have two dimensions - direction and strength. The direction determines whether the emotion is positive or negative, and the force is responsible for the energy behind the emotion. Feelings of guilt and shame are highly negative emotions.
This is important because the strong energy behind these emotions is a powerful psychological force. A person experiences strong emotions when he is motivationally engaged with something strongly negative or strongly positive. In the case of feeling bad, you are disappointed that you didn't do what you should have done. This is where the benefit of guilt lies - as long as you use it in the right way.
The potential power of guilt…
As we have already said, behind every emotion there is a strong energy (especially behind negative emotions). In most cases, people use the energy of guilt in a wrong way. You walk around the office, try to forget about the incident by watching some funny youtube videos, or indulge in deep thoughts about where exactly you went wrong and what you could have done better.
In other cases, you may focus your energy on things that do nothing to improve the situation. In our work, we have seen people create elaborate schemes to cover up their mistake when a simple apology could have solved their problem.
...and turning it into a productive force
In either case, you are not using the energy generated by guilt in a productive way. When you feel bad about your mistake or decision at work, there are two things you should do.
First of all, you need to eliminate the source of the guilt as quickly as possible to avoid diverting energy to thoughts about it. If you are late with a report that a colleague needs, finish it as quickly as possible and give it to them. If you've made a mistake, find a way to apologize to those affected by it. There is no problem at work that you can solve by ignoring it and hoping it will go away on its own.
Second, you need to harness the energy coming from the guilt into the next task you tackle. If you're feeling down about something that happened at work, but you're at home right now, you might be using the energy you've got to do something you've been putting off, like cleaning your room or going to pay your bills for the month.
On the other hand, if you are overcome with guilt while in the office, your job is to impress the people who think they might be affected by your mistake. Turn your sense of nastiness into a strength that strengthens your relationships with your colleagues.
Over time, you will learn to recognize the mistakes, actions, and decisions in your work that have a real impact on others. Everyone has responsibilities in their job, many of which come with deadlines. Early in your career, you may find it difficult to distinguish the priority tasks that must be completed on time from the rest. As a result, you may feel bad about anything that isn't completed perfectly and within the deadline.
Talk to your colleagues and supervisors about the different tasks you need to complete to find out which ones you need to prioritize. These conversations will help you separate the things that are worth feeling bad about from the things that don't really matter. This way, you will minimize the guilt you feel while working. If there does come a time when you feel bad about something, you already know how to use your guilt in a productive way.
22.05.2023
THE EMOTIONALLY INTELLIGENT WAY TO APOLOGIZE AT THE WORKPLACE
To be able to apologize effectively in the workplace, you need to know how to word the apology and how to choose the right moment. With a positive company culture, employees are not afraid to take responsibility for their mistakes. Refusing to say "I'm sorry" can undermine your relationships with your colleagues and be perceived as a show of disrespect. At the same time, taking responsibility can reset your relationship with your colleague and get it back on track.
However, apologizing can seem like a daunting task if you don't know when is the best time to do it. Moreover, an apology at the wrong time or with a thoughtless statement can be worse than no apology at all. To find the right tone, employees and employers must also find the right circumstances.
Is an apology necessary? How to decide
Before resorting to a hasty apology, first consider whether one is necessary at all. Over apologizing can be a big waste of time, highlighting minor mistakes and diminishing the impact of the act itself. Instead of giving a long or detailed apology, try a short "sorry about that" for some minor mistake. More extensive apologies become necessary when the mistake causes harm to the business, results in a greater workload for colleagues, or is part of a long-term pattern of behavior.
However, even accidents can lead to unexpected results. With this in mind, emotional intelligence and body language can help determine, for example, whether a colleague's distancing reveals a need to pay more attention to a given mistake. Remember that HR advisors and your colleagues can offer helpful perspectives on whether an apology might be helpful in a particular situation. A sincere apology reflects consideration and responsibility, setting a positive tone for a relationship.
How to apologize professionally
After deciding to apologize, consider the reasons for the incident, the impact on others, and ways to prevent similar mistakes in the future.
Choose the right environment for an apology. To make both parties feel comfortable, choose a place where everyone can freely share their feelings, such as a conference room. During the apology, try not to give in to the impulse to fumble the apology in order to get out of the awkward situation as quickly as possible.
Instead of rushing, apologize clearly and carefully, allowing time for the other person to respond. When it comes to big mistakes, an apology can take a few minutes to cover everything – acknowledgment of the problem, proactive suggestions for resolution and prevention, and a chance for the affected party to accept the apology and offer forgiveness.
The most important thing is to remember to listen more than you speak when apologizing. Apologies are an open and honest conversation between two people, not a list of things to check off. No one looks forward to the moment when they have to apologize, but apologies can help restore and deepen trust between people.
19.05.2023
GET RID OF THESE PHRASES IF YOU WANT TO SOUND MORE CONVINCING
If you want to inspire more confidence and sound more convincing, you should get rid of a few phrases, or at least reduce their use:
"If I'm being honest"
This is one of the most commonly used expressions of this type. It also occurs as "honestly speaking" or "let me be honest". When you resort to this caveat, you're effectively telling your audience that everything else you're saying isn't true or sincere. Take for example the following statement: "Our team will complete the project on time, but to be honest, it will cost us a lot of effort." The second part of the sentence, which begins with "if we're being honest," calls into question the otherwise decisive position. Why create doubt in your audience when you are confident in your abilities? Remove this warning and be specific.
"In my opinion"
This phrase is also extremely popular, as with it the speaker wants to soften what he is about to say. Among her variations are "this is just my opinion" or "in my humble opinion". When you call your views "just opinion," you undermine their effect. This suggests that your statement reflects personal bias and some kind of bias, rather than a logical and well-argued position. If you want to sound more humble, you can replace this phrase with "I believe," but to show real confidence, it's best to state your views directly.
"You may already know this, but…"
People use this warning to sound more humble. However, in reality, this phrase suggests that what they say is superfluous and not worth hearing. Think before you speak. If you think others are aware of what you are about to say, either don't waste your time at all or present the information in a new way. People don't mind getting a different perspective on a topic they've already thought about.
"I'm not sure"
We often hear this from people who are actually quite confident in what they're saying, but don't want to sound arrogant. Take for example the sentence: “I'm not sure, but I think we could cut the time we spend on team meetings by half an hour. Here's how we can do it." By the time we get to the proposal itself, all team members have already written it off as worthless. Don't use phrases that effectively say "don't listen to me." Don't be afraid to share your ideas. Others will listen to you and take what advice they think is good.
"I could be wrong"
This expression shows weakness and insecurity. What reason do people have to listen to what you have to say if the information may be misleading or wrong? If a financial analyst says, "We expect inflation to rise, but I could be wrong," we won't know what to really prepare for. Forget about this warning and approach more tactfully. Taking the example of the financial analyst again, he might say, “We expect inflation to rise. The reasons for this are the following…”. Present a variety of potential outcomes to avoid giving the impression of a lack of preparation and knowledge.
"That's probably a stupid question"
By using this expression, you are doing yourself a disservice. Listeners will immediately ignore the words you say after it. Imagine a job interview where the candidate asks, "This is probably a stupid question, but could you tell me if you offer a work-from-home option." In most cases, this is a really stupid question, as employers explain these things in the job postings themselves or on their sites. Asking this question demonstrates that the candidate has not done their homework and familiarized themselves with the terms and conditions offered by the company.
18.05.2023
THE THREE THINGS ON WHICH YOUR SUCCESS DEPENDS
Before he passed away, beloved MIT professor Patrick Winston regularly gave a compelling lecture to students about the value of good communication. In his introduction, he drew attention to the Uniform Code of Military Justice in the United States, which provides for the court-martial of any officer who sends a soldier into battle without a weapon.
Winston said there should be similar protections for students and even entrepreneurs and aspiring business owners. According to him, no one should go through life without being armed with the ability to communicate properly.
"Your success in life will be largely determined by your ability to speak, your ability to write, and the quality of your ideas, in that order," he said.
Winston, who was a pioneer in the field of artificial intelligence, knew the power of emotional intelligence. While he recognized the value of brilliant ideas, he placed even greater importance on the ability to communicate those ideas in an impactful way.
The ability to speak
The best speakers know how to inform, persuade and guide their listeners. They speak with confidence and conviction. In turn, they motivate their audience to take action. So how can you improve your speaking ability? Here are three tips that can help you in this endeavor:
If you have very extensive knowledge on a given topic, you can easily deliver a completely incomprehensible speech to a more unprepared audience. However, if your audience is well-informed about the subject, then you can easily bore them. That's why it's important to ask yourself, “How knowledgeable is my audience about this topic?” If you can tailor what you're saying specifically to your audience, you'll maximize your impact.
No one's interest will be piqued by what you have to say unless you yourself are enthusiastic about the subject. Think about what role this topic plays in your life and what value it has for others. Practice talking about it out loud. And if you're the type of person who gets nervous when talking to others, try to turn that nervousness into enthusiasm.
The problem with passion and enthusiasm is that they make you talk faster. Here again we come back to the specifics of your audience. You need to slow down to the point that what you say is understandable (If you watch a lecture by Professor Winston you will see that he speaks at a very slow, very deliberate pace).
Deliberately practice slowing down when you speak. Record yourself when you are in meetings or giving a presentation, and then listen and analyze what you said. If you find yourself speaking too fast, try taking more pauses while you speak. For example, if you ask a rhetorical question, you might pause and silently count to three before continuing. Or, if you're asking a direct question, make a conscious effort to wait until you get a response from the other party.
Finally, use phrases like "in other words" and "simply put" to reiterate key points in a way that's easy to understand.
The ability to write
Jeff Bezos conducts CEO meetings based on narrative-style memos that take several associates a week or more to write. Jason Freed, founder and CEO of Basecamp, says that at the company, they make all hiring decisions—from programmers and designers to marketers and receptionists—based on a candidate's writing ability. Why? Because clear writing indicates clear thinking.
The written word has a special power. It can be taken at your own pace. It can be continuously improved and improved. It influences and motivates. And as more and more jobs offer the option of remote work, the ability to communicate in writing in a concise and easy-to-understand manner becomes increasingly important.
How can you improve your writing skills? Well… by writing.
Many experienced copywriters have started their careers with an exercise that involves copying the work of other great copywriters. This works because when you write, you can't help but slow down and think. This helps you absorb what you've written while enhancing your own skills. Over time, you create your own style while borrowing from the best practices of others.
You can do the same. Is there a website you really like? Copy a text from it, word for word. Then try to do it again – this time with your own product or service in mind, but using the same writing style.
The quality of your ideas
The ability to generate high-quality ideas begins first with consuming high-quality ideas. Begin by studying great thinkers and reflecting on their discoveries. Make connections between what they discovered and what you have learned in your own life.
Then focus on ideas that solve real-world problems. Instead of waiting for inspiration to strike, strike while the iron is hot. When you have a problem that you've just solved (or are trying to solve), record your work process and the progress you've made. This will help you build on previous thinking foundations and increase the quality of your ideas.
Now you need to take time for deep work. This means regularly setting aside time for creative thinking and brainstorming. Focus on one task or idea at a time until it is completed or until you have made significant progress. Finally, don't underestimate the power of a walk that can boost your brain's dopamine levels as well as your creative thinking abilities.
If you want to increase your chances of success, remember the advice of the late Patrick Winston: "Don't go into battle without your weapon." Practice speaking, writing, and thinking, and use the process described so far to improve each of these abilities.
17.05.2023
HOW MUCH TIME DO WE ALLOW FOR A LUNCH BREAK?
Rest is an important part of the process of carrying out any activity, regardless of whether it is contract work, private business, project, childcare and household work, etc. The Constitution of the Republic of Bulgaria stipulates that along with the right to work, workers are also guaranteed the right to rest.
Workers and employees have the right to rest on the working day. They can be one or several. Regardless of whether the working day includes one or several breaks, a meal break, which cannot be less than 30 minutes, must be provided during the working day.
As a rule, working day breaks are not included in working hours. This means that if you work an 8 hour work day, the rest time is on top of those hours. For example, with working hours from 9 a.m. to 6 p.m. with a one-hour break, the actual working time is 8 hours, divided by one or more breaks with a total duration of one hour - you work from 9 a.m. to 12 p.m. and from 1 p.m. to 6 p.m., with a 1-hour lunch break between 12 p.m. and 1 p.m. There may be several breaks in the working day, it all depends on the organization of work and the type of work. The only mandatory condition is the provision of no less than a 30-minute meal break during the working day, which means that the corresponding meal break can be in a longer period of time.
The distribution of working hours and breaks is established in the company's internal labor regulations. The Rules for the internal working order define the beginning and end of the working day, the order for alternation of shifts, breaks during work, the order for reporting working hours, the time of mandatory presence in the enterprise when variable working hours have been agreed, the time for nutrition of workers and employees in productions with an uninterrupted work process and in enterprises in which work is carried out continuously, as well as other issues related to the distribution of working time and the organization of work in the enterprise.
There are certain cases in which the meal break is included in working hours - this is the case in productions with an uninterrupted process (shifts) and where work is continuous. An important condition for including the meal break in working hours is that the employee is obliged to be physically present at a place designated by the employer. When these conditions are met, the employer is obliged to provide time for meals during working hours.
Physiological modes of work and rest during work are developed and introduced in all types of work and in all companies and organizations, regardless of the form of ownership, when:
Reference:
Art. 139, para. 1 of the Labor Code
Art. 151, para. 1 of the Labor Code
Art. 151, para. 3 of the Labor Code
Art. 4a, para. 1 of the Ordinance on working hours, breaks and vacations
Art. 9 of Ordinance No. 15 on the conditions, order and requirements for the development and introduction of physiological regimes of work and rest during work
11.05.2023
WE MAY NO LONGER VERIFY THE COMMANDER WHEN TRAVELING
In March 2023, a number of changes were made to the Ordinance on business trips in the country. After about 20 years of waiting, the amount of funds that the seconded person receives when fulfilling his commitments outside the territory of his place of work was increased.
Along with this, however, a number of other changes were made related to the way business trips are organized and reported. One of them is that the need to certify the order with the signature of an authorized official at the place of posting is determined by the employer.
This means that at the request of the employer, the worker or employee on a business trip may not "stamp" the business trip document, which is a great relief when performing tasks in another populated place.
What are the other important amendments to the Ordinance on business trips in the country?
The first important change is in the texts that indicate what should be included in the posting order. It is required to specify:
- the name of the enterprise and the official who issued the order;
- the three names and position of the seconded person; the place of posting;
- the task for which the person is seconded; the duration of the business trip; the per diem, travel and accommodation allowances to which the seconded person is entitled;
- the method of travel and other data that are important for determining the right and amount of travel allowance;
- the type of report on the work performed;
- the need to certify the order with the signature of an authorized official at the place of secondment.
After the changes in the law, when the business trip order states that the business traveler travels with a personal motor vehicle, travel money is paid equal to the equivalent of the fuel consumed according to cost norms determined by the manufacturer of the motor vehicle, for a combined mode of movement ( urban and suburban).
In these cases, the order for a business trip must include the data on the type and brand of the personal motor vehicle, on the consumption, type and price of fuel, on the route and the distances in kilometers on the road network, along which the travel money is established. And when other seconded persons travel with the seconded person, the seconded person pays travel money only to him.
Also, those posted for more than 1 month are allowed to return at their request to the place of their permanent work at least once a month during one of the days off and holidays, with their travel expenses being paid.
With regard to the fixed amounts of per diems for business trips, at the discretion of the seconding party, another collective body for the management of the enterprise or when this is agreed in a collective labor agreement or in an agreement with a trade union organization of civil servants, the people on business trips are paid daily money in the amount of up to 200 per cent of their amount specified in the regulation.
Per diems are not paid for official use of a full-day free meal at the place of business trip. Accommodation fees are also not paid when a free night is used at the place of the business trip. The budgetary organizations already pay travel money in the amounts determined according to the regulation and within the funds approved for this purpose with the budgets and estimates for the accounts for funds from the European Union for the relevant year.
Reference:
Art. 9, Art. 13, Art. 18, Art. 21, Art. 23, Art. 27, Art. 30 of the Ordinance on business trips in the country
10.05.2023
CIVIL CONTRACT WORK. WHAT TAXES ARE PAYABLE?
If you have concluded a civil contract in your capacity as a natural person, the income acquired under the contract is subject to taxation according to the rules for taxation of remuneration in non-employment legal relationships, namely with advance tax and with tax on the general annual tax base (Art. 29, Para. 1, item 3 of the Personal Income Tax Law). You file an annual tax return.
Income from civil contracts under the Personal Income Tax Law is income from non-employment legal relationships and is subject to declaration in Appendix No. 3 of the annual tax return in all cases, regardless of their amount.
Non-employment legal relations are those which cannot be defined as employment legal relations or cannot be defined as legal relations with persons exercising a trade or a liberal profession, by virtue of which the achievement of a certain result is due to a natural person who is not a sole trader (§ 1, item 30 of the additional provisions of the Personal Income Tax Law). See also Freelancing.
Determination
The taxable income from business activity of natural persons who are not traders within the meaning of the Commercial Law is determined by reducing the acquired income with activity expenses in the amount of 25 percent for income from exercising a free profession or remuneration from non-employment legal relationships.
The annual tax base for income from other economic activity is reduced by:
The contributions that the person is obliged to make for the tax year at his own expense in accordance with Art. 40, para. 5 of the Law on Health Insurance, when the taxable income from another economic activity is included in the annual equalization of the insurance income.
The sums received for business trips under legal relationships that are not employment are not subject to taxation, when they are at the expense of the contracting authority:
Advance tax
You owe advance tax on the difference between the taxable income and the withheld compulsory social security contributions. If you are self-insured – on the difference between the taxable income and the contributions you are obliged to make as a self-insured person on your own account for the months of the quarter in which the taxable income was acquired. The tax rate is 10 percent.
If you are 50 or more than 50 percent disabled, you owe business income tax in advance after your taxable income from all sources of income acquired since the beginning of the year and subject to tax on the annual tax base, reduced by mandatory insurance contributions withheld or paid for your account exceeded BGN 7,920.00. You certify the degree of reduced working capacity with a TEMC/NEMC expert decision valid on the date(s) of payment of the income, a copy of which you present to the payer of the income once, when he is obliged to withhold and pay the tax.
Withholding
When the payer of the income is an enterprise or a self-employed person, the amount of tax is determined and the tax is withheld from the payer of the income when it is paid. If you self-insure, you must have submitted a written declaration of this to the payer.
The payer issues for the paid income and withheld tax a receipt for paid amounts according to a model, which he provides to you personally or through an authorized person. Upon your request, the payer shall issue, within 14 days, an office memo according to the model for the income paid during the year and for the tax and mandatory insurance contributions withheld during the year.
Where the payer of the income is not a business or a self-employed person, the amount of tax is determined and the tax is paid by you, the person who acquired the income.
The payer does not withhold advance tax and does not issue an invoice for paid amounts and a service note. Documentation of earned income is done by you. Taxable persons, who are not obliged to issue a fiscal receipt from a fiscal device, issue a document for the income they have acquired from another economic activity, when the payment is not by bank transfer, containing the following information (Art. 9, Para. 2 of the Personal Income Tax Law):
Declaration
You declare advance tax by submitting a quarterly declaration under Art. 55 of the Personal Income Tax Law by the end of the month following the quarter of income acquisition. No advance tax is withheld and remitted for income earned in the fourth quarter of the tax year, except when, as the person acquiring the income, you declare in writing to the enterprise or the self-insured person - payer of the income that you wish to withhold the tax. In these cases, the withheld tax is paid and declared by the payer of the income by January 31 of the following year with the declaration under Art. 55 of the Personal Income Tax Law only electronically.
When for the acquired income from another economic activity during the relevant quarter, you should not pay advance tax - in the cases in which relief is used for reduced working capacity by 50 and over 50 percent, declaration under Art. 55 of the Personal Income Tax Law is not submitted.
In the case of payment of income from other business activities subject to taxation on the general annual tax base, the enterprises - payers of income, prepare a report according to a model for the income paid to natural persons during the tax year. The report shall be provided by February 28 of the following year to the territorial directorate of the National Revenue Agency at the place of registration of the payer of the income (Article 73, Paragraph 1, Item 1 of the Personal Income Tax Law). The report is submitted only electronically in the format and in the order approved by order of the executive director of the NRA.
When the payer of the income is not obliged to withhold and pay the tax, a declaration under Art. 55 of the Personal Income Tax Law, you submit it to the NRA office at your permanent address or electronically with a personal identification code or a qualified electronic signature. You declare these incomes in the annual tax return under Art. 50 of the Personal Income Tax Law, in the period from January 10 to April 30 of the year following the year of acquisition of the income. Enterprises and self-insured persons - payers of income from non-employment legal relationships fill in a template report on the income paid to individuals.
Payment
When the payer of the income has an obligation to withhold and pay the advance tax, the payer pays the tax to the state (central) budget to the account of the TD of the NRA at the payer's place of registration.
When the payer of the income has no obligation to withhold and pay the advance tax, you pay the tax to the state (central) budget to the account of the TD of the NRA at your permanent address.
The tax of a foreign person, who received income through a proxy with a permanent address in the country, is paid into the state budget on the account of the TD of the NRA at the proxy's permanent address.
10.05.2023
FROM JUNE 1, THE CHANGES IN THE LAW ON SOCIAL ASSISTANCE COME INTO FORCE
From June 1, when the changes in the Law on Social Assistance come into force, adults who leave residential type of services will be entitled to receive, for a period of three months, targeted assistance in the amount of the poverty line for the relevant year.
With changes to the regulations for the implementation of the Social Assistance Act, due to be approved by the government very soon, state benefits will be tied to the poverty line or a percentage of it. This will extend the reach of people on benefits by around 80% compared to now and increase the amounts by between 60 and 120% depending on the target groups. It is planned that when a person on monthly social assistance starts working, he will continue to receive benefits for another 3 months.
The one-time social assistance to cover individually arising needs will also be in a new amount. Now it is defined as five times the amount of the guaranteed minimum income and is BGN 375. From June 1, this aid will be three times the poverty line or BGN 1,512 for this year.
In addition, the submission of an application for the granting of social assistance will be possible at any Social Assistance Directorate of one's choice. Thus, help will be able to be sought if necessary, regardless of where the person in need is located on the territory of the country.
