30.11.2022

WHAT IS THE PENALTY IF I'M LATE FOR WORK?

In Art. 187 of the Labor Code stipulates that violations of labor discipline are:

  1. being late, leaving work prematurely, not showing up for work or not compacting working hours;
  2. the employee's or employee's appearance at work in a condition that does not allow him to perform his assigned tasks;
  3. non-fulfillment of the assigned work, non-compliance with technical and technological rules;
  4. producing low-quality products;
  5. non-compliance with the rules for health and safety at work;
  6. failure to comply with the legal orders of the employer;
  7. abuse of trust and damage to the good name of the enterprise, as well as dissemination of confidential information about it;
  8. damage to the employer's property and waste of materials, raw materials, energy and other means;
  9. non-fulfillment of other labor obligations provided for in laws and other normative acts, in the rules for the internal labor regulations, in the collective labor agreement or determined at the origin of the employment relationship.

According to Art. 188 of the Labor Code, disciplinary punishments are reprimand, warning for dismissal and dismissal. According to Art. 189, para. 1 of the Labor Code, when determining the disciplinary penalty, the employer should take into account the severity of the violation, the circumstances in which it was committed, as well as the behavior of the worker or employee. Before imposing the disciplinary penalty, the employer is obliged to listen to the worker or employee or to accept his written explanations and to collect and evaluate the indicated evidence /Art. 193, para. 1 of the Labor Code/. When the employer has not previously heard the worker or employee or has not accepted his written explanations, the court cancels the disciplinary penalty without examining the dispute on its merits - para. 2 of Art. 193 of the Labor Code. In para. 3 of Art. 193 of the Labor Code states that the provisions of the previous paragraph do not apply when the worker's or employee's explanations were not heard or were given due to his fault.

Disciplinary punishment is considered imposed from the day the order is delivered to the worker or employee or from the day it is received, when it is sent by registered letter with return receipt.

30.11.2022

BGN 300 HEATING AID IS AVAILABLE FOR ANOTHER 50,000 FAMILIES

The caretaker government included another 50,000 households in the energy support for the current heating season.

They will receive a one-time payment of BGN 300. Energy-assisted households in the current heating season will exceed 360,000, after it became clear today that for another 50,000 the interim government has found an additional financial resource of BGN 300 each.

These are disadvantaged people who are generally not covered by normal targeted heating aid.

The Prime Minister announced that families with children with permanent disabilities, children without the right to an inheritance pension from a deceased parent, orphans, people with disabilities who suffered from fires, floods and other natural disasters in 2022 will be entitled to this assistance, as well as state-supported war veterans, war-disabled and war-wounded.

30.11.2022

THE NRA WARNS OF A NEW SCAM

Fake emails are distributed on behalf of the National Revenue Agency. They are a message with the sender: intrastat@nra.bg and the title of the email: "Warning letter for submitting an Intrastat declaration". The letters contain information about the approaching deadline for submitting the Intrastat declaration by flow.

The text of the fake emails reads /published without editing/:

"Regarding: reminder of approaching the deadline for submission of Intrastat declaration by flow / flows Intra-Union imports for reference period 30/2022.

We remind you that the deadline for submitting Intrastat declarations is the 14th of the month following the reference period based on Art. 11 para. 1 of the Law on Statistics of Intra-Community Trade in Goods.

INTRASTAT DIRECTORATE

Central Office of the National Revenue Agency

This is an automatically generated message. Please do not answer.'

Attached to the letter is a file containing malicious code. When opened, the recipient's computer can be infected with a virus that steals personal and financial information.

This is a classic form of "phishing" attack, which attempts to steal personal information on the Internet - usernames, passwords, bank accounts, etc.

If you receive such an email, do not open it, but delete it. If you did open the email, scan with an antivirus program or seek assistance from an IT professional.

30.11.2022

BULGARIAN ACADEMY OF SCIENCES: SERVICES WILL BE THE MOST AFFECTED BY THE CRISIS

The structure of the Bulgarian economy allows it to be less negatively affected by economic crises in general. This suggests that the negative economic consequences caused by the military conflict in Ukraine will be smaller or at least similar to those that will be suffered by the rest of the EU countries.

This was stated by Prof. Dr. Stoyan Totev in a plenary report at an international scientific conference on the topic: "Economic development and policies: realities and perspectives. Challenges and risks in the context of overlapping crises'. It is organized by the Institute for Economic Research at the Bulgarian Academy of Sciences, with the participation of teachers, scientists and independent experts from Bulgaria, France, Romania and the Czech Republic.

The expectations for Bulgaria are that there will be no entire sectors that will be seriously affected by the crisis, and that there will be no significant changes in the country's comparative advantages. Specific industries that in their development so far have imported raw materials and products from Ukraine and Russia may have a problem, emphasized the economist from the Institute for Economic Research at the Bulgarian Academy of Sciences.

In support of his thesis, Prof. Totev cites data from the World Bank, according to which the comparative advantages of the native economy are in the export of products in the field of food, textile, sewing and metalworking industries, as well as in the export of non-metallic mineral products. The comparative advantages of products in the chemical and furniture industries and in the production of plastic and rubber products are also close to unity, he said.

With the proviso that in case of a continued stagnation in Europe as a result of the current crisis, certain industries and productions may be affected, including to change and comparative advantages, Prof. Totev emphasized that due to the low elasticity of substitution of food products, the agrarian sector should be affected to the smallest extent, in contrast to the development of high-tech industries. As long as they do not have a large participation in the processing industry in our country, it is likely that the industry will be less "affected" by the crisis compared to the average indicators for the EU countries, the economist argued.

Services are expected to be most affected by the crisis conditions, and this will also depend on the duration of the crisis itself. It is known that this sector recovers very quickly when the economic situation normalizes. A disturbing factor for Bulgaria could be the longer duration of the crisis, especially in tourism and transport.

The other big problem facing the Bulgarian economy is that, in addition to being the least competitive compared to EU countries, it is generally too energy-intensive. Therefore, in the short term, the war in Ukraine is expected to have a negative impact on industries that use natural gas, and more specifically on the realization of their production. To the extent that other EU countries will experience similar difficulties, Bulgaria cannot be expected to have serious problems at least on the European market, explained Prof. Totev.

In this sense, the economist's recommendation is to conduct a "reasonable" economic policy aimed at stimulating those industries that are characterized by the use of relatively higher technologies, but there is also a prerequisite for this based on the presence of their comparative advantages. Another possibility is in the search for development in the higher segments of the production chain, which allows to achieve relatively higher labor productivity in low-tech industries - in recent years, enterprises in Bulgaria have already improved their positions in this direction, according to Prof. Totev.

29.11.2022

THE INTEGRATED TERRITORIAL DEVELOPMENT STRATEGIES OF THE SIX PLANNING REGIONS HAVE BEEN ADOPTED

The Council of Ministers approved the integrated territorial development strategies of the six Level 2 planning regions - North-West, North-Central, North-East, South-East, South-West and South-Central, for the period 2021 - 2027. They take into account the forecasts and investment intentions for development for the respective region and are the basis for the development of regional state aid schemes.

Integrated territorial strategies will be fundamental in the implementation of the new integrated territorial approach. They analyze the economic, social and ecological condition, needs and development potential of the respective region for level 2 planning. They also contain forecasts for development, vision, goals and priorities for regional and spatial development of the region.

For example, the vision for the North West region includes overcoming socio-economic backwardness and demographic problems through appropriate investments in connecting infrastructure and strengthening growth potential. The North-Eastern region will establish itself as a Bulgarian territory open to the Black Sea and the Holy, with a rich history, developed infrastructure and tourist image. The vision for the North Central region is for a rapidly and sustainably developing European region, and for the Southeast - an attractive place for life and business, using its potential for balanced socio-economic development. South-western region will strive to develop its potentials for a worthy place among European regions. The South Central region will establish itself as an attractive place for living, business and tourism, with better conditions for communication and preserved natural and cultural heritage.

The adoption of the six integrated territorial strategies will help the successful implementation of the state policy for regional development, taking into account the local specifics and potential and overcoming inter-regional and intra-regional differences. The strategic priorities in the documents correspond to the problems and needs of each individual region. Whether the set goals have been met and to what extent will be evaluated according to the changes related to the reduction of interregional and intraregional differences in economic, social, infrastructural development and environmental protection. The strategies will improve the effectiveness of the resources provided for regional development under the programs co-financed by the European Union, as well as from other financial sources.

28.11.2022

EU COUNTRIES HAVE APPROVED THREE SOCIAL GOALS UNTIL 2030

During the first European Forum on Employment and Social Rights held on 17 November, the European Union marked the fifth anniversary of the European Pillar of Social Rights by taking stock of the progress made.

The European Pillar of Social Rights represents 20 principles related to equal rights and access to the labor market, fair working conditions and social protection and inclusion.

Over the past 5 years, the Commission has presented over 130 initiatives to implement the pillar in the Member States and to build a social Europe that is fair, inclusive and full of opportunities.

These initiatives are in a variety of areas - pay transparency and equality between men and women, minimum wage and investment in skills, combating child poverty, minimum income, protecting the safety and health of workers.

During the Forum on Employment and Social Rights, the European Union countries endorsed the European Union's social goals for 2030, included in the Pillar Action Plan, and presented their national contribution to achieving these goals.

The three targets at European Union level to be achieved by 2030 are: at least 78% of people aged between 20 and 64 should be in work, each year at least 60% of all adults follow to participate in training. Also, the number of people at risk of poverty or social exclusion should decrease by at least 15 million people, including at least 5 million children, compared to 2019.

25.11.2022

ECONOMISTS: THE MELTING POPULATION LIMITS THE GROWTH OPPORTUNITIES OF THE REGIONS

The regional profiles clearly show that while the footprint of the pandemic and subsequent economic recovery is visible on the regional map, previously large disparities between districts persist. Due to continued political instability and economic challenges at the end of 2022, the development and unlocking of the regions' potential will be of great importance. This is stated in the analysis of the Institute for Market Economy, which has been preparing profiles of the regions in Bulgaria since 2012.

The new edition of "Regional Profiles: Development Indicators" for another year reveals the economic potential and deep social differences between regions in Bulgaria. The publication covers a period in which the economy recovered from the severe impact of the pandemic, but quickly encountered new challenges, topped with a severe political crisis, the authors of the report wrote.

The population census highlighted more clearly than ever the severe demographic problems facing the country, which also limit the potential for growth in places.

It is indicated that local authorities should be extremely active and work towards the transformation of their economy through more productivity and competitiveness - attracting investments and developing industrial areas, working with educational institutions and supporting investments in human capital, openness to regional partnerships and thinking beyond the usual administrative boundaries. In these efforts, however, the municipalities need support and, above all, real steps for financial decentralization and more own resources, the analysis states.

Economists report that almost every region is distinguished by successful performance in a certain area - it is good, for example, education in Smolyan, health care in Pleven, investment activity in Sofia region, and in a number of regions there is potential for improving the overall development. Its deployment in a tangible and permanent improvement of people's lives and the business environment depends both on the processes in the large economic centers and their periphery, and on the development of the secondary economic centers, which are still lagging behind, the economists add.

In the latest edition, the regions of Stara Zagora, Veliko Tarnovo and Ruse are joined by the regions of Sofia (the capital), Plovdiv, Varna, Burgas and Gabrovo, which are performing well overall, and have passed relatively well through the difficulties of the pandemic, experts report.

The biggest challenge for all is the demographic picture. The latest census last year highlighted the dire demographic problems facing the whole country, with figures on the working age population showing that 20 out of 28 districts had lost at least a fifth of their workforce.

"And while the collapse of natural growth reflects long-term processes and slowing it down requires vision and time, mechanical growth can be affected by short-term policies," the report states.

The lack of adaptation to the declining population, although this has been evident for years, continues to have a direct impact on the provision of public services (education, health, public order, culture, etc.) and the ability of the private sector to hire labor.

Economists warn that the problems facing local authorities arising from demographic trends will further deepen, requiring higher costs, the need for optimization and accounting for new realities. In order for such adjustment to be possible, more own resources and freedom in conducting regional and municipal policy are needed, according to economists.

The regions in the country have a different economic profile, which predetermines their different development trajectories. Among the areas with good indicators are mostly those with developed industry and strong penetration of digital services.

Despite the economic recovery in 2021, employment has failed to return to pre-pandemic levels, economists report. The employment rate of the population aged 15 to 64 on average for the country remains slightly above 68%, varying from 52.5% in Montana to about 75% in the Sofia region and Sofia (the capital).

The very strong performance of the Sofia region is noted, which is again ahead of Sofia (the capital). Varna region is in third place with an employment rate of 73.8%, which is also a historical record for the local economy.

In 2021, eight regions report an employment rate above 70%, 15-20 percentage points ahead of those at the bottom of the ranking. All six regions with an employment rate of the working-age population below 60% are located in Northern Bulgaria: Montana, Razgrad, Targovishte, Silistra, Vidin, Vratsa.

In recent years, wages have continued to rise in the country. As of the middle of 2022, the average gross monthly salary in the capital exceeds BGN 2,300. The Sofia region is in second place with an average salary of over BGN 1,600, and within the range of BGN 1,400 - 1,500 are the remunerations in the regions of Varna, Plovdiv, Stara Zagora, Vratsa and Gabrovo.

The lowest salaries in 2022 are reported in Blagoevgrad and Kyustendil - about BGN 1,100 per month, as well as in Vidin, Haskovo and Smolyan. Expectedly, at the level of municipalities, the highest remunerations are in and around the three leading centers - Sofia, Varna and Plovdiv, as well as in the Srednogorieta and several municipalities with large energy companies.

Human capital and the profile of the workforce are key in the transformation process of the economy, economists report. In 2021, nearly 30% of the population aged 25 to 64 has a higher education, and in recent years this share has been rising.

The categorical leader is Sofia (the capital), where 57.7% of the workforce has a higher education. In next place are the regions of Ruse (30.9%), Varna (30.2%) and Veliko Tarnovo (28.6%), which traditionally perform strongly in this indicator.

In at least 12 regions of the country, people with primary and lower education outnumber those with university degrees in the workforce. The share of people with primary and lower education remains extremely high in the districts of Sliven, Razgrad and Targovishte, the data show.

Regional differences in health care are particularly visible in the population's access to doctors, the report states, as the pandemic has also shown this.

While in some regions - Pleven, Sofia (the capital), Plovdiv and Varna - one doctor takes care of an average of less than 200 people from the population, half of the regions in the country have more than 300 people per doctor.

Regional centers with strong medical universities perform significantly better in health access indicators, especially in terms of access to specialist doctors. The number of hospital beds also varies from about 11 beds per 1,000 people in the Pleven district to under 3 beds per 1,000 people in the Pernik, Dobrich and Shumen districts.

In recent years, there has been a steady decline in registered crimes against the person and property in the country, the analysis also states. In 2021, an average of 9.8 crimes against the person and property per 1000 people of the population were registered, while 10 years ago this indicator was at least 1.5 times higher.

Smolyan and Kardzhali remain the safest districts with less than 5 registered crimes against the person and property of 1000 people. The most crimes per 1000 people of the population are reported in the North-West - Montana and Vratsa, as well as in Varna and Burgas, although in the maritime areas the trend is for a serious decline in recent years.

The detection rate is the highest in the Gabrovo region, with nearly 75% of the registered crimes against the person and property during the year being detected. Once again, the detection rate is lowest in Sofia (the capital) and Varna, where consistently less than half of the registered crimes against the person and property are detected within the year.

24.11.2022

THE EU ALLOWED BULGARIA TO INCREASE THE VAT THRESHOLD TO BGN 100,000

The Council of the European Union allowed Bulgaria to introduce a special measure for derogation from Article 287 of Directive 2006/112/EC on the general system of value added tax (VAT), the Ministry of Finance reports.

In this way, our country is allowed to exempt from VAT taxable persons with an annual turnover up to the equivalent in national currency of 51,130 euros at the exchange rate on the day of accession.

The period of validity of the derogation is until 31 December 2024, by which time Member States have to transpose Directive (EU) 2020/285, and accordingly from 1 January 2025 Member States will be allowed to exempt supplies of goods and services from VAT, carried out by taxable persons whose annual turnover does not exceed the threshold of 85,000 euros.

The increase of the minimum threshold for VAT registration from BGN 50,000 to BGN 100,000 is a measure that will have a positive effect in the current difficult economic situation and will lead to a reduction of the administrative burden for businesses, especially for small enterprises.

Persons with a taxable turnover of less than BGN 100,000 may remain voluntarily registered for VAT.

The request for derogation from Art. 287 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax was sent to the European Commission through the Permanent Representation of the Republic of Bulgaria to the European Union on 13 May 2022 and its receipt was confirmed by Commission on 23 May 2022.

23.11.2022

HOW TO USE THE SERVICES OF NAP THROUGH THE NEW SITE?

The National Revenue Agency stopped its old electronic portal on October 17 at 5:30 p.m.

For more than a year, for the convenience of users, the two portals worked simultaneously, during which time all user profiles and access rights were transferred.

Users who use a Personal Identification Code or Qualified Electronic Signature do not need to take any additional steps to identify themselves in the updated portal, as a migration has taken place where access rights and authorizations have been transferred automatically.

In the event that the same authorization of the same persons is performed in both portals, it will be assumed that the users who performed it have already switched to the new portal and the authorization from the old one will not be transferred, explains the National revenue agency.

Users who used the portal with a Qualified Electronic Signature will continue to have full or partial access to the same obligees, the services for them, as before. They will be able to request access to other obligees themselves, grant access to their obligee as well as sub-authorize third parties without either party having to visit an office of the National Revenue Agency.

For users with a Personal Identification Code, it is important to note that when switching to the updated e-services portal of the National Revenue Agency, their current accesses will be preserved and no action is required on their part, the revenue agency said.

23.11.2022

IT WAS AGREED THAT SOCIAL BENEFITS SHOULD BE TIED TO THE POVERTY LINE

The Parliament adopted in the first reading amendments to the Law on Social Assistance introduced by the Council of Ministers with 106 votes "for" and 23 "abstentions". The amendments provide that social benefits will be determined based on the amount of the poverty line for the relevant year, determined by a decree of the Council of Ministers. Currently, social benefits are determined on the basis of a guaranteed minimum income. The amendments are proposed to take effect from 1 June 2023.

Currently, the guaranteed minimum income, on which all social payments and benefits are based, has been BGN 75 for many years. Next year the poverty line will rise by 22 percent compared to the poverty line we have now. The normative act has been adopted and it has immediate effect from January 1, 2023.

A new type of increased support for disabled people under the Disability Act will come in automatically from 1 January 2023, because there benefits are tied to the official poverty line.

As for the Law on Social Assistance, since last year actions were taken, with which, despite the fact that the guaranteed minimum income was not changed and is BGN 75, correction coefficients were adopted, which in practice tied access to social assistance to a percentage of the current line of poverty, which for this year is 413 BGN.