2.1 Withholding Of Income Tax

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Bulgaria /2. Mechanics of payroll / 2.1 Withholding of income tax

Commentary

Bulgaria

2.1�� Withholding of income tax

Income tax on employment earnings is payable by the employees. However, it is the employer who is obliged to calculate, collect and pay the amount to the National Revenue Agency (NRA).

The collection of income tax is based on the PAYE system. The system requires that tax and social security due for the tax year on the various types

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

Introduction

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

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2.1 Withholding of income tax

Bulgaria

2.1�� Withholding of income tax

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

Introduction

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

4.2 Company car

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

4.4 Interest-free loans

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

3.1 Salary advances

3.7.2 Sick pay

3.7.7 Occasional leave

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

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2.1 Withholding of income tax

Bulgaria

2.1�������� Withholding of income tax

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2.1�� Withholding of income tax