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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Bulgaria /2. Mechanics of payroll / 2.3 Other withholding
Commentary

2.3 Other withholding


Bulgaria

Deductions from earnings

The following deductions can be made from employee's earnings:

  1. Ìý

    •ÌýÌýÌýÌý employee's social security contributions

  2. Ìý

    •ÌýÌýÌýÌý withholding taxes as per the statutory requirement

  3. Ìý

    •ÌýÌýÌýÌý payments made to the employees in advance

  4. Ìý

    •ÌýÌýÌýÌý overpayments made due to technical errors

  5. Ìý

    •ÌýÌýÌýÌý other types of deductions

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