3.2 Statutory Payments

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Bulgaria /3. Payroll and particular aspects of employee remuneration / 3.2 Statutory payments

Commentary

Bulgaria

Employees can be entitled to additional earnings and allowances as agreed in their individual employment contracts or collective employment agreements. These can include commission and bonus payments, food vouchers or benefits-in-kind, such as medical insurance, etc.

There are, however, statutory defined

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5.3.4 SIPSI declaration

3.7.3 Maternity pay

1.3.1 Monthly filings

Introduction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

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3.2 Statutory payments

Bulgaria

5.3.4 SIPSI declaration

3.7.3 Maternity pay

1.3.1 Monthly filings

Introduction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

4.5 Employer provided accommodation

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

5.3.1 Short term business visitors

2.2 Social security contributions

8.2 Appeals process

5.1 Employer registration

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

2.3.5 Wage garnishment

7.1 Commuting costs

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

3.2 Statutory payments

Bulgaria

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