Every employee is entitled to paid annual leave.

According to Art. 155 para 1 of the Labour Code when starting work for the first time the employee may use paid annual leave when it acquires at least 8 months work experience.

In case of termination of employment before acquisition of of eight months work experience the employee is entitled to compensation for unused leave, calculated in accordance with Art. 224, para 1.
The amount of paid annual leave is not less than 20 working days.

Some categories of workers, depending on the specific nature of the work are entitled to an extended paid leave in which leave is included under para 4. The categories of employees and the minimum amount of such leave shall be determined by the Council of Ministers.

According to Art. 156 under Art. 155, para. 2 the employee is entitled to additional paid leave:

- to work under specific conditions and risks to life and health that can not be eliminated, restricted
or reduced, despite the measures taken – not less than 5 working days;
- To work in irregular working hours – not less than 5 working days.
The types of work for which additional annual leave shall be determined by an ordinance of the Council of Ministers.

Accounting Services Bulgaria

Accounting Services Bulgaria

According to the Labour Code, Art. 70 states that where the work required to verify the suitability of the employee to perform, final acceptance of the work can to be preceded by a contract for a trial period of 6 months. Such a contract may be concluded when the employee wishes to ascertain whether the work is suitable for him.

An important part is when concluding of the contract for a period of the test is to be mentioned some of the characteristics:

- In the contract shall specify in whose benefit it is agreed probationary period. If this is not specified in the contract, it is agreed that the period of testing is scheduled for the benefit of both parties.
- During the test, the parties shall have all rights and obligations as well as in the final agreement.
- A probationer does not include the time during which the employee was on leave or for other valid reasons not performed the work for which the contract is concluded.
- For the same job with the same worker in the same establishment employment contract for a trial period can be entered only once.

Termination of the contract for a trial period shall be governed by Art.
71 of the Labour Code:

- until the expiration of the probationary period the party in whose benefit it is agreed, may terminate the contract without notice;
- The labor contract is deemed to be finally concluded, if not terminated until the expiration of the probationary period.

Accounting Services Bulgaria

Accounting Services Bulgaria

According to the Social Insurance Code self employed are:

- Freelancers and / or craft activity of registration;
- Persons engaged in work as sole traders, owners or partners in commercial companies and individuals – members of the unincorporated companies;
- Registered farmers or tobacco producers.

The Self-employed individuals are obliged to submit to the NRA declaration form for the initiation, cessation, renewal or discontinuation of employment in 7 – days of the occurrence of the relevant circumstance.

The minimum monthly insurance income for self-employed persons is 420.00 BGN.The exception are registered farmers and tobacco producers, for which the minimum monthly insurance income is 240.00 BGN.

The maximum monthly insurable income for self-employed persons is 2 400.00 BGN.
It is important to note that the declaration is complete with address identity card of the person and submitted to the Territorial office at this address.

After submit a declaration of self-employed persons are required to submit a declaration form 1 to 25 day of the month following the month and accordingly pay their obligations to the NRA PIN. Declaration form 6 is submitted once a year by 30 April of the calendar year following the year to which it relates.

The Self-employed individuals also submitted a declaration under Article 50 of the Personal Income Tax Act of the final amount of the insurance income.

Accounting Services Bulgaria

Accounting Services Bulgaria