1.2 How Are Filings Done?

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Bulgaria

The employer can ensure that payroll is processed through one of the following methods:

Method	Details
Own payroll system	The employer can use a commercial software which is authorised

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5.3.4 SIPSI declaration

9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

4.4 Car allowance

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

3.2 French national minimum wage (SMIC)

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1.2 How are filings done?

Bulgaria

5.3.4 SIPSI declaration

9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

4.4 Car allowance

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

3.2 French national minimum wage (SMIC)

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1.2 How are filings done?

Bulgaria

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