Kostnad för anställda i Bulgarien
Personalkostnaden och arbetsgivaravgiften i Bulgarien är lägst inom EU.
Det är en av många anledningar till att det blivit populärt att registrera bolag i Bulgarien
EU-medlem: Sedan den 1 januari 2007
Valuta: Bulgarisk lev (BGN). Bulgarien har åtagit sig att införa euron när landet uppfyller alla villkor.
Avgifter för anställd
Employee Payroll Taxes
1. Social Security = 10.58%
2. Health Insurance = 3.20%
3. Accident at Work &
Occupational Illness Fund = 0.40% – 1.10%
Total Employee Cost = 13.78%
Employee Income Tax = Flat Rate 10%
Inkomstskatt för anställd 10%
If the employee receives a salary of EUR 1,000,
the due insurances and tax are as follows:
1. Insurance – 138 €
2. Tax – 86 €
Total: 224 €
these are the amounts deducted by the employee.
The net amount to be paid is 776 €
The insurances at the expense of the employer are 189 €
The total insurance and tax for employee and employer are worth 413 €
The amount of 1,189 €
will be an expense for the company
(Salary 1,000 € and 189 € social security contributions at the expense of the employer.)
Regulation (EU) 492/2011 on the free movement of workers in the Union and Directive 2014/54 / EC on measures to facilitate the exercise of rights granted to workers in the context of the free movement of workers provide in case of employment, equal rights of workers at work and recruitment in the EU and an obligation to introduce minimum requirements, assistance and reporting between the competent authorities.
Under EU law (Regulation 883/2004) in order to avoid double taxation, every citizen shall be ensured wherever works or resides permanently. Directive 96/71/EC regulates the rules for the posting of workers from one EU country to another. Posted worker is the worker who is employed in one Member State of the EU (in this case Bulgaria), but is send temporarily (up to 2 years) from the employer to perform his/her work in another Member State (ex: Sweden).
You cannot hire workers in your Bulgarian company, provided that they are not located on the territory of Bulgaria or are not posted from Bulgaria to ex: Sweden.
This is the only legal way, everything else is illegal and prosecuted.
If you have employees in the Bulgarian company, that has to be declared in the National Revenue Agency.
Frontier worker is only the worker who resides in Bulgaria, but travels to Sweden in connection with work commitments.
But not the one who lives in Sweden and works for a Bulgarian company.
Important in determining the place of residence in connection to taxes and social security rights is: where is your establishment, residence and central place of interest.
Avgifter för arbetsgivare
Employer Payroll Taxes
1. Social Security = 13.72%
2. Health Insurance = 4.80%
3. Accident at Work & Occupational Illness Fund = 0.40% – 1.10%
Total Employment Cost = 18.92% – 19.62%
Kort översikt skattesatser i Bulgarien
- Kort översikt över beskattning
- Corporate Income Tax Rate = 10%
- Capital Gains Tax Rate = 10%
- Capital gains derived from sale of shares through the Bulgarian Stock market or a regulated market in an EU/EEA member state = 0%
- Tax on Dividends = 5%
- Dividends paid to legal entities which are tax residents in an EU/EEA member state = 0%
- Interest and Royalties = 10%
- Personal Income Tax = 10%
- VAT = 20% Refund period is 2 months under certain conditions. If your annual company turnover is less than EUR 25.000 VAT registration in Bulgaria is not mandatory
- Maximum monthly taxable base = BGN 2,600 (ca: 1.350 €)
*Vi avsäger oss allt ansvar för eventuella förändringar