Non-taxable incomes, which are included in the reference under Art. 73 para. 6 and in the Official Note

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Only the non-taxable part is included – for 2022 up to BGN 200 per month.
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From the Labor Code:

• Art. 200.  Property liability of the employer in case of death or damage to the health of the worker and the employee

• Art. 216.  Relocation allowance

Al. 1, items 1 and 2 A worker or an employee who moves to work in another populated place, by agreement with the employer, can be paid:
1. travel expenses for him and for his family members;
2. the costs of moving his household goods;
Paragraph 2 To a worker or an employee, with whom the employment relationship was terminated through no fault of his or without his application with prior notice, by agreement with the employer, the expenses under items 1 and 2 of the previous paragraph may be paid for him and his family return to their permanent place of residence.
Paragraph 3 The worker or the employee has the right to compensation under the preceding paragraphs, when, in accordance with the procedure provided for by law, he moves or is transferred to a permanent job in another populated place not at his request. When the distance to the place of residence of the new job is more than 100 kilometers and the relocation is for a period of more than 1 year, the worker or employee is also paid the agreed one-month salary for the new job and a salary in the amount of a quarter of the same amount for each family member , sustained by the worker or employee. The benefit is paid by the employer to whom the worker or employee moves to work.

• Art. 222.  Compensation for dismissal on other grounds

Paragraph 2 The worker or employee has the right to compensation from the employer in the amount of his gross remuneration for a period of 2 months, if he has at least 5 years of work experience and in the last 5 years of work experience he has not received compensation on the same basis.
Paragraph 3 Upon termination of the employment relationship, after the worker or employee has acquired the right to a pension for length of service and age, regardless of the reason for the termination, he is entitled to compensation from the employer in the amount of his gross remuneration for a period of 2 months , and if he has acquired 10 years of work experience at the same employer or in the same group of enterprises in the last 20 years – to compensation in the amount of his gross remuneration for a period of 6 months. Compensation under this paragraph may be paid only once.
Paragraph 4 Paragraph 3 also applies when, upon termination of the employment relationship, the worker or employee meets the conditions for granting a pension for social security service and age in a reduced amount under Art. 68a of the Social Security Code.

• Art. 226.  Liability of the employer for other damages caused to the worker or employee – the compensation under Art. 226, paragraph 3.

(1) The employer and the guilty officials are jointly and severally liable for the damages caused to the worker or the employee due to:
1. failure to issue or untimely issuance of the necessary documents certifying facts related to the employment relationship;
2. entry of incorrect data in the issued documents.
(2) The employer and the guilty officials shall be jointly and severally liable to the worker or the employee for the damages he suffered due to the illegal retention of his employment record after the employment relationship has been terminated.
(3) The compensation under para. 1 covers all damages suffered by the worker or employee, including non-property damages. The compensation under para. 2 is in the amount of his gross remuneration from the day of termination of the employment relationship until handing over the employment book to the worker or employee.

From the Law on Defense and Armed Forces of the Republic of Bulgaria:

• Art. 227.  Upon discharge from military service, military personnel are entitled to a one-time monetary compensation in the amount of as many gross monthly salaries as their years of service, but not more than 20.

(2) Upon subsequent release from military service, as many gross monthly remunerations as received under para. 1.
(3) When the serviceman has served 10 years or more and is released as unfit for military service due to illness or disability during or in connection with the performance of military service, the amount of the one-time monetary compensation under para. 1 cannot be less than 15 gross monthly remunerations.
(4) In the cases under para. 3, when the time served is less than 10 years, the serviceman has the right to a one-time monetary compensation in the amount of 10 gross monthly wages.
(5) Upon release from military service after serving 10 or more years, military personnel are entitled to a one-time monetary satisfaction under Art. 224, para. 1, item 1.
(6) Paragraphs 1 and 5 do not apply in case of disciplinary dismissal.
(7) In the event of the death of a serviceman, the benefits under para. 1 – 6 are paid in total to his heirs.
(8) The benefits under para. 1 – 7 are not taxable.

• Art. 229.  (1) Upon transfer of service to another populated place, the serviceman and each member of his family shall be paid a one-time compensation under the conditions and according to the procedure determined by an act of the Minister of Defense.

(2) The transportation costs for the relocation are at the expense of the Ministry of Defense.

• Art. 232.  In the case of reductions in the number of armed forces by decision of the National Assembly, the benefits paid to the military personnel are determined by the act of reduction, regardless of those due under this law.

From the National Security Service Act

• Art. 67.

Al. 2 The head of the National Security Service determines the employees who carry out activities related to harmful consequences to health, and who are provided with free protective food, antidotes and other means neutralizing the harmful effects of the working environment.
Paragraph 3 Employees who work 24-hour shifts are provided with food and soft drinks during work.

• Art. 121.

Art. 121. (1) Upon termination of the employment relationship of the officers and sergeants of the National Security Service, a one-time monetary compensation shall be paid in the amount of as many gross monthly remunerations as their years of service, but not more than 20.
(2) Upon subsequent termination of the legal relationship from the compensation due under para. 1 the compensation received at the previous termination shall be deducted.
(3) When the officers and sergeants of the National Security Service have served for 10 years or more and their employment relationship is terminated on the basis of Art. 116, para. 1, item 5, due to illness or disability during or on the occasion of the performance of an official duty, the amount of the one-time monetary compensation cannot be less than 15 gross monthly salaries.
(4) Upon termination of the employment relationship under the conditions of para. 3, when the time served is less than 10 years, the one-time monetary compensation is in the amount of 10 gross monthly wages.
(5) Upon termination of employment after 10 or more years of service in the National Security Service, officers and sergeants are entitled to one-time additional material property or its equivalent in BGN.
(6) The provisions of para. 1 – 5 do not apply in case of termination of the employment relationship due to imposition of disciplinary penalty “dismissal”.
(7) Upon the death of an officer or sergeant, the sums under para. 1 – 5 are paid to his heirs.
(8) The benefits under para. 1 – 5 and para. 7 are not subject to taxes.

• Art. 124.

Art. 124. (1) An officer or sergeant who suffered bodily injury during or in connection with the performance of his official duties while on duty shall be paid a one-time monetary compensation in the amount of 10 gross monthly wages in the case of severe bodily injury and 6 gross monthly wages in the case of average bodily injury damage determined on the day of the damage.
(2) The spouse, children and parents of an officer or sergeant who died during or on the occasion of the performance of his official duties shall be paid a one-time monetary compensation in the amount of 12 gross monthly salaries.
(3) The nature of the bodily injury caused under para. 1 is determined by the military medical authorities under Art. 141, para. 2 of the Law on Defense and the Armed Forces of the Republic of Bulgaria, and the circumstances of death under para. 2 are certified by the immediate superiors of the deceased.

From the Law on the Ministry of Internal Affairs:

• Art. 234.

Art. 234. (1) Upon termination of the employment relationship, civil servants are entitled to compensation in the amount of monthly remuneration equal to their years of service, but not more than 20.
(2) When civil servants have served 10 years or more and their employment relationship is terminated for health reasons, the amount of the one-time compensation cannot be less than 15 monthly wages.
(3) Upon termination of the employment relationship under the conditions of para. 2, when the time served is less than 10 years, the one-time compensation is in the amount of 10 monthly wages.
(4) Upon repeated and every subsequent termination of the employment relationship from the due compensation, determined in accordance with para. 1 – 3, as many monthly remunerations as have already been received by employees in positions under Art. 235, para. 1.
(5) Upon termination of the service relationship after 10 or more years of service, civil servants are entitled to a one-time additional material property or its BGN equivalent in an amount determined annually by order of the Minister of the Interior.
(6) Upon termination of the employment relationship due to the death of the civil servant, the surviving spouse, children and parents shall be paid the compensation under para. 1.
(7) The provisions of para. 1 and 5 do not apply when the employment relationship is terminated under Art. 226, para. 1, item 7, letters “a”, “d”, “e”, “h” and “k”, items 8, 14 and 19.

• Art. 236.

Art. 236. (1) When moving to other settlements for a period longer than 6 months, the civil servant shall be paid a one-time compensation in the amount of 50 percent of the gross monthly remuneration for the position in the new settlement.
(2) In the cases under para. 1, when the employee’s spouse and children move to the same settlement, each of them is paid a one-time compensation in the amount of 25 percent of the gross monthly remuneration for the employee’s position under para. 1 in the new settlement.
(3) Transportation costs during the relocation are at the expense of the Ministry of Interior.
The Law on the National Security State Agency.

• Art. 74

Art. 74, para. 4 When relocating to work in other settlements, in the cases determined by the chairman of the agency, civil servants and their family members are paid a one-time compensation and transportation costs during the relocation.

• Art. 117

Art. 117. (1) Upon termination of the powers of the chairman and the vice-chairmen, as well as the official legal relationship of civil servants in the National Security State Agency, a one-time monetary compensation in the amount of 75 percent of the gross monthly remuneration for each period of service shall be paid year, but not more than 15 gross monthly remunerations.
(2) When civil servants have served for 10 years or more and their employment is terminated on the basis of Art. 110, para. 1, item 3, the amount of the one-time monetary compensation cannot be less than 15 gross monthly remunerations.
(3) Upon termination of the employment relationship under the conditions of para. 2, when the time served is less than 10 years, the one-time monetary compensation is in the amount of 10 gross monthly wages.
(4) Upon repeated and every subsequent termination of the employment relationship from the compensation due, determined in accordance with para. 1 – 3, as much gross monthly remuneration as has already been received by civil servants shall be deducted.
(5) Upon termination of the employment relationship after 10 or more years of service, civil servants are entitled to a one-time additional material property or its equivalent in BGN.
(6) (Amended – SG No. 42 of 2009) The provisions of para. 1 and 5 do not apply upon termination of the employment relationship under Art. 110, para. 1, items 8 and 11.
(7) In cases where a civil servant is charged with an intentional crime of a general nature or in relation to which disciplinary proceedings have been instituted, the compensation shall not be paid until the completion of the criminal or disciplinary proceedings.
(8) Upon termination of the employment relationship due to the death of the civil servant, the surviving spouse, children and parents shall be paid the compensation under para. 1, 2 or 3.
(9) (New – SG No. 15 of 2016) When determining the compensation under para. 1 – 3, as much gross monthly remuneration is deducted as was paid for years of service under special laws before entering service in the State Agency “National Security”.

From the Judiciary Act:

• Art. 225

Art. 225. (1) Upon dismissal from office, a judge, prosecutor or investigator with more than 10 years of experience in such office is entitled to monetary compensation in the amount of as many gross monthly remunerations as the number of years of service in the judicial authorities, but no more than 20.
(2) The compensation under para. 1 is not paid in the cases under Art. 165, para. 1, items 3 and 5, as well as when the complex assessment from the last attestation of the judge, prosecutor or investigator is negative. Compensation is not paid in the cases under Art. 308, para. 3, as well as when a judge, prosecutor or investigator resigns during a disciplinary proceeding initiated against him with a proposal for the penalty of disciplinary dismissal.
(3) In cases where a judge, prosecutor or investigator is accused of committing an intentional crime or disciplinary proceedings have been instituted in relation to him, compensation shall not be paid until the completion of the criminal or disciplinary proceedings.
(4) Upon subsequent release from office, the judge, the prosecutor and the investigator shall receive compensation in the amount of the difference between the amount of compensation received under para. 1 and the amount of compensation determined on the date of subsequent release.
(5) In the event of the death of a judge, prosecutor or investigator, the compensation under para. 1 is payable to his heirs.
(6) The order and method of calculating the benefits shall be determined by a decision of the Supreme Judicial Council.

• Art. 277

Art. 277, para. 3 Upon termination of the employment relationship of state bailiffs, compensation shall be paid under the terms of Art. 225.

• Art. 354

Art. 354. A judicial officer who has acquired the right to a pension for length of service and age, upon release from office, has the right to a one-time monetary compensation in the amount of as many gross monthly remunerations as the number of years of service in the bodies of the judiciary, but not more than 10 gross monthly rewards.

From the Civil Servant Act: 

• Art. 78 Compensation of the civil servant in case of death and damage to his health

Art. 78.(1) For damages from an occupational accident and occupational disease, which caused temporary incapacity, disability or death of the civil servant, the relevant administration owes compensation, regardless of whether the appointing authority or another of its employees is at fault for their occurrence.
(2) The relevant administration also owes compensation when the occupational accident is caused by force majeure during or on the occasion of the performance of the assigned work or any work and without an order, but in the interest of the civil service.
(3) The relevant administration owes compensation for the difference between the amount of the property damage caused and the compensation and/or pension under the insurance law. Claims for non-property damages and lost profits are made according to the general claim procedure.
(4) The receipt of the compensation under the preceding paragraphs by the heirs of a deceased civil servant due to an occupational accident or occupational disease shall not be considered as acceptance of an inheritance.

• Art. 81b Temporary transfer to another administration

Art.81b (4) When the temporary transfer to another administration is related to a change of place of residence, the appointing authority in that administration is obliged to pay the civil servant:
1. travel expenses for him and for his family members;
2. the costs of moving his belongings;
3. the salary for the days of travel and for two more days.

• Art. 82 Reassignment to the same administration

Art. 82, para. 5 When the civil servant is reassigned to a position in another populated place, Art. 81b, para. 4.

• Art. 85 Relocation due to employment

Art. 85, para. 5 When the civil servant is transferred to an office for which a lower salary has been determined, he is entitled to compensation for the difference.

• Art. 104 Benefits on common ground termination

Art. 104, paragraph 3 In the case under Art. 103, para. 1, item 3, the civil servant has the right to compensation in the amount of 6 basic salaries, determined at the time of termination of the employment relationship.
Art. 104, para. 4 In the case under Art. 103, para. 1, item 8, the relevant administration bears the usual expenses for the civil servant’s funeral and pays compensation in the amount of basic salaries determined at the time of death, as many years of service as a civil servant, but not more than 20. The compensation is paid in total to the surviving spouse, minors and adult children of the civil servant when they are studying regularly in secondary schools and are up to 20 years old or studying in higher education institutions and are up to 25 years old.

• Art. 106 Unilateral termination by the appointing authority with notice

Art. 106, para. 3 In the cases under para. 1, item 5 (with the acquired right to a pension for length of service and age;) the civil servant is entitled to compensation in the amount of 50 percent of his monthly basic salary, determined at the time of termination of the employment relationship, for each year of service as a civil servant employee, but not more than 10 monthly basic wages. If, at the time of termination of the employment relationship, the civil servant has worked in the same administration for the last 10 years, he has the right to receive 6 monthly basic salaries, and when he has worked for less than 10 years – 2 monthly basic salaries, when it is – favorable for him. This benefit can only be received once. The compensation is also due in cases where the employment relationship is terminated unilaterally by the civil servant or by mutual agreement and at the time of termination the civil servant has acquired the right to a pension for length of service and age. Compensation is not due when the civil servant has received compensation due to the acquisition of the right to a pension on the basis of a special law.

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• Art. 24, paragraph 2, item 11. VAT in the taxable income from employment relationships does not include the value of one-off benefits provided by the employer at the expense of social costs for: birth or adoption of a child, entering into a civil marriage or death of a family member – up to BGN 2,400 in total;

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• Art. 40, para. 5 CSR The insurer pays the insured person for the first three working days of the temporary incapacity 70 percent of the average daily gross remuneration for the month in which the temporary incapacity occurred, but not less than 70 percent of the agreed average daily remuneration.
• Art. 24, paragraph 2, item 14 of the Personal Income Tax Act , the taxable income from employment relationships does not include benefits and benefits under part one of the Social Security Code, including those paid on the basis of Art. 40, para. 5 of the same code.

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• Art. 24, para. 2, item 15 of the Personal Income Tax Act  , the taxable income from employment relationships does not include cash and material rewards received  on the basis of and in accordance with a regulatory act;

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The following non-taxable incomes are included in code 109:

• Art. 24, para. 5 VAT  The taxable income from employment relationships does not include travel and stay funds that are at the expense of the European Union, an international organization or a host country and are determined and provided according to their rules in connection with the secondment of workers and employees by the employer to budget enterprises.

When paid in cash, the following are also included:

• Art. 24, para. 2, item 9, the taxable income from employment relationships does not include social expenses at the expense of the employer, taxed in accordance with the Law on Corporate Income Taxation, as well as the costs of transportation from the place of residence to the place of work at the expense of the employer, which are not subject to taxation according to the Law on Corporate Income Taxation;
• Art. 24, para. 2, item 16, the taxable income from employment relationships does not include cash under Art. 226h and 298a of the Law on the Defense and Armed Forces of the Republic of Bulgaria, the financial aid under Art. 69, para. 1 of the Law on the National Security Service, under Art. 182, para. 1 of the Law on the Ministry of Internal Affairs and under Art. 76, para. 1 of the Law on State Agency “National Security”;
• Art. 24, para. 2, item 17, the taxable income from employment relationships does not include cash and benefits under Art. 67, para. 1 – 5, Art. 69, para. 1, Art. 108 and Art. 111, para. 1 of the Law on State Intelligence Agency.

Rumyana Stancheva – TP consultant of Intelsoft company
Intelsoft is the owner of TP product Teres
https://www.ada-soft.bg/bg/mproducts/tproducts/trzandls/69-teres