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Legal Alert - New template notification under Article 62, Paragraph 5 of the Labor Code, effective as from 1 April 2017

 

 Effective as from 1 April 2017 the employers will have to provide additional information to the National Revenue Agency (NRA) with the new template notification under Article 62, Paragraph 5 of the Labor Code. Each notification that is sent to the NRA will now contain the code of the employee’s place of work as per the unified classification of administrative-territorial and territorial units (UCATTU) as of the time when the notification is filed.

UCATTU is a system for identification of cities, towns and villages in Bulgaria. Each place has a unique code (for example, the UCATTU code of Sofia is 68134). The UCATTU code of every place in Bulgaria can be found at www.ekatte.com. If the employee works at more than one places or the UCATTU code cannot be established for any other reason, then the code to be filled in the notification is 00000.

The amendments will affect both the notifications that will be sent to NRA for employment agreements concluded after 1 April 2017 and employment agreements concluded prior to this date. When a new agreement is concluded, the employer will have to file the new template notification to NRA and include the UCATTU code.

From 1 April 2017 until 30 October 2017, the employers shall file at NRA a new notification under each employment agreement that has been registered in NRA before 1 April 2017. The notification has to contain the following information: (1) code of the document, namely “2”; (2) code of the employer; (3) full name and PIN of the employee or identification code of the employee issued by NRA; (4) legal grounds for execution of the employment agreement or the last registered amendment thereto - the "execution date" shall be 1.04.2017; (5) job position; (6) code under the National classification of professions and positions; (7) code under the Classification of economic activities (2008); and (8) UCATTU code.

In the cases of non-compliance with the new requirements, employers may be fined up to BGN 15,000 for each particular case of violation found.