Providing SOL in OOD, personal work

Providing SOL in OOD, personal work

 

Question:

Hello,

Could you share your opinion on the following case:

The manager of OOD is a sol at the same, does not make personal work and is self-insured on the minimum social security income. The same SOL decides that he wants to start working in a company that is completely different from management. Is it possible to conclude an employment contract with a limited liability company, for example, as a programmer or something similar, so that he can work? If so, can it be provided on both grounds - once as a SOL and once under a TD, provided that they do not exceed the maximum social security income?

If we can look at the same case only in EOOD. I do not think it is right for EOOD to conclude TD with itself. In this case - SAL as a manager and a TUC for personal work and insurance on both grounds again, provided that they are below the maximum income insurer.

When it comes to personal work, I suppose it should still be mentioned in the CQA that it will make personal work and receive remuneration?

If there is no TD, how are things with the work experience, provided that the SOL does not work on the TD elsewhere?

And lastly, slightly different from the topic - how is it better to indicate sales invoices to your local FL in the sales log? Provided that the person refuses to give his personal identification number, what is the right thing to write to the UIC and VAT number?

Thanks!

 

Answer:

Hello,

If a manager, who is provided as a SOL for the performance of management activities of the company, decides that he will make personal work in the company outside the management activity, then for this activity there is no need to conclude an employment contract. It will continue to be provided as a SALT. He will receive remuneration for his work. It will also continue to make up-front social security contributions over the year, which at the end of the year will be offset by real social security income. The amount of the remuneration may be different from the amount of the chosen insurance income on which advance payments are made. The other thing is that in the preparation of the payroll in the company, after deducting the accrued social security contributions from the accrued salaries, a deduction of 10% of the personal income tax is paid and the balance is paid.

There is absolutely no difference between EOOD and OOD in terms of your question.

There is nothing to do with the DUK. A CQA is a contract for management and control, not a contract for the placement of personal work in the process of providing services or producing something in a company, which is essentially the provision of personal work. Until now, you have been insured as a SAL on the basis that it is stated in your QC that you will not receive remuneration for the work you have to manage and control at that company. If there is no such clause in the SCC then you should be insured with at least the minimum insurance income for the first group under your company code of economic activity, and not on the minimum insurance income.

If he is going to make personal work in the filed Dec. 1, he remains with a code like the SAL, but the salary on which tax is withheld (taxable income with tax) is declared. For example, his social security income may remain the minimum social security income, but a different amount may be indicated in the taxable income taxable income cell (if he wants to declare, for example, a salary of BGN 1000, and after reducing the contributions made to the minimum social security insurance income indicates the amount to be taxed.

There will be no problem with seniority - this is not just a contract.

When you do not have the recipient's PIN on the log, you can only specify units or other identical digits. VAT number is to be filled in only for VAT registered persons. If someone refuses to give his VAT number (it is a natural person registered under the VAT), then it remains at his own expense - he will not fill in your invoice and will not be able to use a tax credit.

We hope we have been helpful.

Greetings!