Editorial Policy

1. Principles

We commit to five principles when working with information about Bulgarian labor and tax law:

• Accuracy — figures and norms are verified against the primary source before publication.
• Transparency — every calculation shows the formula and steps.
• Accessibility — texts are written without unnecessary legal jargon.
• Currency — content is updated when legislation changes.
• Independence — we accept no advertising from law firms, accountancies or products we tell readers how to choose.

2. Primary sources

All content rests on the following public sources:

• Labor Code (Кодекс на труда — "LC") — current version, published in the State Gazette.
• Social Insurance Code (Кодекс за социалното осигуряване — "SIC").
• Personal Income Tax Act (Закон за данъците върху доходите на физическите лица — "PITA").
• Corporate Income Tax Act (Закон за корпоративното подоходно облагане — "CITA").
• State Social Insurance Budget Act for the relevant year (for the insurance cap and minimum thresholds).
• Ordinance on working time, breaks and leave; Ordinance on cash benefits and assistance from State Social Insurance; other secondary legislation.
• Case law of the Supreme Court of Cassation — for interpretation of disputed norms.
• Official guidance from the Executive Agency "General Labor Inspectorate", the National Revenue Agency and the National Social Security Institute.

We cite the primary source. Where we rely on consolidated secondary texts (e.g. on lex.bg), we say so.

3. Production process

1. Identify the legal norm. For each topic, determine the specific articles in LC / SIC / PITA.
2. First read. The editor reads the current version and all relevant cross-references.
3. Review of secondary acts. Rates and deadlines are verified in the ordinances.
4. Numerical example. At least one worked example is produced with current-year rates.
5. Calculator. Where the topic has a computational side, the formula is implemented in a calculator and the result is verified manually.
6. Fuzzy-edge review. Areas where the rule is ambiguous or contested are identified and either explained or referenced.
7. Plain-language edit. The text is cleaned of unnecessary legal jargon.
8. Publish with date. Every article carries a "Published" date and "Last updated" date at the top.

4. Maintenance and updates

Articles are reviewed on the following triggers:

• A change in the minimum wage (typically 1 January);
• A change in the maximum insurance income;
• A change in contribution rates;
• An amendment to the LC, SIC or PITA;
• New case law on the topic;
• A reader report of an inaccuracy.

In addition, every article is reviewed at least once a year (January review).

5. Error correction

When a reader reports an error or inaccuracy, we act as follows:

• Minor corrections (spelling, phrasing) are made without a public note, but the "Last updated" date is refreshed.
• Material corrections (a numeric error, an amended norm, new case law) are noted with a short explanation at the end of the article.
• Calculator errors — the formula is corrected immediately, with a note at the end of the calculator noting the date of the fix.

Reports are accepted at kamen@rebelstudiobrand.com or through the contact form.

6. Advertising and independence

The site is funded by Google AdSense. This means:

• Ads are selected algorithmically by Google, not by us. We do not determine which ads are shown to which visitor.
• No advertiser can influence the content of our articles.
• We do not accept sponsored content, "paid opinions" or paid endorsements of specific law firms, accountancies or financial products.
• Links to zaplatata.bg are internal — both sites are maintained by the same publisher.

7. What we do not do

• We do not provide individual legal or accounting advice by email.
• We do not analyze specific employment contracts or payroll records.
• We do not sign declarations, requests or other documents on behalf of readers.
• We do not recommend a "best" law firm or accountancy.

For individual cases, please consult a lawyer admitted to a bar association or an accountant in active practice.

8. Reader data

When handling personal data we apply the privacy policy. Calculators run locally in the browser — the values you enter are not sent to our server.