Някои особености при изчисляване на нетна работна заплата
Certain Features in the Calculation of Net Wages

Author(s): Rosen Nikolaev
Subject(s): Economy, ICT Information and Communications Technologies
Published by: Икономически университет - Варна
Keywords: Net wages; Income tax; Social security contributions
Summary/Abstract: The report analyses the formation of wages in the Republic of Bulgaria on the basis of the current legislation. Four other options are considered for possible calculation of social security and income tax and on this basis and on the net wage. Analysis, comparison, summary, conclusions and recommendations in this regard have been made. All theoretically justified productions are illustrated by a specific example. Emphasis is placed on the need for deep knowledge of the mathematical apparatus in order to gain a skill for real understanding and application of these different approaches.

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