НОВИ ПРАВИЛА ПРИ ИЗПЛАЩАНЕТО НА ТРУДОВИ ВЪЗНАГРАЖДЕНИЯ
NEW RULES FOR THE PAYMENT OF LABOUR REMUNERATIONS

Author(s): Andrey Alexandrov
Subject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Administrative Law, Labour and Social Security Law
Published by: Икономически университет - Варна
Keywords: labour remunerations; cash payments; bank transfers
Summary/Abstract: The legal regime of labour remuneration (its components, determination, modification and payment, making deductions, etc.) poses a number of practical problems. That is why it shows relatively high legislative dynamic, which in the last two years is mostly connected with the desire to limit work in the "gray" sector, i.e. curbing the vicious practice of paying salaries in cash in order to "save" taxes and social insurances. The increase in the relative share of bank payments makes the movements of the amounts traceable and is a kind of guarantee for their accountability. The purpose of the present study is to seek an answer to the question whether the implemented legislative policy is effective enough and whether it is able to solve the existing problems.

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