Decree № 328 of the Council of Ministers of the Republic of Bulgaria was promulgated at the end of October 2021. This normative act regulates the conditions for payment of compensations to workers and employees and to self-employed persons, insured as regards economic activities, for which temporary restrictions have been imposed by a state body during the period of declared state of emergency or declared epidemic situation.
The monthly amount of compensation for the above groups of persons is 75 percent of the amount of their insurance income as of July 2021. In case in July the persons concerned have agreed for fewer working hours with their employer, the payment of the compensation is proportionate.
Decree № 328 outlines rules for calculating the insurance income, namely:
- for the persons who have working days – the average daily insurance income shall be multiplied by the number of working days for the month of July;
- for the persons who during the whole month have used leave due to temporary incapacity for work, for pregnancy and childbirth, or in case of adoption of a child up to 5 years of age – the average daily amount of the income from which the benefit is determined shall be multiplied by the number of working days for July;
- for the persons, who during the whole month have used leave for raising a child up to 2 years of age – the minimum monthly salary for the country;
- for the persons who during certain days of the month have used leave for temporary incapacity for work, for pregnancy and childbirth, in case of adoption of a child up to 5 years of age or raising a child up to 2 years of age - the average daily insurance income, determined by the order of items 2 and 3 shall be multiplied by the respective number of working days;
- for the persons, who during the whole month have been on unpaid leave or are not insured for general illness and maternity, disability due to general illness, old age and death, occupational accident, and occupational disease and unemployment, at this employer – the minimum monthly salary for the country.
The amount of compensation for each employee is calculated by dividing the insurance income after determining it according to the scheme described above by the number of working days in the month for which the compensation is requested and multiplied by the number of working days, for which it is due.
Compensation shall not be paid to employees who:
1. were not insured with the same employer as of the date preceding the date of issuance of the act of the state body for temporary restrictions in the respective economic areas;
2. for the claimed period during which they have used leave on other grounds than the mentioned above.