2023-11-07 11:15:27
They must provide for themselves on half of the minimum wage
The draft amendments to the Personal Income Tax Act propose to introduce alternative tax on the income of the pickers on wild mushrooms and fruits (without medicinal plants).
Mushroom bride
The Draft Law states that pickers are taxed once with an alternative tax in the amount of BGN 30 for each month during which the activity is carried out.
The tax is withheld from state-owned enterprises under the Forestry Act. From there, the pickers receive a permit document that allows them to harvest wild mushrooms and berries. Before receiving the document, they must pay the specified tax as individuals at the state enterprise.
Changes to the Social Security Code are also proposed. It creates art. 4a1, which states that “(1) Persons who are engaged in the economic activity of collecting wild mushrooms and fruits, with the exception of those from medicinal plants, must be fully insured at their own expense for disability due to general illness, old age and death on a monthly insurance income in the amount of half of the minimum wage for the country.
(2) The persons under para. 1 make advance and one-time insurance contributions for the relevant month through the state enterprise under Art. 163, para. 1 of the Law on Forests, in the amounts determined for the “Pensions” fund, as follows – 19.8 percent for persons born before January 1, 1960, and 14.8 percent for persons born after December 31, 1959 .
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