One of the most frequently asked questions in the field of accounting is after the registration of the company how it should be provide owners / partners.
Providing manager in EOOD
When to the registration documents of the company is applied a contract for management and control of the company owner and is agreed remuneration, the same shall be provided by contract for management and control on minimum social security threshold for the economic activity.
In the other case, when the manager and sole owner of EOOD are one and the same person and there is no a contract for management and control entered remuneration has two options to ensure:
– As a manager under management and control of the minimum social security threshold for economic activity or
– As a self-employed person on the minimum insurance income 420 BGN to the maximum insurable earnings – 2400 BGN
Providing partner in OOD
If a partner has a contract for management and control and carries out activities other than management, which will receive remuneration should be provided in two ways – once as manager and then as a self-employed person.
If a partner is not registered as a manager, the same can be provided under an employment contract or if he pursues his occupation without an employment contract is provided as a self-employed person.