Civil contracts/

The civil contract is a term from the obligation law and shall be concluded in compliance with the Law on the Obligations and Agreements. The main feature of the civil contract is that it is concluded for limited period of time for a final result against remuneration. The civil contract shall contain the expected result and the time for achieving from the contractors side. The Assignor is not entitled to impose working time, period of holiday and other restrictions which are normal for the labour contracts.

The civil contracts are several types:

• - Assignment contract;
• - Contract for order and commission in compliance with the Law on the Obligations and Agreements;
• - Contract with commercial manager, contract with commercial attorney;
• - Contract for commercial assistant from the Commercial Law;

Concerning the social contributions the most important division is Contract for management and civil contract for performing of services with personal labour. Upon the Contract for management the social contributions to be paid shall not be smaller than the minimum thresholds established every year by the authorities.

Upon the Civil contract the assignor and the contractor are obliged to deduct taxes and social contributions. Monthly Advanced Installments are due if the amount of all incomes for the physical person exceed the annual non taxable minimum. From the taxable amount shall be deducted all social contributions on account of the contractor. At the end of the year the physical person shall submit an Annual Declaration until the end of April of the next year. Then the total amount of the income shall be decreased by the normative recognized expenses and after that the difference shall be divided by the Personal Income Tax which is 10 %. Also social contributions are owed.