Overview

Capital
Sofia
Currency
Bulgarian Lev (BGN)
Date Format
dd/mm/yyyy

COVID-19

An emergency epidemic has been declared until April 30,  and a law for the measures and actions during the state of emergency has been enacted.

Changes include but are not limited to:

  • In 2021, unpaid leave of up to 90 working days is considered work and insurance experience.  
  • Employees must pay health contributions of 26 BGN per month while on unpaid leave in order not to lose their health insurance rights. 
  • When an order terminates the work of the enterprise, part of the enterprise, or individual employees, the employer is allowed to provide paid annual leave to the employee without their consent.
  • An employer can establish part-time work for full-time employees for the whole period or a period of the declared state of emergency.

Also, during a state of emergency, an employer may not refuse to allow an employee to take paid annual leave or unpaid leave if they are:

  • Pregnant or in an advanced stage of in vitro treatment
  • Mother or adoptive mother of a child up to 12 years of age or of a child with a disability regardless of age
  • An employee who is a single father or adoptive parent of a child under 12 years of age or of a child with a disability regardless of his or her age
  • An employee with a permanently reduced working capacity of 50% or more

Contributions

Employer

Employer Payroll Contribution

13.72%
Social Security
4.80%
Health Insurance
0.40% - 1.10%
Accident at Work & Occupational Illness Fund
18.92% - 19.62% Total Employment Cost
Employee

Employee Payroll Contributions

10.58%
Social Security
3.20%
Health Insurance
13.78% Total Employee Cost

Employee Income Tax

10%
Flat Rate
Employer Taxes
3 HIGHEST
3 LOWEST
Brazil
China
Slovakia
Bulgaria
South Africa
Georgia
Macedonia
82.39%
41.12%
37.2%
19.62%
2%
2%
0%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Macedonia
Netherlands
Bulgaria
Georgia
Belarus
Ukraine
45%
28%
27.65%
13.78%
2%
1%
0%

Minimum Wage

General

The minimum wage is 650 BGN/month.

Minimum wage (per month)
$4000
$2663
$2518
$408
$36.80
$17.24
$2.33
Geneva
Luxembourg
Australia
Bulgaria
Angola
Tanzania
Venezuela
3 HIGHEST
3 LOWEST

Payroll

Payroll Cycle

Salaries are paid on monthly basis. Payday is agreed between the employer and employee.

13th Salary

Not required by law.

Working Hours

General

Full Time employment is considered 40 hours weekly, and 8 hours daily.

Overtime

Overtime cannot exceed 3 hours per day (2 hours at night) over two consecutive days, 6 hours (4 at night) in a week, 30 hours (20 at night) in a month and 150 hours in one year,

Overtime is paid at a rate of +50% for regular days; +75% for weekends; +100% for national holidays.

Leave

Paid Time Off

20 days minimum, and can be used by employees after 4 months of service at their company.

Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Spain
Austria
Brazil
Bulgaria
Michigan
China
Federal
30
14
44
30
13
43
30
13
43
20
15
35
2
11
13
5
7
12
10
10
Public Holidays

Bulgaria recognizes 15 holidays.

Sick Days

The employer pays 70% of the basic income for the first three days of sickness. Social Security provides 80% of the basic income from the fourth day of sickness until full recovery,

Maternity Leave

410 days, paid at 90% of basic income (average gross wage in the 24 months prior). Maternity leave can begin 45 days before the birth of the child. The first 135 days are mandatory.

PAID MATERNITY LEAVE (DAYS)
413
410
365
410
45
30
0
Norway
Bulgaria
Serbia
Bulgaria
United Arab Emirates
Tunisia
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

New fathers are entitled to 15 days leave paid at 90% basic income rate.

Parental Leave

After the baby reaches the age of 6 month, any part of the remaining maternity leave can to transferred to the father.

Termination

Termination Process

Employer must provide employee with a month written notice regarding the termination. Notice period can be up to 3 months if stated in contractual agreement.

Notice Period

One month minimum, three months maximum, depending on terms of contract.

Severance Pay

Employees who are cut for reasons of redundancy or if company is closing or downsizing are entitled to one month pay in severance.

Probation Period

Maximum 6 months.

VAT

General

20% standard rate.

Version History

January 1, 2021
Acquiring the right to use paid annual leave is reduced from 8 to 4 months for employees.

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