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
Employer Payroll Contribution
Employee Payroll Contributions
Employee Income Tax
The minimum wage is 650 BGN/month.
Salaries are paid on monthly basis. Payday is agreed between the employer and employee.
Not required by law.
Full Time employment is considered 40 hours weekly, and 8 hours daily.
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.
20 days minimum, and can be used by employees after 4 months of service at their company.
Bulgaria recognizes 15 holidays.
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,
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.
New fathers are entitled to 15 days leave paid at 90% basic income rate.
After the baby reaches the age of 6 month, any part of the remaining maternity leave can to transferred to the father.
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.
One month minimum, three months maximum, depending on terms of contract.
Employees who are cut for reasons of redundancy or if company is closing or downsizing are entitled to one month pay in severance.
Maximum 6 months.
20% standard rate.