Practical guidance on payroll, employment contracts, social security, employee benefits, and HR procedures in Bulgaria. Ideal for both employers and employees.
Quick Answer A foreign company that wants to employ a person working remotely from Bulgaria does not need to establish a Bulgarian entity. Instead, it can register directly with the Bulgarian National Revenue Agency (NRA) as a foreign employer and insurer. Once registered, the company runs standard monthly payroll and social security declarations for the […]
Quick Answer Managing director remuneration in Bulgaria is governed by the Commercial Act and social security and tax legislation, not the Labour Code. In practice, a director is typically structured either under a DUK (Management and Control Contract) or as a self-insured person. Where a director performs active management, social security obligations usually arise under […]
Quick Answer Directive (EU) 2023/970 introduces EU-wide pay transparency and gender pay gap reporting rules. Bulgaria must transpose the Directive by 7 June 2026. Reporting obligations will begin after transposition, with first reports expected in 2027 for larger employers under the EU baseline timeline.. As of February 2026, no implementing legislation has been adopted. Reporting […]