Quick Answer From 1 January 2026, Bulgaria introduced a series of structural and technical changes driven largely by VAT reform, labour digitalisation, and euro adoption. The most significant developments include EU-harmonised SME VAT regimes, electronic employment records, euro-denominated payroll and social security thresholds, and targeted tax clarifications for investment income and family-related reliefs. Corporate Tax […]
Quick Answer: Hiring Employees in Bulgaria Hiring employees in Bulgaria requires a written employment contract, registration with the National Revenue Agency (NRA), and compliance with the Labor Code, social security rules, and payroll regulations. Employers must observe minimum wage requirements, working time limits, mandatory leave entitlements, and social security contributions totaling approximately 33.4% of gross […]
Archive notice: This article reflects the minimum wage level and labor law situation in Bulgaria as of September 2011. The information below is preserved for historical reference only and is no longer applicable to current employment or payroll calculations in Bulgaria. Last reviewed: January 2026 For up-to-date information on minimum wages, labor law, and payroll […]