EU/EEA nationals may work freely in Bulgaria without a visa or permit. Non-EU nationals must obtain both a work visa and work permit prior to employment.

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Common permit types include:

• Single Residence and Work Permit (typically up to 12 months)
• EU Blue Card for highly skilled workers
• Seasonal Work Permit (up to 9 months)
• Intra-company transfer permits
• Digital nomad visas for remote workers

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• Payroll in Bulgaria is typically processed monthly, with salaries paid at the end of the month.
• Employers must:
  
  • Withhold personal income tax
  • Deduct employee social security and health contributions
  • Pay employer social contributions
  • Submit payroll filings
• Social Security Contributions:
  
  • Employer: ~14.12% - 14.82%
  • Employee: 10.58%

• Health Contributions:
  
  • Employer: 4.8%
  • Employee: 3.2%
• Income includes salaries, bonuses, overtime, and allowances. Benefits in kind may also be taxable.

• Contracts may be fixed-term or open-ended. Written contracts are standard.
• Probation Period: Typically 3 to 6 months.
• Working Hours:
• Standard workweek: 40 hours
• Overtime compensated at:
  
  • 150% (weekdays)
  • 175% (rest days)
  • 200% (public holidays)
• Minimum Wage: Approximately 1,213 BGN per month.
• Termination: Termination must follow statutory grounds, including redundancy, incapacity, or mutual agreement.
• Notice Periods:
  
  • Fixed-term: 3 months
  • Open-ended: 1 month
• Severance: Applicable in specific cases such as redundancy, illness, or retirement, typically ranging from 1–6 months’ salary depending on circumstances.

• Annual Leave: Minimum 20 days paid leave after four months of service.
• Sick Leave: Up to 18 months paid sick leave. Employer pays first 3 days (70%), thereafter social security covers 80%.
• Maternity Leave: 410 days paid leave (45 days taken before birth), with 90% salary covered by social insurance.
• Paternity Leave: 15 days paid leave.
• Public Holidays: 13 national holidays.
• Study leave: Students are entitled to 25 days
• Other: 2 days leave for civic duty, marriage and other events.
• Social security covers unemployment, healthcare, and occupational risks.

• Tax Residency: Individuals are considered tax residents if they have a permanent address, spend more than 183 days in a year, or have their economic centre in Bulgaria.
• Tax Year: January 1 – December 31.
• System: Flat personal income tax rate of 10% on worldwide income for residents.