Download Bulgaria Guide

By submitting this form, you agree to receive the requested information, as well as occasional communications regarding Papaya Global's products, services, and events. You can unsubscribe at any time. To read more visit privacy policy

Back

Public Holidays Calendar

Download:
CSV
PDF
ICS
Copy link
Bulgaria 2022
Day Date Holiday Notes
Saturday Jan-1 New Year's Day
Thursday Mar-3 Liberation Day
Friday Apr-22 Orthodox Good Friday
Saturday Apr-23 Orthodox Holy Saturday
Sunday Apr-24 Orthodox Easter
Monday Apr-25 Orthodox Easter Monday
Sunday May-1 Labor Day
Monday May-2 Day off in lieu of Labor Day Holidays falling on Sunday are observed on the following Monday
Friday May-6 Saint George's Day
Tuesday May-24 Saints Cyril and Methodius Day
Tuesday Sep-6 Unification Day
Thursday Sep-22 Independence Day
Saturday Dec-24 Christmas Eve
Sunday Dec-25 Christmas Day
Monday Dec-26 Day off in lieu of Christmas Day Holidays falling on Sunday are observed on the following Monday
Monday Dec-26 Day after Christmas
Countrypedia

Bulgaria
Payroll and Benefits Guide

Last updated: Apr 13, 2022
Currency
Bulgarian Lev (BGN)
Payroll Frequency
Monthly
Employer Taxes
18.92% - 19.62%

Papaya Offers Complete Payroll, PEO and Contractor Management Services For Bulgaria

Download PDF Version

Overview

Capital
Sofia
Currency
Bulgarian Lev (BGN)
Date Format
dd/mm/yyyy
Fiscal Year
1 January- 31 December
Public holidays calendar

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 Contributions

13.72%

Social Security (maximum basis cap is 3,000 BGN up to 31/3/2022, increasing to 3,400 BGN from 1/4/2022 to 31/12/2022)

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 (maximum basis cap is 3,000 BGN up to 31/3/2022, increasing to 3,400 BGN from 1/4/2022 to 31/12/2022)

3.20%

Health Insurance

13.78% Total Employee Cost

Employee Income Tax

10.00%

Flat Rate

Minimum Wage

General

The minimum wage is 710.00 BGN per month. This is also for registered farmers and tobacco growers. 

Payroll

Payroll Cycle

The payroll cycle in Bulgaria is generally monthly, with payment being made on the last working day.

13th Salary

There are no provisions in the law regarding 13th salaries.

Working Hours

General

The standard working hours in Bulgaria are 8 hours per day, 40 hours per week.

Overtime

Work in excess of the standard workweek of 40 hours is to be paid as overtime and is regulated by employment contract or collective agreements.  In general, overtime maximum limits are set at 3 hours per day (across two consecutive days), 6 hours a week, 30 hours a month, and 150 hours per year.

Overtime hours are paid at 150% of the standard salary rate for working day hours, 175% for weekend hours overtime, and 200% for working on public holidays.

Working Week

Monday-Friday

Leave

Paid Time Off

Paid leave in Bulgaria is set in the employment contract as a minimum of 20 days paid leave a year, following completion of 4 months of employment.

Public Holidays

There are 15 public holidays in Bulgaria.

Sick Days

All employees are entitled to up to 18 months of sick leave.

Employees must provide a medical certificate within 48 hours of the first day of sickness. The first three days of sickness are paid for by the employer at a rate of 70% of the regular salary.  The National Social Security Fund then takes over the payments from day four (as long as the employee has completed at least six months of service or social security payments) at 80% of the regular salary rate or 90% for work-related sick leave or injury.

Maternity Leave

All female employees are eligible for maternity benefits, consisting of 410 days of paid maternity leave and generally commenced 45 days before the due date. 135 days of maternity leave are considered mandatory.

The maternity benefit will be paid to the employee as 90% of the regular salary rate by the NHIF.

Paternity Leave

Fathers are entitled to mandatory paid paternity leave of 15 days, paid at a rate of 90% of the regular salary rate from the child’s birth. Fathers are eligible for this entitlement once they have completed at least one year of employment.

Once the child is six months old, any remaining maternity leave can be shared between the mother and the father with the mother’s consent.

Parental Leave

In Bulgaria, Parental leave to raise a child is available with the employer’s permission until the child is two years old.  This leave is transferrable between the mother, the father, or grandparents.

Other Leave

Employees are entitled to two days of paid leave in the event of their marriage.

Employees are also entitled to two days of leave to attend the funeral of a family member.

Termination

Termination Process

The termination process is standard in Bulgaria, based on termination reasons contained within the Bulgarian Labor Law, unless an employer can provide sufficient cause for dismissal without notice (i.e. due to misconduct).

Notice of termination must be in writing and sent to the relevant governmental authorities.

Notice Period

The statutory minimum notice period in Bulgaria is 30 days’ notice, however, it is common practice to be 90 days.

Severance Pay

In Bulgaria, severance pay is mandatory when applicable. The amount differs based on the type of termination, (i.e. termination by the employee, termination by mutual agreement, termination without cause, and with cause in an indefinite term agreement and fixed-term agreement). It is common for the severance payment to be calculated as no less than four months’ gross salary and paid within no more than seven days after the termination.

Should the cause be a company downsizing decision, redundancy payments are generally one-month payments as severance unless stipulated differently within the employment contract.

Probation Period

The probation period for permanent employees is generally three months, up to a maximum of 6 months.

VISA

VISA

Any foreigner coming to work in Bulgaria will need to apply for a Bulgaria residence permit. The main legislation governing the issuance of residence permits for foreign citizens is the Foreign Nationals in the Republic of Bulgaria Act.

The legislation establishes foreigners may apply for one of the three types of Bulgarian residence permits; Bulgarian residence visas, residence visas for foreign employees, and long-term or extended residence visas.

VAT

General

20% standard rate.

Version History

April 18, 2022
The Minimum Wage increases from BGN 650 to BGN 710.
March 15, 2022
The Minimum Wage increases from BGN 650 to BGN 710.
The Maximum Social Insurance Income calculation base increases from BGN 3,000 to BGN 3,400. All workers who receive a gross monthly salary over BGN 3,400 will be obliged to pay social security contributions based on this new insurance base. Employer contributions will also be calculated on this increased salary base, meaning the monthly Employer Social Insurance contribution rate will increase from is BGN 567.60 to BGN 643.28.
January 1, 2021
Acquiring the right to use paid annual leave is reduced from 8 to 4 months for employees.
Stay up to date on payroll & employment law changes

Questions & Answers

Subscribe
Notify of
guest
2 Comments
Oldest
Newest Most Voted
Inline Feedbacks
View all comments
Sacha
Sacha
3 months ago

Can an employer extend an employees working hours?

See how Papaya Global can help you automate your global payroll or PEO whilst staying 100% compliant with local labor laws

Get a Demo
Learn How to Comply with Local Labour Law
Learn now