Looking to hire in Bulgaria

Employment in Bulgaria is built around a relatively low flat income tax of 10% and a statutory minimum wage of EUR 7,440 per year. Employers typically face total social contributions in the range of 21.02–21.72% of salary, covering pension, a second-pillar pension, health, sickness, and work accident insurance up to a capped income level. Employees contribute a headline 15.58% in social security, including pension, second-pillar pension, health, sickness, and unemployment insurance, also subject to an income cap. Together, these elements shape Bulgaria’s overall cost of employment and net take-home pay for staff hired through an Employer of Record model.

We can help you get a new employee started in Bulgaria fast. The minimum onboarding time we need is only 48 hours. Our team ensures fast, compliant employee onboarding and payroll processing. The onboarding timeline starts once the employee submits all required information via the NEO platform.

In Bulgaria, both employers and employees contribute to social security through payroll. Contributions are calculated as a percentage of the employee’s income, up to a capped annual base.

In Bulgaria, the standard full-time working schedule is 40 hours per week, typically spread across Monday to Friday.

Employees in Bulgaria are entitled to paid annual leave and sick leave, each with its own rules on accrual and documentation.

Domestic daily per diems are set in euro and distinguish between overnight and same-day trips. Accommodation and travel per diems may be paid without a fixed monetary cap, but must still relate to business travel.

These rates apply to business trips within the European Union, with a single daily and accommodation per diem set for each country or group of countries.

These rates apply to business trips to European countries outside the European Union, including the United Kingdom, Switzerland, and others.

These rates apply to business trips to countries in Asia and the Middle East, with a standard structure of one daily and one accommodation per diem per country or group.

These rates apply to business trips to African countries, with a single daily and accommodation per diem set for each country or group.

These rates apply to business trips to North, Central, and South America, with a single daily and accommodation per diem set for each country or group.

These rates apply to business trips to Australia, New Zealand, and other countries in Oceania.

Specific documentation is required for screen eyewear and eye exam reimbursements, and an annual euro limit applies without pre-approval.

Allowances are one-time or recurring benefits provided to employees. No specific statutory allowance types or tax treatments are detailed here, so employers typically define their own allowance policies in line with general Bulgarian labor and tax law.

In Bulgaria, employment relationships typically begin with a probation period and are subject to statutory notice requirements for termination.