FAQ

Holidays are double paid. Weekend shifts depend on the type of working time – on a schedule / total working time / or overtime with a 5-day standard working week.

Night work is the time from 22:00 to 06:00. In a 5-day working week, the maximum number of hours night work is 35 hours / the normal duration of night work is 7 hours. If there are more than 4 hours of night work in a shift, this shift is considered as a night shift.

For business, that do not have an entity local VAT is not applicable

The aggregate rate of social security contributions is 24.7% to 25.4%, of which 14.12% to 14.82% is payable by the employer and 10.58% is payable by the employee. The aggregate rate of health insurance contributions is 8%, of which 4.8% is payable by the employer and 3.2% is payable by the employee. The total national insurance contribution rate (social security and health insurance) is 32.7% to 33.4%, of which 18.92% to 19.62% is payable by the employer and 13.78% is payable by the employee.

The employment of an EU citizen is the same, regardless is it is under Service provider (EOR) or directly to an any Bulgarian entity (direct company of matter).

Additional payment for experience (0.6% per year), Personal income tax (10%), Insurance sum paid by employer (18.92% per month), Insurance sum paid by employee (13.78% per month)