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3. Registration of an Employment Contract

General comments

Bulgarian labour legislation applies to the employment relations of Bulgarian and other European citizens, with employers in Bulgaria, with Bulgarian employers abroad or sent by Bulgarian employer to work in another country in a foreign / joint venture and foreign nationals working in Bulgaria.


Bulgarian Constitution establishes the right to work in safe and healthy working conditions, the minimum wage, the right to rest and leave, to participation in trade unions, etc. EU social legislation with its social rights, freedoms and principles applies in Bulgaria.


Incentives for foreign investors

There are various programs for encouragement of employment, which can benefit both Bulgarian and foreign employers.


Financial assistance for specific periods of time can be granted by the Employment Agency for jobs created for unemployed persons, persons with disabilities, persons over the age of fifty, single parents, as well as with the aim to maintain and update the skills of employees, etc.


Companies can also benefit from tax relief for hiring long-term unemployed, unemployed persons over 50 years of age, or people with disabilities. Corporate tax may not be dues in whole or in part in case of hiring of large numbers of people with disabilities, and when the business activity is carried out only in municipalities with high level of unemployment. Some social costs are not taxed.


Financial support for training for acquiring professional qualifications of persons occupying newly opened positions in connection with the investments made is provided for by the Investment Promotion Act for investors, certified by the Bulgarian Investment Agency.


Employment contract


An employment contract must be concluded in writing. Employment relations are deemed to occur after the worker and the employer sign an employment contract. The employment contract should contain information about the parties and shall define:

-    the place of work;

-    the name of the job and the nature of the work;

-    the date of its execution and the beginning of its performance;

-    the duration of the employment contract;

-    the basic and extended paid annual leave and any additional paid annual leave;

-    the same notice term for both parties upon termination of the employment contract;

-    the basic salary and any additional remunerations of permanent nature, and the periodicity of their payment;

-    the length of the work day or week.


Registration of an employment contract

Legal framework

  • The Labour Code; the Social Security Code.

Competent authority

  • The competent regional directorate of the National Revenue Agency (NRA).


1)      Submission of a notice and notice of change of employer to the NRA

2)      Issue of a report by the NRA containing a list of the (un)accepted notices (if the notices are not accepted the report shall specify the reasons);

Required documents

  • Notices


  • Within 3 days after the execution of the contract. After that term a notice shall be sent only after the coming into force of a binding prescription by the supervisory bodies of the labour inspectorate. If any notices are not accepted, the employer should remedy any flaws therein and should send them again within a new 3-day term running from the date of the giving or receipt thereof.
  • If the Unified Identification Code ('UIC' - the registration code at the Commercial Register) of the new employer is different from that of the previous one:
  • 10 days after the promulgation in the State Gazette of the registration of the relevant merger, amalgamation, division, separation or change in the legal for of the business company;
  • 10 days after the conclusion or termination of an agreement for leasing out or giving under concession of the enterprise or any part thereof;
  • 10 days after the actual change of the employer outside the foregoing cases.
  • If the employer is the same but the UIC changes: 10 days from the change.