Employer of Record Bulgaria
Hire in Bulgaria with no Bulgarian company of your own. For each person you pick, we take on the employer’s role: we issue the Labour Code contract, run payroll in euro, withhold the flat 10% income tax and settle every social security and health payment, from €599 per employee per month.
Contact usClient portal
How do you keep an eye on a Bulgarian hire online?
Our payroll team does the work and the portal shows you where it stands. Each hire in Bulgaria is visible from signature onwards, pay waits for your release, and records sit in one place.
- See each contract signed and entered in the NRA employment register before day one
- Release the monthly euro payroll once you agree it
- Log a pay rise, days of annual leave or a new sick note
- Download payslips, contracts and year-end tax reconciliations
What we take on
Why don’t you need a company to employ in Bulgaria?
We act as the legal employer for the people you hire in Bulgaria. Each one signs a Bulgarian employment contract with us, so you need no EOOD, no employer file at the National Revenue Agency (NRA) and no local payroll bureau. One rule keeps costs down: contributions stop at a monthly ceiling, €2,300 of pay from 1 August 2026.
The paperwork is ours: the employment register entry within 3 days of signing, monthly declarations, with tax and contributions reaching the NRA by the 25th, plus the annual income tax reconciliation by 31 January. When someone leaves, we record the end of the contract within 7 days and pay out any unused leave.
Payroll costs
What does a Bulgarian employee cost an employer in 2026?
Rates apply from 1 January 2026 to an employee born after 1959; the contribution ceiling rose on 1 August 2026.
Employer contributions
On top of gross pay the employer contributes 18.92% in 2026: pensions 8.22%, the universal pension fund 2.80%, health insurance 4.80%, sickness and maternity 2.10%, unemployment 0.60% and the work accident fund, set by activity between 0.4% and 1.1% (we assume 0.4% for software). Contributions apply only up to the maximum insurable income: €2,111.64 a month until 31 July 2026, then €2,300. Above that, the employer’s monthly share is capped at €435.16.
Off the employee’s pay
Two deductions come off gross pay every month, and we pay both over to the NRA.
- Income tax: a flat 10% on gross pay less the employee’s own contributions, with no personal allowance for an ordinary employee. We withhold it monthly and settle the year in January.
- Employee contributions: 13.78% of pay up to the same ceiling, made up of pensions 6.58%, the universal pension fund 2.20%, health insurance 3.20%, sickness and maternity 1.40% and unemployment 0.40%. From 1 August 2026 the most an employee pays is €316.94 a month.
Example payroll
Sofia, €40,000 gross a year (2026)
Employer total
€44,972
About €44,972 for 2026: €40,000 gross plus €4,972 of capped employer contributions.
Net pay, full year
€32,741
About €32,741 net, close to €2,738 a month to July and €2,715 from August.
Assumptions: Labour Code contract for the whole year, employee born after 1959, work accident rate 0.4%, gross €3,333 a month. Pay sits above the ceiling, so contributions are charged on €2,111.64 until July and €2,300 from August, and the monthly employer cost rises from about €3,733 to €3,768. Our fee, benefits and occupational health are extra.
Each month we calculate pay and send you a single invoice in euro for salary, employer contributions and our fee. Once it is paid, the employee receives net pay, and we pay income tax and every contribution to the National Revenue Agency, along with the monthly declarations, by day 25 of the following month.
From signature to payroll
What does the EOR process in Bulgaria involve?
Some steps happen once, ahead of the start date; payroll and its filings then repeat monthly.
Bulgarian law needs a written contract, and within 3 days of signing we enter it in the employment register (регистър на заетостта) kept by the NRA. Nobody may be admitted to work before holding a copy of the signed contract and of the NRA-certified entry, so both reach the employee ahead of the first working day.
We draft the employment contract (трудов договор) with the content Article 66 of the Labour Code lists, including place of work, job title, start date, hours, leave, notice and pay, which is stated in euro. Probation may not exceed 6 months. Fixed terms stop at 3 years at most, and post-employment non-competes are void, so confidentiality clauses carry the weight.
Every month we calculate gross pay, including the length-of-service bonus (клас прослужено време, “klas”) owed for each year of qualifying experience, then deduct employee contributions and the 10% tax and issue the payslip. The NRA receives tax, contributions and the monthly declarations by each following month’s 25th, and after the year closes we reconcile each employee’s income tax by 31 January.
Citizens of other EU states need no work permit. Most other nationals need an EU Blue Card (Синя карта на ЕС) for highly qualified roles, with no labour market test, or a single permit, where such a test usually applies. Applications go to the Ministry of Interior’s Migration Directorate.
Permits often take 3 to 4 months, and the decision belongs to the authorities. We check the route before an offer goes out and set the start date around the application.
We employ developers, sales and support staff and other office roles across Bulgaria. Where a sector or company collective agreement applies, it can lift terms above the Labour Code floor, for instance allowing up to 300 overtime hours a year in place of 150, and we apply it.
Contract, register, payslip
How long before a new hire can begin in Bulgaria?
Forming an EOOD and then registering as an employer usually takes weeks before the first salary goes out. With us, what counts is a signed contract and its register entry.
Job and salary
Salary, start date, duties and town of work are enough to price the full cost.
Agree the offer
We check pay against the €620.20 minimum wage and any klas due for past experience.
Contract signed
The contract states pay in euro and the place of work, home included for remote roles.
NRA register entry
We record the contract with the NRA within 3 days and before the first day.
Home-working costs
For remote roles the employer pays for equipment, software and internet, set out in writing.
First payslip in euro
Gross pay, each contribution, the 10% tax and net pay, line by line.
One name to ask for
Who handles your Bulgarian payroll questions each month?
Gergana, our Client Relations Manager, is your first point of contact, and Kaloyan’s payroll team checks every run before it reaches you for approval.
Our teamEOOD versus EOR
Should you set up a Bulgarian EOOD or employ through us?
Two routes lead to a Bulgarian payroll: register a single-member limited liability company (ЕООД, EOOD) and become the employer yourself, or let us employ your hire as employer of record.
Setting up an EOOD yourself
An EOOD needs only €1 of share capital. You file with the Commercial Register at the Registry Agency, online for a state fee of about €28, and entry typically takes 3 to 7 working days once papers are ready, longer from abroad.
Registration creates the company, not an employer. Before a first payroll you need a bank account, an accountant for double-entry books, employer access with the NRA, an occupational health service, internal pay rules and a risk assessment, which can add several weeks.
- Annual accounts and 10% corporate tax
- Monthly NRA declarations and payment of tax and contributions
- Double-entry bookkeeping all year
- Register entries for every hire, contract change and exit
- Pay rules, klas supplements and risk assessments kept current
What EOR Bulgaria takes on
With our Employer of Record Bulgaria service, your hire gets a Labour Code contract with full social and health insurance, at least 20 days’ paid leave and a flat 10% income tax. We handle registration, payroll and NRA filings, and you receive one monthly invoice for salary, contributions and our fee.
- No company to form or close
- Register entry and monthly filings by us
- Klas and ceiling changes applied for you
- One euro invoice each month
- Final pay and unused leave settled on exit
Which route, and when?
EOR fits when
Pick us for one hire or a small team, for a market test, or when someone should start work before a company and its registrations exist. There are no books or annual accounts to keep, and no company to close if your plans shift.
Your own EOOD makes sense if
For a single employee an EOOD is cheaper to set up: €1 of capital and a small fee, against our €599 a month. It pays off when you plan a larger team, want contracts and revenue in your own Bulgarian company, and can carry the accounting and payroll work for years.
Unsure which route fits? Tell us the role, salary and team size and we will cost out both options side by side for your first year.
Statutory entitlements
Which minimum rights does Bulgarian law give employees?
The Labour Code (Кодекс на труда) and the Social Insurance Code set the floor, and the General Labour Inspectorate enforces it. The figures below apply in 2026.
Paid leave
The legal leave entitlement (платен годишен отпуск) starts at 20 paid working days per year. A first-time employee can take it after 4 months’ service, irregular hours add at least 5 days, and unused leave is paid out when employment ends.
Public holidays
Public holidays give 13 weekday days off in 2026, counting a one-off day on 2 January for the euro changeover. A holiday falling at a weekend, Easter apart, moves to the next working day.
Sick pay
When an employee is ill, the employer pays the first 2 working days at 70% of average daily gross pay. From day 3 the National Social Security Institute (NSSI) pays 80% of average daily insurable income, or 90% after a work accident, capped at average daily net pay, provided the employee has at least 6 months’ insurance. The 2-day rule has applied since 1 January 2024; before that the employer paid 3 days. A sick note (болничен лист) certifies the absence.
Maternity leave
Mothers receive 410 days per child, 45 of them before the birth. The NSSI pays 90% of average daily insurable income, so the employer pays nothing. After 6 months the father may take the rest with her consent.
Father’s leave
Fathers get 15 days from the child’s discharge from hospital, plus 2 months that cannot be transferred, usable before the child turns 8, in one go or in parts. The NSSI pays for both.
Child-raising leave
Paid child-raising leave runs until the child turns 2, with a fixed monthly NSSI benefit. Each parent may also take 6 months of unpaid leave until the child is 8, and parents of children under 12 can ask in writing for remote work or changed hours.
How we apply these entitlements
The portal holds every leave balance and sick note. We pay the 2 employer days of sick pay, pass later days to the NSSI, build public holidays into the payroll calendar and include unused leave in the final settlement. Paid days off for a marriage or a bereavement, 2 working days each, are recorded too.
Our services
Service overview
Our work starts with the contract and register entry and runs through every payroll until an employee’s final settlement. The services page lists what we handle and what you decide, such as who to hire and how their role develops.
Our services ›Bulgarian contracts with no EOOD to form
We hold the Labour Code contract and the employer’s duties under it; you pick the candidate and agree their objectives with them.
Payroll, tax and contributions
Monthly euro payroll with the flat 10% tax, contributions of 18.92% employer and 13.78% employee up to the ceiling, plus klas and overtime pay.
HR records and Labour Code rules
Contracts, leave records, sick notes, remote-work terms, notice and final settlements, handled under the Labour Code and any collective agreement that applies.
Benefits on top of statutory pay
No law requires a 13th salary or year-end bonus. If you choose to pay one, or add private health cover, we run it through payroll.
Employment guide
Our hub explainsthe flat 10% tax|in Bulgaria
The hub goes behind the figures on this page: why the contribution ceiling moved on 1 August 2026, how klas adds to pay, what notice and compensation apply on dismissal, and how the Blue Card and single permit differ.
Visit the Bulgaria hub ›Our method
What sets our approach in Bulgaria apart?
Before you hire, we set out the full cost month by month, showing how the contribution ceiling and klas affect it. If forming an EOOD would cost you less over time, we tell you, and Gergana stays your contact whichever way you decide.
See pricingFrequent questions
No. As employer of record we hold the contract and every filing with the National Revenue Agency. Your company stays abroad and pays us under one services agreement covering salary, contributions and our fee.
Once the contract is signed and entered in the NRA employment register, which we do within 3 days and always before day one. Notice owed to a current employer often sets the date: in Bulgaria it is 30 days unless a longer period, up to 3 months, was agreed. A hire from outside the EU usually needs a permit first, which often takes 3 to 4 months.
A salary of €40,000 gross in 2026 costs the employer roughly €44,972, since contributions stop at a monthly ceiling. Our fee adds €7,188 a year (€599 per employee per month at the entry rate), which brings the total to about €52,160.
EOR Bulgaria employs people who live and work in Bulgaria. A Bulgarian contract does not by itself cover work done in another country, and social security then follows EU coordination rules, so we look at each cross-border case before agreeing to it. If you are hiring in other countries as well, tell us where when you get in touch.
Who will you hire in Bulgaria?
Tell Hristo the job title and pay you plan to offer, and he will send a month-by-month cost for 2026 with a likely start date.
Tax and contribution rates are national, so a given salary costs the same in Sofia, Plovdiv, Varna or a smaller town.
Get my hire costed
Enquiries
Your first Bulgarian employee
Leave your details and Gergana will arrange a short call to go through your hiring plans.
Not taking new enquiries just now
Our Bulgaria team is at capacity at the moment, so we have paused new enquiries. Please check back soon.