Notes on Bulgarian payroll law
Latest Advice
EOR Bulgaria advice for employers: the flat 10% tax and the contribution cap, payroll after the euro, klas, notice and the Blue Card. Each article is dated and updated as rules change.
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Euro payroll in Bulgaria: what changed on 1 January 2026
Bulgarian payroll switched currency at the start of 2026, converting leva at 1.95583 to the euro. Contracts, payslips and thresholds are now in euro, and the ceiling rose in August.
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Flat tax in Bulgaria and the €2,300 ceiling: why payroll costs stay low
Bulgarian wages carry a flat 10% income tax, and since August 2026 insurance is charged on at most €2,300 of monthly pay, which keeps a developer’s on-cost near 12%.
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US vs Bulgaria termination law: at-will habits meet the Labour Code
Bulgarian law offers nothing like at-will hiring: ending a contract requires one of the reasons the Labour Code spells out, at least 30 days of notice and, on many grounds, compensation.
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Payroll tax US vs Bulgaria: how capped contributions compare with FICA
US vs Bulgaria employer costs: Bulgaria replaces FICA, FUTA and state taxes with one 18.92% employer bill capped at €2,300 a month in 2026.
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UK company hiring in Bulgaria after Brexit: contracts, leave and pay
A UK company hiring in Bulgaria needs a Bulgarian employer, a contract registered before day one and euro payroll. What differs from UK practice in 2026.
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US company hiring in Bulgaria: contracts, euro costs and three ways in
For a US company hiring in Bulgaria, the basics are a written Labour Code contract, an NRA register entry before day one and euro payroll. Each route is compared below with 2026…
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Non-compete clauses in Bulgaria: why they fail and what protects your IP
A Bulgarian employer cannot hold leavers to a non-compete. Employers protect themselves through ownership of software, confidentiality duties and limits on second jobs during employment.
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Social security in Bulgaria: what the employer pays into each fund in 2026
In 2026 a Bulgarian employer pays 18.92% social security and health contributions, the employee 13.78%, with no contributions due on salary above €2,300 a month since August.
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Remote work rules in Bulgaria: what employers agree, pay and track
Bulgaria’s remote work rules make the employer pay for equipment, internet and software, keep the 40-hour week, and give staff a right to disconnect during rest time.
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Labour contract in Bulgaria: what it must say in 2026
A labour contract in Bulgaria must be in writing, cover the Article 66 points and be entered in the NRA register before any work begins.
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Sick leave pay in Bulgaria in 2026: what the employer covers
Sick leave pay in Bulgaria: two working days at 70% from the employer, then an NSSI benefit of 80% of insurable income from day three.
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Termination notice in Bulgaria: periods, grounds and exit pay
Termination notice in Bulgaria is 30 days unless the contract agrees up to 3 months, and dismissal is possible only for a reason the Labour Code names.
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Read next
Employing in Bulgaria
The hub sets out the rules behind a Bulgarian payroll: the two 2026 ceilings, klas, notice and compensation, leave and work permits.
Visit the hub →How the service runs
How we hold the Labour Code contract, run euro payroll and NRA filings, and which decisions stay with you as the client.
Our services →Behind EOR Bulgaria
Why we exist, the commitments we work to and who handles your Bulgarian payroll each month.
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