This is a preview. Log in to read the full article. Don't have a log-in?

Learn more Request a demo

Bulgaria: Pay and benefits

Original and updating authors: Kalina Tchakarova and Youliana Naoumova, DGKV

See the legal services provided by the author of XpertHR International > Bulgaria, including any discounts/offers for subscribers.


  • The payment of remuneration by the employer for the work performed by the employee is an essential element of an employment contract - the amount of the remuneration is set on the basis of a combination of the provisions of the employment contract and any applicable collective agreement, and statutory rules in a number of areas. (See General)
  • Remuneration must be paid at least once per month in cash or, at the employee's written request, by transfer into a bank account. (See Payment of wages)
  • With limited exceptions (such as income tax, social security contributions, advances and certain overpayments), any deductions from remuneration require the employee's consent. (See Deductions)
  • Employers must ensure that employees receive equal remuneration for equal work or work of equal value. (See Equal pay)
  • A statutory national minimum wage applies to all employees. (See Minimum wage)
  • A state old-age pension scheme forms part of the statutory social security system, as does a mandatory (in the case of individuals born after 1959) supplementary pension scheme, while employers may also provide voluntary pension arrangements. (See Pensions)
  • Employers must withhold employees' income tax at source, and employers and employees must pay statutory social security and health insurance contributions. (See Income tax and social security)
  • An employee who is absent from work owing to illness or injury is entitled to receive 70% of normal pay from the employer for the first two days of absence, and a social security benefit of 80% of normal pay (up to a ceiling) for any further period of absence. (See Sick pay)