GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Bulgaria
Access the local or international talent you need in Bulgaria and start building your team without opening your own company first. Acumen acts as your Employer of Record, so you can move on important hires now and let the long-term business footprint develop separately.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employing talent in Bulgaria through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Bulgaria. Acumen concludes the employment contract under the Bulgarian Labour Code, notifies the National Revenue Agency of the hire before work starts, pays salary and contributions, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Where the model creates value in Bulgaria
Software development, shared services and customer operations teams often need staff based in the EU, and Bulgaria offers them. An Employer of Record lets you place those people in Sofia, Plovdiv or Varna as soon as you have chosen them, without first registering a Bulgarian company, appointing a manager and setting up local accounting.
Employment also gives candidates what they weigh most when moving from contracting: a Bulgarian employment contract, social and health insurance, paid leave and a seniority bonus that grows with every year of service. An offer through Acumen gives them that from the first day.
Since 1 January 2026, Bulgaria uses the euro. Salaries, contributions and your invoice now share one currency with most European budgets, which removes currency risk from the cost of a Bulgarian team.
Temporary agency work in Bulgaria: the legal basis and its limits
In Bulgaria, an employer places its employees under a client’s direction through temporary agency work, regulated by the Labour Code and the Employment Promotion Act. These limits apply:
- The employer must be registered with the Employment Agency as an undertaking providing temporary work.
- During an assignment, the employee is entitled to at least the same basic working and employment conditions as your comparable staff, including pay, working time, overtime, rest and leave.
- Your business must inform the assigned employee of the risks of the work, and of any qualifications or medical checks it needs, before they start.
- Your business shares liability with the employer for the assigned employee’s unpaid wages and for taxes and social security contributions due on them.
- Assigned employees cannot be used to replace staff on strike.
- The employee must be told of vacancies in your business and can be hired by you directly once the assignment ends.
These rules sit comfortably with long-term professional roles, and they leave the option of moving the team to your own Bulgarian company open at any time.
What Acumen International handles in Bulgaria, from search to exit
| Stage | What it involves in Bulgaria |
|---|---|
| Recruitment and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits | The single permit or EU Blue Card for non-EU hires, the labour market test where it applies, and family members who will move too |
| Contract and onboarding | A written contract under the Labour Code and notification to the National Revenue Agency before the first working day |
| Pay | Monthly payroll in euros, the seniority bonus, and social and health insurance contributions |
| Time and absence | Working-time and overtime records, annual leave and sickness claims with the National Social Security Institute |
| Changes and renewals | Salary changes, contract amendments and permit renewals filed on time |
| Exit | Notice on a lawful ground, severance and payment for unused leave, and deregistration with the National Revenue Agency |
In practice, this replaces the separate payroll bureau, labour lawyer, immigration adviser and benefits broker a business would otherwise need in Bulgaria.
Minimum wage and pay rules in Bulgaria
The minimum wage is EUR 620.20 a month from 1 January 2026, the first figure set in euros after Bulgaria joined the eurozone. Professional salaries are agreed well above it as a monthly gross amount.
Two statutory elements sit on top of base pay. Every employee receives a seniority bonus of at least 0.6% of base salary for each year of professional experience, so a candidate’s employment history affects the cost of the offer. Overtime is paid at a premium of at least 50% on working days, 75% on weekends and 100% on public holidays, and is capped at 150 hours a year.
A 13th salary is not required by law, although many employers pay annual or performance bonuses.
Employment contracts and working time in Bulgaria
| Rule | What it means for you |
|---|---|
| The contract is in writing, and the National Revenue Agency is notified within three days of signing and before work begins | No one can start work before the notification is filed |
| A probation period of up to six months can be agreed | Either side can end the contract without notice during probation |
| Fixed-term contracts are allowed for specific reasons, generally for up to three years | Open-ended employment is the norm for ongoing roles |
| The normal working week is 40 hours over five days | Weekly hours set the base for overtime and part-time pay |
| Remote work is agreed in writing, with the employer providing equipment and covering agreed costs | Home-based roles are documented from the start |
Notice, severance and dismissal rules in Bulgaria
A Bulgarian employer can end an open-ended contract only on a ground listed in the Labour Code, such as closure, redundancy, a reduction in work or a lack of the qualities the job requires. Notice is at least 30 days, and the parties can agree a longer period of up to three months.
| Situation | Statutory compensation |
|---|---|
| Dismissal for closure, redundancy, reduced workload or similar reasons | One month’s gross pay |
| Unused annual leave on departure | Paid in full |
| Employment ending when the employee qualifies for a pension | Two months’ pay, or six months’ after ten years with the same employer |
| Dismissal ruled unlawful by a court | Up to six months’ pay, with possible reinstatement |
Pregnant employees, mothers of children under three and employees with certain illnesses can be dismissed only with prior permission from the labour inspectorate. An employee has two months to challenge a dismissal in court.
Bulgarian employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A freelancer who works full time under your direction can be treated as an employee, with contributions, tax and penalties due for past periods | Your Bulgarian team is employed by Acumen International under the Labour Code |
| IP ownership | Rights in work created in the job sit with the Bulgarian employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | Your business shares liability for an assigned employee’s unpaid wages, taxes and social security contributions | Salaries, taxes and contributions are paid every month, with confirmations on request |
| Equal pay for assigned staff | Assigned employees are entitled to the same basic conditions, including pay, as your comparable staff | Pay is set against your comparable roles before the offer |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Bulgaria | Signing authority stays with your company and is written into the role |
| Exit cost | Dismissal only on statutory grounds, severance on most no-fault grounds and up to six months’ pay for an unlawful dismissal | Grounds, notice and costs are prepared before any decision |
| Sponsor obligations | A single permit is tied to one employer and one position | Acumen International files the application and carries the employer’s duties once the permit is granted |
| Pay transparency | The EU Pay Transparency Directive was due for national transposition by June 2026 | Pay structures and job advertisements prepared for the new requirements |
Hiring non-EU nationals in Bulgaria
A non-EU national employed in Bulgaria normally needs a single permit, which combines the right to work and to reside and is tied to one employer and one position. The employer applies to the Employment Agency, which works with the Migration Directorate of the Ministry of Interior. For most roles, the employer must first show that the vacancy could not be filled by a Bulgarian or EU candidate, and the salary must match what Bulgarian employees earn in the same role and region. The candidate then obtains a long-stay visa and, after arrival, a residence card.
Highly qualified specialists can use the EU Blue Card, which has a salary threshold set each year and a simpler labour market check, and managers moving within your group can use the intra-corporate transfer permit. Ukrainian citizens with temporary protection in Bulgaria can work without a permit.
What Acumen International contributes
The application must come from a Bulgarian employer, which a business without a Bulgarian presence cannot provide. Acumen International can act as that employer where the route allows it, runs the labour market steps, prepares the contract the authorities review and supports the candidate through to the residence card. Once the permit is granted, Acumen carries the employer’s obligations and files renewals on time.
Family members
Spouses and children of Blue Card holders can apply to join them at the same time, while family members of other permit holders follow the general family reunification rules, which include income and housing conditions. Acumen International provides the employment and pay records the family applications need.
Employer cost and income tax in Bulgaria
Social and health insurance in Bulgaria is calculated on earnings up to a monthly ceiling, raised from EUR 2,111.64 to EUR 2,300 on 1 August 2026.
| Contribution | Employer | Employee |
|---|---|---|
| Pension | 8.22% | 6.58% |
| Supplementary mandatory pension | 2.8% | 2.2% |
| General illness and maternity | 2.1% | 1.4% |
| Unemployment | 0.6% | 0.4% |
| Occupational accident and disease | 0.4% to 1.1%, by sector | None |
| Health insurance | 4.8% | 3.2% |
| Total | About 18.9% to 19.6% | 13.78% |
A EUR 2,000 monthly salary
At an employer rate of about 19%, a gross monthly salary of EUR 2,000 costs the employer roughly EUR 2,380. The employee pays EUR 275.60 in contributions and 10% income tax on the remainder, EUR 172.44, leaving net pay of about EUR 1,552.
Income tax
Income tax is a flat 10% on employment income after the employee’s contributions, withheld by the employer each month.
The Global Payroll Calculator shows how a Bulgarian salary behaves above and below the contribution ceiling, so senior and junior offers can be compared on the same basis.
Sectors employing through an Employer of Record in Bulgaria
- Software development and IT services companies run engineering teams in Sofia, Plovdiv and Varna, from product development to quality assurance and support.
- Shared service and business process centres employ finance, HR and multilingual customer operations staff for international groups.
- Automotive and electronics suppliers operate in industrial zones around Plovdiv and other cities and need engineering, quality and supply chain roles.
- Game studios and digital agencies hire developers, artists and producers.
- Tourism operators on the Black Sea coast and in mountain resorts employ management and revenue roles.
In each case, the first Bulgarian employees can start with Acumen International as employer while you decide whether a Bulgarian company is justified.
Bulgarian hiring cases and how they are handled
| Case | What Bulgarian rules add | How it is handled |
|---|---|---|
| A developer who has invoiced you as a freelancer becomes an employee | Employment brings 13.78% in employee contributions, so net pay changes compared with freelance income | The gross salary is modelled against the developer’s current net income before the offer |
| A senior candidate has twenty years of professional experience | The seniority bonus adds at least 12% to base salary from the first month | The bonus is built into the offer so the total cost is clear from the start |
| A Ukrainian engineer with temporary protection applies | Temporary protection allows employment without a work permit | Status documents are checked and the hire proceeds on the standard timeline |
| An employee wants to work for a period from another EU country | Social security normally follows the country of work unless an A1 certificate keeps the employee in the Bulgarian system | The arrangement is agreed in advance and the A1 certificate requested where it applies |
Benefits, payroll and leave in Bulgaria
Competitive Bulgarian packages often add food vouchers, additional health insurance, voluntary pension contributions and sports cards, several of which carry favourable tax treatment within set limits.
Payroll obligations
| When | What happens |
|---|---|
| Every month | Salary is paid in euros, and contributions and income tax are declared and paid to the National Revenue Agency |
| Each year | Employees receive a certificate of income and tax withheld for their tax return |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | At least 20 working days a year | Employer |
| Public holidays | Official holidays, including Liberation Day on 3 March and Unification Day on 6 September | Employer |
| Sick leave | Benefit paid during certified incapacity, with the first days covered by the employer | Employer, then the National Social Security Institute |
| Pregnancy and childbirth leave | 410 days | National Social Security Institute, at 90% of insured income |
| Paternity leave | 15 days after the birth | National Social Security Institute |
| Child-raising leave | Until the child turns two, after the childbirth leave | National Social Security Institute |
Sources
- Registration in the employment register following the minimum wage set from 1 January 2026
- Minimum wage in Bulgaria will be EUR 620.20 from 1 January 2026
- From 1 August 2026: contributions, maximum insurable income and sick pay
- Changes in labour and social law in 2026
- Temporary agency work
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can we move an existing contractor or employee onto an Employer of Record in Bulgaria?
Yes, where the arrangement is suitable. Acumen can employ the individual through its Employer of Record structure in Bulgaria, giving the worker a formal local employment relationship without requiring your company to create its own employing entity. This is an employment transition, not a contractor reclassification service.
Can someone work remotely from Bulgaria for our overseas business through an Employer of Record?
Yes, where the role can be employed in Bulgaria and the working arrangement is suitable. Acumen provides the local employment relationship, allowing the employee to work as part of your overseas team without your company becoming their direct local employer.
What happens if we later open our own entity in Bulgaria?
The Employer of Record arrangement can act as a bridge rather than a permanent commitment. When your Bulgaria entity is ready and direct employment becomes the preferred model, Acumen can coordinate the employee transition subject to the local requirements that apply at that point.