Doing Business in Bulgaria
Each EU country has its own social security laws. The obligations and rights under these laws are the same for all workers in that country, whether local or from abroad. EU rules coordinate national systems to make sure people moving to another EU country do not lose their social security cover (for example pension rights and healthcare) and always know which national laws apply to them.
Under EU rules, someone can be subject to only 1 country's social security laws at a time - so they must pay their social security contributions in that country only.
As a rule, the laws of the country where the person works (as an employee or self-employed) apply, and contributions must be paid there. It does not matter where the person lives (for example if they commute) or where their employer is based. There is an exception for workers that have been posted abroad for less than 2 years: they can stay insured and pay contributions in the country from which they are posted.
For people working simultaneously in more than 1 country, specific rules determine which country's laws apply and where they should pay contributions.
Extract from the EU website please refer to for updated information:
Applying for Social Security
Register yourself as self-employed
Terms of employment set by EU employment Law
When you hire staff, you must respect the minimum requirements set by EU employment law about the terms of employment for staff, changes to work contracts and staff consultation. You should provide them with their terms of employment in writing. You should ideally give them their terms of employment on or before the day they start working. In some EU countries (in this case, the 28 EU member states) you have between 1 week and 2 months after the first working day give your new employees their terms of employment.
For annual holidays, length of notice periods, working time and remuneration, you can simply refer your employees to any relevant national/regional laws and administrative provisions.
Some EU countries apply simplified working schemes for staff employed for a maximum of 1 month or fewer than 8 hours per week
In addition to full time contracts, you can offer your staff other types of work contracts. You must remember to follow the principle of non-discrimination when using non-standard forms of employment. Non-standard or other types of work contracts can include:
- Fixed-term work
- Part-time work
- Temporary agency work
For EU legislation please refer to: