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Remote work in Bulgaria: the legal framework

The Bulgarian Labour Code treats remote work as a distinct form of work organisation. Two consequences follow: it is agreed in writing between the parties, and a remote worker keeps the same rights as a colleague on the employer's premises. Working remotely does not move you outside labour-law protection.

Working life · Last reviewed: 2026-10-10

This is not legal or financial advice

This page explains the process in general terms and points to the official sources of the competent authorities. For decisions specific to your own situation, consult a lawyer, an accountant or the relevant institution. Rules and amounts change over time.

Home-based work and remote work are different things

Надомна работа traditionally covers production or manual work carried out at the employee's home, while работа от разстояние covers work performed away from the employer's premises using information technology. Office roles fall under the second. In both cases the arrangement is recorded in the contract or an annex — a verbal understanding is not sufficient and will not stand in a dispute.

What has to be agreed in writing

  • How the place of work is defined and how changes are notified.
  • Working time arrangements and the hours during which you are expected to be reachable.
  • Who provides and maintains equipment, and what happens when it fails.
  • Whether internet and electricity costs are reimbursed, and on what basis.
  • Data protection duties and rules on personal use of company devices.
  • How work is reported and how performance is assessed.

Health and safety duties do not disappear

The employer remains responsible for safe working conditions and for informing the employee about risks. In practice this runs through mutual declarations and instructions about equipment and workspace, supervised by the General Labour Inspectorate.

Where you live and where you are taxed

The most frequently overlooked side of remote work is tax and social security. Becoming resident in Bulgaria can shift where your income is taxed, while the applicable social security legislation is determined by EU coordination rules and any bilateral agreements. If you work from Bulgaria for an employer established abroad, whether that employer acquires reporting and contribution duties here is a separate question. Settle the structure in advance with the revenue agency and an accountant rather than after the first tax year closes.

Employee or independent contractor

Two legal structures for the same remote work
AspectRemote employeeFreelance / contractor
Legal regimeLabour CodeContract law, self-insurance
Who declares insuranceThe employerThe individual
Leave and service recordYesNo
Equipment and costsSet out in the contractNormally borne by the individual
Termination protectionStatutory grounds requiredContract terms apply

The concrete framework according to the institutions

The information below was read on 10 October 2026 from EURES, NRA and Your Europe pages. The EURES page summarises the Labour Code's rules on remote work; it is not the text of the law itself.

  • Definition: As EURES reports it, remote work is a form of organising work away from the employer's premises, done with information technology, that before the move was or could have been done on those premises.
  • Workplace: The employee designates a specific area in their home, or in another place of their choosing outside the company, to serve as the workplace.
  • Equal rights: A remote worker has the same rights on work organisation and health and safety as employees on the employer's premises.
  • Working time: It is set in the individual employment contract, matches the duration applied to staff on the premises, and respects the daily and weekly rest periods. The general frame is 8 hours a day and 40 hours a week over 5 days, with uninterrupted rest of at least 12 hours a day and 48 hours a week (EURES).
  • Breaks and leave: A remote worker sets their own breaks within working time; paid annual leave is at least 20 days and is taken under the Labour Code procedure (EURES). Overtime supplements are at least 50% on working days, 75% on non-working days and 100% on public holidays.
  • Register entry: The employer notifies the conclusion or amendment of the contract within 3 days; a change of place of work or of working time is among the changes that need a new entry (NRA). If moving to remote work changes these terms in your contract, check that the entry was made.
  • Tax: The rate on employment income is 10%, withheld in advance by the employer. Where labour is hired by a foreign person and the work is done on Bulgarian territory, filing an annual tax return is mandatory (NRA).
  • Health contribution: In 2026 it is 8%, split 60:40 between employer and employee (NRA). Who pays contributions, and to which country, when the employer is foreign depends on the coordination rules; ask the NRA and NSSI for a written opinion.
  • Changes in terms: The employer notifies changes in working conditions in writing no later than 1 month after they take effect (EURES); under EU rules the core terms are given within 7 working days of the first working day (Your Europe).
  • A second job: The employer cannot forbid you to work for another employer outside working time (Your Europe), but the weekly total under the main and additional contracts cannot exceed 48 hours (EURES).

This page is not tax advice

Residence, double taxation and social security coordination depend on individual circumstances. Use it as a map of the questions, then verify your own case with the revenue agency and a qualified adviser.

Frequently asked questions

Can my employer order me back to the office?

Remote work is an agreed term, so reversing it normally requires a new agreement rather than an instruction. Check the duration and return clauses in your annex before signing, since exceptions are sometimes written in.

Who pays for equipment and utilities?

The law expects the contract to settle it. Without an explicit clause covering scope, calculation method and payment frequency, claiming those costs afterwards is difficult.

Can I work from another EU country for a few months?

Technically yes, but tax residence and the country whose social security applies can both be affected once a stay stops being short. Notify your employer rather than making an informal arrangement permanent.

Sources

The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.

  1. EURES — Living and working conditions: Bulgaria (uzaktan çalışma, çalışma süresi, izin) — https://eures.europa.eu/living-and-working/living-and-working-conditions-europe/living-and-working-conditions-bulgaria_en · 2026-10-10
  2. НАП — Регистър на заетостта: въпроси и отговори (İstihdam sicili SSS) — https://nra.bg/wps/wcm/connect/agency/site/osiguryavane/registur_na_zaetostta/vuprosi-i-otgovori-za-registura-na-zaetostta · 2026-10-10
  3. НАП — Трудов договор: годишно деклариране (yabancı işverenle çalışmada beyan) — https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/trudov-dogovor · 2026-10-10
  4. НАП — Данък върху доходите на физическите лица (Gelir vergisi) — https://nra.bg/wps/portal/nra/taxes/danak-vurhu-dohodite-na-fizicheski-lica/danak-vurhu-dohodite-na-fizicheskite-lica · 2026-10-10
  5. НАП — Размер на осигурителните вноски за здравно осигуряване (Sağlık primi) — https://nra.bg/wps/portal/nra/osiguryavane/zdravno-osiguryavane/razmer-osiguritelni-vnoski · 2026-10-10
  6. Your Europe — Employment contracts (İş sözleşmeleri) — https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_en.htm · 2026-10-10

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Remote work in Bulgaria: the legal framework | Bulgaristan.bg