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: 2026-08-16
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
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
| Aspect | Remote employee | Freelance / contractor |
|---|---|---|
| Legal regime | Labour Code | Contract law, self-insurance |
| Who declares insurance | The employer | The individual |
| Leave and service record | Yes | No |
| Equipment and costs | Set out in the contract | Normally borne by the individual |
| Termination protection | Statutory grounds required | Contract terms apply |
This page is not tax advice
This is not legal or financial advice
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.
- Кодекс на труда — официален текст (lex.bg) — https://lex.bg/ · 2026-08-16
- ИА Главна инспекция по труда — https://www.gli.government.bg/ · 2026-08-16
- Национална агенция за приходите (НАП) — https://nra.bg/ · 2026-08-16
- Your Europe — Working in another EU country — https://europa.eu/youreurope/citizens/work/index_en.htm · 2026-08-16
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