AFFILIATION OF PERSONS EMPLOYED IN BULGARIA TO THE BULGARIAN SOCIAL SECURITY SYSTEM IN AN INTERNATIONAL CONTEXT
Contrary to the widely spread false notion, it is not sufficient to work for a Bulgarian company in order to be automatically subject to the Bulgarian social security system.
Who is subject to social security in Bulgaria?
- Employed persons residing in Bulgaria and working exclusively in Bulgaria;
- Employees who reside in Bulgaria and who work for an employer located outside of Bulgaria while spending more than 25% of their working time on Bulgarian territory;
- Employees who reside outside of Bulgaria and who work for a Bulgarian employer provided that these same employees do not work more than 25% in their state of residence;
Example : a salaried heavy truck driver who resides in Romania working for a Bulgarian employer and whose mission is to make deliveries to customers spread between Romania and Bulgaria. If the employee spends less than 25% of his time in Romania, then he will be subject to Bulgarian social security. If, on the other hand, the employee spends more than 25% of his working time in Romania, he will then come under the Romanian social security regime and his employer must register with the social security system in Romania in order to be able to insure his employee.
Secondment
An employed person registered with the Bulgarian social security system (at least since one month) may be seconded by their employer to another European Union member state for a maximum period of 24 months, during which the person shall continue to be subject to insurance in Bulgaria.
Source: Regulation (EC) 883/2004 in force as of May 1, 2010