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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Globally mobile employees are subject to the same rates of tax and social security in Bulgaria as all local employees. Therefore, any relief for Bulgarian social security is only applicable under the EU social security agreement or under bilateral treaties.

6.1.1ÌýÌýÌýÌý EU social security agreement in Bulgaria

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems sets out the rules for social security coverage for employees and self-employed workers living and working within these states. In the commentary below, we focus on employees. Regulation 987/2009/EC are the implementing rules.

The EU-UK Trade and Cooperation Agreement and the Convention on Social Security Coordination between Iceland, Liechtenstein, Norway and the UK mean that the