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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Bulgaria /6. Globally mobile employees in Bulgaria /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

6.1.3 Employer has no place of business in jurisdiction

Bulgaria

Even if foreign employers have no place of business in Bulgaria, they can still register and hire employees in the jurisdiction.

In this case, they register as an 'employer of record' in order to obtain a local

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5.3.4 SIPSI declaration

9.7.2 Civil contracts

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

4.5 Employer provided accommodation

8.3 Social security penalties

1.1.1 Glossary of payroll terms

5.4.4 Obligations for foreign employers where no PE is created

3.5 Stock options

5.3 Foreign employers

5.3.1 Short term business visitors

3.7.7 Occasional leave

3.3 Participatory bonus

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems

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