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9.1ÌýÌýÌýÌý Bulgarian employment law overview

The Bulgarian Labour Code specifically requires that an agreement under which an individual is engaged to work for an employer shall be arranged as a relationship of employment and regulated by a written employment contract.

That suggests an employer can not hire an individual as a contractor or as self-employed if the employer:

1. Ìý

   •ÌýÌýÌýÌý controls the type of work performed by the employee

2. Ìý

   •ÌýÌýÌýÌý controls the way the work is to be carried out and defines the place of work

3. Ìý

   •ÌýÌýÌýÌý provides the tools and all the necessary equipment for doing it, and

4. Ìý

   •ÌýÌýÌýÌý bares the financial risk and responsibility of the work performance

Decree No 224 made some personal income tax amendments to the definition of 'employment relationship'. The definition is enlarged to cover arrangements which, by their nature, represent the hiring of labour even where there is no employment contract. This aims to increase tax revenues by reducing concealed labour relations, and is comes into force on 1 January 2024.

Hiring