In Bulgaria all individuals are subject to a flat tax rate of 10% which is deducted automatically from monthly earnings. Working conditions have improved with the progressive legislation and the development of health-care and social-security systems. At the same time, safety at work and environmental protection are often inadequate.
The standard working hours are 8 hours per day, five days per week. The schedule 08.00-17.00 is more typical in the industry sector while the schedule 09.00-18.00 is typical for public sectors and services.
Every year employees are entitled to a minimum of 20 days paid holiday. In addition there is an entitlement to 11 public holidays.
Sick leave and insurance
In Bulgaria, social assistance is provided by the state. If you get sick, the employer will pay only the first day of the sick-leave at the amount of your average daily gross wage for the month in which the temporary work incapacity occurs. In this case you will have to submit to the employer a document for temporary incapacity for work issued by the doctor in charge of treatment.
Sickness benefits for temporary work incapacity, labour accidents and professional diseases are paid by the National Social Security Institute.
Eligibility for monthly child benefit depends on family income and is paid until the child finishes secondary education. Foreign women are also eligible for child benefit.