Remote Working Legislation, Laws & Regulations in Bulgaria

Yes. Section VIIIа of the Bulgarian Labour Code regulates the additional conditions for work at home, while Section VIIIb of the Bulgarian Labour code regulates the additional conditions for remote work.

Remote work can be implemented by mutual consent through a collective bargaining agreement or with the individual employment contract (i.e. by signing an annex thereto).

The terms and procedures for remote work should be laid down in a collective agreement or an individual employment contract or according to internal rules of the employer. An individual employment contract will lay down all specific conditions, rights and obligations of the parties with regard to remote work and its performance. The individual employment contract will also determine the place and nature of the remote work.

As an exception, remote work can be implemented by unilateral decision of the employer only when a state of emergency or an emergency epidemic situation has been declared.

The principal is that working remotely is voluntary. The only possibility for an employer to force an employee to perform temporary remote work is when a state of emergency or an emergency epidemic situation has been declared. In this case, the employer may assign remote working without the consent of the employee by issuing an order to that effect but only for the period for which the state of emergency or epidemic emergency has been declared.

No. The employee may propose to the employer that they work remotely. However, the employer is not obliged to accept the employee’s proposal.

Under specific circumstances (e.g. where the proposal is made by an employee who is a parent or adopter of a child of up to 8 years of age), the employer could be required to justify in writing their rejection to such proposal.

Yes. The employer has an obligation to provide the employee with office equipment and supplies needed to perform the remote work. However, in the individual employment contract, it can be stipulated that the employee will use their own equipment. No such option is given regarding the supplies – these must be provided by the employer.

The employer has the obligation to provide at its own expense internet connectivity and supplies for the operation of the technical equipment necessary for remote work. This obligation is often fulfilled by reimbursing the employee for the expenses made for Internet or supplies.

The law does not require the granting of a specific work-from-home allowance. However, the expenses for internet connectivity and the supplies can be reimbursed by granting an allowance.

Generally, the employer is responsible for the health and safety conditions at the workplace of the employees who are working remotely. The employer is obliged to provide the employee with information on the minimum health-and-safety requirements for the workplace where remote work is performed and to take measures to ensure that at the date of the commencement of remote work, the remote workplace complies with the minimum requirements for safe and healthy working conditions. In connection to those obligations, the employer has the right to access the employee’s workplace, subject to advance notification given to the employee who is working remotely and subject to their consent.

Yes. The employer is explicitly obligated to:

1. provide at its own expense: the software needed for remote working; preventive maintenance and technical support; the devices intended for communication with the employee working remotely, including internet connectivity; data protection; a surveillance system, where it is necessary to install one at the workplace and when the employee's written consent to be surveilled has been obtained.
2. provide the employee with: information on and requirements for operating the equipment and keeping it in good repair, and the legal requirements and rules, including those regarding the enterprise in the field of data protection for data to be used during remote work; other technical or documentary means in accordance with the individual employment contract and/or the collective agreement; written information on the liability of the employee and sanctions in case of a failure to observe the rules and requirements established, including those on the protection of business data; written information on the type and volume of work-related data to be collected, processed and stored in the information system if such a system is used for remote assignments and the reporting of work; and written information on how decisions are made when an information system for algorithmic management of remote work is being used.
3. provide opportunities for: preventing the isolation of employees who are working remotely from the employees working on the employers' premises (by creating conditions for periodic working or social meetings on the employer's premises and creating a corporate virtual space); access to corporate and professional information related to performing remote work; participation of the employees who are working remotely in the organisational and social life of the company’s trade union organisation.

There is no specific insurance that employees working from home must have or are entitled to. The employee is subject to the same social security laws and contributions due for employees working on company premises.

Yes. The obligation for declaring work-related injuries or illness apply, regardless of where the work is performed. Employers and employees have the same obligations in the event of work injury at the remote workplace as for employees whose workplace is on the company premises.

Furthermore, if an injury qualifies as a work-related injury according to the responsible state official, the employer bears liability for the damages causing temporary or permanent incapacity for work or the death of an employee even though the employee has been working remotely.

No, there is no such possibility under the law.

The employee performing remote work is responsible for the proper storage and operation of the equipment provided by the employer. In the event of a breakdown in the equipment or in the communication systems used, the employee is obliged to immediately notify the employer.

With respect to health and safety conditions, the employee who performs remote work is obliged to provide the employer with written information on the characteristics of the remote workplace. The employee is also responsible for complying with the company's policy on work organisation and occupational safety and health, as well as the prescribed rules and regulations for health and safety at work.

The most recent changes to immigration rules were made to the Foreigners in the Republic of Bulgaria Act in 2023 and refer to the possibility of holders of an EU Blue Card (i.e. highly skilled foreign employees) to perform work duties remotely, if this is stipulated in the foreigner's employment agreement or in an annex. However, those amendments refer only to the possibility of holders of an EU Blue Card to work remotely within the territory of Bulgaria. This Act does not apply to remote work outside of Bulgaria since an employee is required to change his/her address of registration in Bulgaria if the remote workplace is in a city different from the city for which the EU Blue Card is issued.

Generally, remote work abroad refers to the practice of working for a company or organisation while physically located in a different country than where the company is based. In this arrangement, individuals use technology to perform their job duties from a location outside of the traditional office setting, often from their home, a co-working space, or any other location with internet access.

In Bulgaria, there is no specific legal recognition of remote working abroad.

The determination of the labour law provisions applicable to Bulgarian employees working abroad for their Bulgarian employer would be governed by international law. Generally, there are two plausible scenarios, in particular: (i) when the governing law has been chosen; and (ii) when the governing law has not been chosen. The former refers to situations in which both the employer and employee have opted for Bulgarian law to govern the employment relationship, whereas the latter refers to situations in which no specific law has been chosen. In this case, the law of the country where the employees typically carry out their work under the employment agreement is applicable. Usually, remote working abroad would be temporary. This means that Bulgarian law would continue to apply. However, if the employee seeks to work abroad on a more permanent basis, it's necessary to assess whether the applicable (labour) law might change.

Generally, employees are subject to the social security system in the country where they work. It should be noted that there are specific EU regulations on social security. As per these EU regulations, an employee is typically covered by the social security system of the country where they work, unless they work at least 25% of their time in their home country. If the employee is expected to work at least 25% of their time in their home country, they will not be subject to the social security laws of the foreign country where they are employed within the EU.

On a separate note, CMS Bulgaria is monitoring developments surrounding the Multilateral Framework Agreement, which would change the legal framework governing employees in a cross-border situation and their social security status.

Bulgarian tax residency will remain if (a) the employee has a permanent address in Bulgaria or (b) spends physically more than 183 days in Bulgaria each 12-month period, or (c) the employee’s centre of vital interests is situated in Bulgaria. The employee’s permanent address in Bulgaria does not lead to Bulgarian tax residency only if the employee’s centre of vital interests is situated in another country. Based on the above, for the employee’s income from the work performed abroad to be subject to taxation under another jurisdiction, the employee shall not meet any of the above requirements which determine his/her Bulgarian tax residency. Regarding avoidance of double taxation on employee income by two or more jurisdictions, most countries have concluded double tax treaties. Based on most double tax treaties, short-term remote work from another country (especially after or before a holiday) generally does not trigger income tax liability in that jurisdiction. For this other jurisdiction to be applicable, it is normally required that the employee spend more than 183 days in the foreign jurisdiction (which is not the residence state) during a 12-month period, the employer have a permanent establishment in that foreign jurisdiction and that salary costs of this employee are recharged by the employer to one of their companies in the foreign jurisdiction (if and to the extent that there are any group companies present there).

An employee with a nationality of the European Union (EU), European Economic Area (EEA) or Switzerland (EU National) is allowed to live and work in other EU/EEA countries and Switzerland without a visa or residence permit. However, if an EU National wishes to work in a country outside of the EU, EEA and Switzerland or if the employee is a foreigner from outside the EU, EEA or Switzerland and would like to work in Bulgaria, he/she must have a valid residence permit and/or work permit to be able to work legally in that country.

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