Employer of Record in Bulgaria
Employ in Bulgaria without an entity — 18.92% employer contributions, NRA registration and EUR payroll handled by local specialists.
Why hire in Bulgaria through an EOR
Bulgaria’s employment costs are transparent and low by European standards: 18.92% employer contributions for standard workers, a EUR 620.20 minimum wage from January 2026, and registered social security coverage from day one. Through an EOR, all of it is already running.
Hire in Bulgaria without setting up an entity
Bulgaria is one of Europe’s most cost-effective hiring markets: EUR 620.20 minimum wage as of January 2026, 18.92% employer contributions for standard workers, and a straightforward 10% flat income tax. The catch is procedural: every contract must be registered with the National Revenue Agency (NRA) within 3 days and before the employee starts work. Bulgaria also joined the eurozone on 1 January 2026, moving all payroll from BGN to EUR.
An Employer of Record removes the friction: TopSource employs your Bulgarian hires with contracts registered on time, correct NSSI contributions calculated and remitted, and no entity setup to navigate. Hire compliantly with confidence.
Calculate Your Employee Costs in Bulgaria
Enter a gross salary to see the full monthly cost of a hire in Bulgaria — 18.92% employer contributions and annual leave accrual included in your total spend per employee.
Employment Cost Calculator
*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertBulgaria
| British Pound | Bulgaria | |
|---|---|---|
| Base Salary (per month) | ||
| Employer Contributions | ||
| Total Cost (Annual) | ||
| Total Cost (Monthly) |
How EOR in Bulgaria works: the process through TopSource
Employer Costs in Bulgaria at a Glance
Employer Costs in Bulgaria Explained
Bulgarian employers contribute 18.92% of gross salary for Category III workers (office and white-collar roles) into the state social security system, covering pensions, health, unemployment and other funds. The minimum wage is EUR 620.20 per month as of 1 January 2026, when Bulgaria adopted the euro. Employees contribute 13.78% and face a flat 10% income tax. Standard working hours are 40 per week. Here’s the breakdown.
EOR or entity setup: which one fits your Bulgaria plan?
Registering a Bulgarian EOOD or OOD is fast and inexpensive, but it creates NSSI obligations, tax filings and ongoing compliance that don’t disappear when plans change. An EOR makes sense while you’re testing the market or hiring a first small team; your own entity usually makes sense once Bulgarian headcount and permanence are certain.
Consider an EOR if you’re:
- Hiring your first one to five people in Bulgaria
- Testing the Bulgarian market before committing to a company setup
- Still navigating the euro transition and EUR payroll complexity
- Working to a hiring deadline measured in weeks, not months
Why TopSource for Employing in Bulgaria
TopSource for Employer of Record, global payroll or any other of our services represent a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We don’t lock you in for employees you don’t use. But we do give you a dedicated point of contact, available on the phone so you get answers fast — including on the questions Bulgaria raises constantly, from NSSI registration deadlines to EUR conversion and Orthodox holiday calendars. We blend HR advisory with in-market expertise, and we stay flexible around the needs of your business.
“Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.”
“Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”
“TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”
More than an Employer of Record.
Employer of Record services are only one way that we help you accelerate your global growth goals. From talent advisory to entity management, we give you the tools you need to research, enter and expand into your key markets.
Market Selection Advisory
Compare available talent, compensation, additional costs and regulations across different countries
Read more
Salary Benchmarking
Identify and prioritize markets for growth based on talent, cost & regulations
Read more
Global Skills Analysis
Map skill availability by region to align talent strategies with business goals..
Read more
Talent Acquisition
Find, hire & onboard the highly skilled team members you need in each locality.
Read more
Talent Strategy Optimization
Optimize your talent strategy to enable your organization to achieve it’s global ambitions.
Read more
Frequently asked questions
Take the agreed gross salary in EUR, add 18.92% employer social contributions, and you have your all-in cost. For a EUR 620.20 minimum-wage employee, total cost is approximately EUR 737.50 per month. Employees contribute 13.78% withheld from gross, and face a flat 10% income tax. We quote exact costs per hire before you commit.
Every employment contract must be registered with the National Revenue Agency (NRA) within 3 days and before the employee starts work. Missing this deadline incurs fines and can void the contract. This is the single most common compliance failure when foreign companies hire in Bulgaria. We never miss the deadline.
Bulgaria moved from Bulgarian Lev (BGN) to EUR. All contracts, salary calculations, tax filings and NSSI remittances must now be in EUR at the fixed conversion rate of 1.95583 BGN/EUR. This doesn’t affect the underlying costs, but it does require all historical records to be converted and all future payroll processed in EUR.
Statutory minimum is 20 working days per year. Parental leave runs up to 410 days per child (at 90% of average daily insurable income). Sick leave requires employer payment for the first three days at 70%, then the state system pays from day four. Public holidays follow the Eastern Orthodox calendar, which differs from Western dates.
By law, employees earn a length-of-service supplement of at least 0.6% of base salary for each year of professional experience. It is added to the employee’s gross pay — not a separate employer levy — but because social contributions are calculated on the higher gross, long-tenured hires do cost more than new joiners at the same base. We factor it into cost calculations and flag it upfront.
EOR wins on speed and simplicity: employees working in days, no company setup and NSSI registration handled from day one. Your own EOOD wins on scale once Bulgarian headcount and permanence are certain. Many clients run both in sequence — EOR to enter, entity once proven — and we transfer the team across when the time comes.
Hire Anywhere with Our EOR Services
We help you legally employ and pay talent across 180+ countries—so you can scale faster.
