Bulgaria
Introduction of the Euro in Bulgaria
Impact date: 1 January 2026 1 January 2026 marks the date of introduction of the Euro in the Republic of Bulgaria. The remuneration of work, compensations, monetary and social benefits, pensions, social security payments, tax, etc. shall be paid in Euro. The same rule also applies to amounts which were determined in Bulgarian leva, but have not been paid by 1 January 2026. The Bulgarian leva are exchanged in Euro under the following fixed rate: BGN 1.95583 = €1.
Employer implications/action needed The employer shall make employment related payments in Euro, including social security contributions and tax. New employments agreements should reflect the amounts (base monthly salary, additional payments, etc.) in Euro. However, the law does not require the amendment of employment agreements concluded prior to 1 January 2026 in view of Euro introduction as the exchange rate is a fixed one and the amounts are deemed ex lege transformed into Euro.
Employer risk Violation by the employer may result in a penalty from €76.69 to €766.94 and in case of a subsequent violation – a penalty from €153.39 to €1,533.88.
Minimum wage increase
Impact date: 1 January 2026 The minimum monthly gross salary has been increased to €620.20, while the minimum hourly wage is now €3.74. For comparison, the minimum monthly wage in Bulgaria for 2025 was BGN 1,077 (€550.66), while the minimum hourly wage was BGN 6.49 (€3.32). At this stage, no changes to social security contribution rates have been announced, as the State Budget Act for 2026 has not yet been adopted.
Employer implications/action needed The employer has to observe the minimum monthly/ hourly wage applicable for 2026.
Employer risk Violation by the employer may result in a penalty from €766.94 to €7,669.38 for the relevant employer (i.e. the company) and from €511.29 to €5,112.92 for the responsible employer’s representative.
Change in additional payments resulting from the Euro adoption (Regulation on Structure and Organization of Working Remuneration)
Impact date: 1 January 2026 Some of additional remunerations change as follows:
- night labour shall not be less than 0.15% of the minimum labour remuneration in Bulgaria, but no less than €0.51 per hour. Prior to the amendment it was not less than BGN 1 per hour
- stand-by time shall not be less than €0.05 per hour. Prior to the amendment it was BGN 0.10 per hour
- for educational and scientific degrees, “doctor” or “doctor of science” related to the work of the worker/ employee shall be paid monthly in the amount not less than: €7.67 in case of “doctor” degree, €25.56 in case of “doctor of science” degree. Prior to the amendment the additional remuneration amounted to BGN 15, respectively BGN 50
Employer implications/action needed The employer shall observe the minimum additional remunerations as specified above. Their payment shall be made in Euro.
Employer risk Violation by the employer may result in a penalty from €766.94 to €7 669.38 for the relevant employer (i.e. the company) and from €511.29 to €5,112.92 for the responsible employer’s representative.
Change in the minimum amount of daily allowances during assignments in Bulgaria in view of Euro adoption (Regulation on Assignments in the Country)
Impact date: 1 January 2026 A worker/employee sent on a business trip in Bulgaria shall be paid a daily allowance of €22 for each day of the business trip, provided that they stay overnight at the place of the business trip. Prior to the amendment the amount was BGN 40.
Employer implications/action needed The employer shall observe the amount of the daily allowance as specified above. Their payment shall be made in Euro.
Employer risk Violation by the employer may result in a penalty from €766.94 to € 7,669.38 for the relevant employer (i.e. the company) and from €511.29 to €5,112.92 for the responsible employer’s representative.
Eligible workers/employees who are entitled to request change in work conditions due to family reasons (Employment Code)
Impact date: 2 January 2026 In order to reconcile work-related and family responsibilities a worker/employee who is a parent (adoptive parent) of a child up to 12 years of age is entitled to propose in writing to the employer a change in the duration and distribution of their working hours, switching to remote work and other changes to the employment relationship. Prior to the amendment the age of the child was limited to eight years old.
Employer implications/action needed The employer may refuse to change the employment relationship, in which case it is obliged to provide the worker/employee with a justified written answer within 14 days.
Employer risk Violation by the employer may result in a penalty from €766.94 to €7,669.38 for the relevant employer (i.e. the company) and from €511.29 to €5,112.92 for the responsible employer’s representative.
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