Working legally as a foreigner in Bulgaria requires careful consideration of both residence and work permits, as the specific requirements vary based on factors such as nationality, intended duration of stay, and type of employment. Here’s a breakdown of the process for legally working in Bulgaria:
1. EU/EEA/Swiss Nationals
Residence Permit: EU, European Economic Area (EEA), and Swiss nationals do not need a work permit to work in Bulgaria but must apply for a residence registration (and a certificate, if applicable) if they plan to stay longer than 90 days within a 6-month period. The residence certificate allows them to live and work in Bulgaria legally.
Application Process: EU/EEA/Swiss citizens apply at their local Migration Directorate office. They must provide proof of employment, sufficient financial resources, and health insurance coverage, as well as address registration.
2. Non-EU/EEA/Swiss Nationals
Work Permit Requirement: Non-EU nationals generally require a work permit to be employed in Bulgaria, which is issued by the Bulgarian Employment Agency. The work permit is typically valid for up to one year and must be renewed annually.
Residence Permit: Non-EU/EEA/Swiss nationals also need a long-term visa (Visa D) to apply for a residence permit. Visa D is issued for purposes like employment, freelancing, or business activities and allows them to stay in the country for a prolonged period.
General steps:
Obtain a Job Offer: Non-EU nationals must first secure a job offer from a Bulgarian employer, who will then initiate the work permit application on their behalf.
Visa D Application: Once the work permit is approved, the applicant can apply for a long-term Visa D at the Bulgarian consulate in their home country. This visa allows entry into Bulgaria to apply for a residence permit.
Apply for a Residence Permit: After arriving in Bulgaria, non-EU nationals must apply for a residence permit through the Migration Directorate. This permit is linked to their employment and must be renewed along with the work permit.
3. Intra-Company Transfers and Freelancers
Intra-Company Transfers: Employees transferred to Bulgaria by a company within the same group may be eligible for special permits or arrangements.
Freelancers and Self-Employed Individuals: Non-EU nationals who wish to work as freelancers need to apply for a self-employment permit and Visa D.
4. Blue Card for Highly Skilled Workers
The EU Blue Card is available for highly skilled workers with a university degree and a high-paying job offer in Bulgaria. It serves as both a work and residence permit and allows mobility within the EU after a certain period.
5. Taxes and Social Security
Income Tax: Foreign employees are subject to a 10% flat income tax in Bulgaria, one of the lowest rates in the EU. Tax residents are taxed on worldwide income, while non-residents are taxed only on Bulgarian-sourced income.
Social Security Contributions: Both foreign employees and their employers are required to make social security contributions, which include health, pension, and unemployment insurance. The contributions are shared, with employers typically paying around 18-19% and employees paying around 13-14% of gross salary.
Tax Registration: Foreign workers need to register with the National Revenue Agency for tax purposes. Some exemptions may apply if a bilateral agreement exists between Bulgaria and the employee’s home country.
Consulting a legal professional specializing in Bulgarian immigration law can ensure smooth processing and compliance with local requirements. Feel free to contact our specialists to learn more.