Employment contract for a company

Employment contract for a company   

 

Question:

Hello,
We have the following case: Employee with Bulgarian citizenship, recruited on a labor contract. The registration of the company is in Bulgaria and the employee assigned to a labor contract works in Bulgaria. However, the employee will travel abroad, fulfilling his duties there - online. In this case, can we keep a worker on a labor contract, and is there a specific ground for amending the TD? Are insurance and taxes paid according to the Bulgarian legislation or not?
Thank you in advance for the answer!
Best regards!

 

Answer:

 

Hello,

The fact is that the employee appointed on a labor contract is an employee of a company registered in Bulgaria. After the worker leaves to live in another country, the center of his vital and economic interests will be outside of Bulgaria, and the social security and everything related to his remuneration will not be related to the Bulgarian social security and tax legislation.

If your company sends it to another country then you must apply to the NRA for an A1 certificate for applicable tax and social security legislation and may, based on the current circumstances, issue you that the Bulgarian legislation is applicable and continue to provide it to date. However, it should be borne in mind that in order for you to issue an A1 certificate, your company must meet certain conditions for company history, for a certain percentage of turnover in Bulgaria, a percentage of key workers, employees in Bulgaria and others. Please note that posting may not be more than 24 months and that the minimum wage on a mission may not be lower than the minimum wage for the same activity in the country in which the person is posted.

We hope we have been useful.

Bets regards.