Working for a second employer is increasingly common — for additional income or development. However, it raises specific questions about the type of contract, insurance, and registration with the National Revenue Agency.
In this manual, an accounting firm Rodi Consult (Varna) explains the difference between a basic and additional employment contract and the specifics of working for more than one employer — updated for 2026.
In short: the first employment contract at the time is main, each subsequent one — additional (Art. 110 for the same employer and Art. 111 for another employer). Each contract is registered with the National Revenue Agency with a notification under Art. 62 in 3-day period (code 10/11). The provision follows income hierarchy up to the maximum insured income — €2,300 per month from 01.08.2026. A ban on a second employer is permissible only for the protection of a trade secret or conflict of interest.
Basic and additional employment contract
Main is the contract concluded first in time - regardless of the basis, working hours and the amount of remuneration under it. Additional is every subsequent employment contract concluded. Therefore, there cannot be an additional contract unless another, which is the main one, has been concluded before.
Example: if a person has a contract at 2 o'clock and then enters into a second one at 8 o'clock, the main one remains the first one (the 2-hour one), and the second one is additional — the moment of conclusion is decisive, not the duration.
Additional contract with the same and another employer
With the same employer (Art. 110 of the Labor Code) - for work outside the scope of work duties and outside established working hours.
With another employer (Art. 111 of the Labor Code), the so-called external combination - for work outside the working hours under the main contract.
When can an employer prohibit a second contract?
Until 01.08.2022, the main employer could completely prohibit additional work for another employer. After this date prohibition is only permissible for the purpose of protecting trade secret and/or prevention of conflict of interest.
Important: even without an explicit prohibition, concluding a second contract with a direct competitor may be considered by the court to be a breach of the duty of loyalty. Therefore, each case should be carefully assessed.
Registration with the NRA
The employer registers each concluded employment contract with notification under Art. 62 of the Civil Code в 3-day period from the conclusion. The additional contract is recorded with code 10 (with the same employer) or code 11 (with another employer).
Insurance: income hierarchy
In insurance it works hierarchy of social security income — the income under the main contract is taxed with insurance contributions before that under the additional one, until the maximum insurance income is reached (€2,300 per month from 01.08.2026.).
Example: employee receives 1 800 € under a basic contract and 700 € additional with another employer. The first employer taxes the full €1,800. The second employer taxes only 500 € (1,800 + 500 = €2,300), due to the ceiling of the insured income. In Declaration Form No. 1, the person under the supplementary contract is indicated with code 04.
Annual tax recalculation
Under Art. 49 of the Personal Income Tax Act, the employer who as of December 31 is main employer, performs an annual recalculation of the tax on income from labor. If during the year the person also had income from another employer, the recalculation is made based on the provided official notes.
Termination of the main contract
If the main contract is terminated, the additional becomes the main one. The second employer must re-register the contract with the NRA with a new code. Due to technical limitations, this is often done by terminating and concluding a new contract — but then a probationary period cannot be renegotiated for the same work with the same employee (Art. 70, para. 5 of the Labor Code).
How we help
Registration of contracts, provision and correct maintenance of two employment contracts are part of our service Payroll & HR. For a specific case contact us or on +359 893 474 576.
See also: conclusion of an employment contract и probationary period.
FAQ
What is the main and additional employment contract?
The main employment contract is the one concluded first in time. Each subsequent one is additional - regardless of the working hours and remuneration. An additional contract may be with the same employer (Art. 110 of the Labor Code) or with another employer, the so-called external combination (Art. 111 of the Labor Code).
Can an employer prohibit work for a second employer?
After 01.08.2022, a prohibition in the main contract is only permissible to protect a trade secret or prevent a conflict of interest. Even without an explicit prohibition, a second contract with a direct competitor may be considered a breach of the duty of loyalty.
How is income ensured under two employment contracts?
A hierarchy of social security income applies: first the income under the main contract is taxed, and then the additional one - until the maximum social security income is reached, which from 01.08.2026 is 2,300 euros per month.
What code is used to register the additional contract with the NRA?
The contract is registered with a notification under Art. 62 of the Labor Code within 3 days of its conclusion - code 10 for the same employer and code 11 for another employer. In Declaration Form No. 1, the person under a supplementary contract is indicated with the code for the type of insured person 04.
What happens to the second contract if the main one is terminated?
If the main contract is terminated, the additional one becomes the main one and the second employer must re-register the contract with the National Revenue Agency with a new code. In practice, the old one is often terminated and a new contract is concluded, but then a probationary period cannot be agreed again for the same job (Art. 70, para. 5 of the Labor Code).
The material is of an informative nature and does not replace individual consultation with an accountant or lawyer.
