Main and additional employment contract when working for a second employer: Art. 110/111, prohibition, registration with the National Revenue Agency (code 10/11) and insurance up to €2,300 for 2026.
Paid annual leave 2026: amount (20/26 days), procedure for use, 2-year statute of limitations and how compensation for unused leave is calculated under Art. 224 of the Labor Code.
Conclusion of an employment contract - necessary documents, data in the contract, registration with the National Revenue Agency (3-day period) and common mistakes. For 2026.
Probationary period in the employment contract - maximum duration (6 months), when it starts, when it is interrupted and whether it can be renegotiated. For 2026.
Social expenses in kind - tax 10%, exempt benefits (food vouchers up to 200 BGN, voluntary insurance) and when insurance contributions are due. For 2026.
Annual employee bonuses — taxation and social security contributions, how to document them correctly, and adjustments to bonuses for a past period. For 2026.
