Bulgaria: Unified Electronic Employment Record
With effect from June 1st 2025, the requirement to keep paper based labour books has been replaced by a unified electronic employment record.
This record will be part of the National Employment Register (the ” Register”) held at the National Revenue Agency (the “Agency”).
What must Employers do?
Employment records are now to be submitted electronically to the Agency’s e-services portal. The Regulation contains a template and instructions on how to make entries on the Register.
What circumstances must be notified and by when?
- Entering or amending an employment contract – within 3 days of signing or amending;
- Posting employee to the EU/EEA/Switzerland under the Labour Code – within 3 days of the posting;
- Receiving a distraint notice for a maintenance or child payment or lifting the distraint – within 3 days of receipt of notice;
- Termination of employment – within 7 days of termination
- Payment of compensation if termination is due to illness or the right to retire  – within 7 days of payment
- Changes of employer without interruption of the employment relationship (e.g. a TUPE transfer) – within 10 days of the change.
Penalties
Fines for non or late filing range from BGN1,500 (USD870) to BGN15,000 (USD8,740) for each violation.
Existing Labour Books
By June 1st 2026, employers must make final entries in their paper based books including recording (in numbers and words) the length of service of each employee as at June 1st 2025, and any employment terminations between June 1st 2025 and June 1st 2026. The books must be signed by the chief accountant and the employer and stamped, if the employer has a seal.
This is a high level general update only. Legal advice should be obtained on specific circumstances.