As of 1st of March 2021, amendments come into force to Ordinance № 5/2002 for the content and the procedure for sending the notification under Art. 62, para. 5 of the Labour Code, which concern the procedure for posting employees to another EU Member State, a party to the Agreement on the European Economic Area and Switzerland in the framework of the provision of services (Art. 121a, para 1, item .1 of the Labor Code).
What is the procedure for posting and sending employees within the provision of services?
- Concluding an additional agreement with the employee.
- Submission of a notification to the NRA for registration of the concluded agreement.
- Submission of a second notification after the expiration of the term of secondment, in which the workplace of the person in Bulgaria is indicated.
Deadlines:
The notifications shall be submitted within three days from the conclusion of the additional agreement or the expiration of the secondment respectively.
Sanctions:
The Employer is imposed a property sanction from BGN 1 500 to 15 000 for each individual violation, in case of non-compliance with the procedure.
Why is the procedure necessary?
The authorities will monitor whether the social security contributions of the seconded persons are paid on the gross monthly salaries received in the host country and in Bulgaria, but on not less than the minimum wage rates in the host country.
Important!
When issuing an A1 certificate, it will be checked whether the NRA has been notified of the concluded additional agreements for posting in the framework of the provision of services.
The change does not affect cases of posted employees before 1st of March 2021.
Notification to the NRA is not submitted in the cases of posting in Bulgaria or another country by the order of the Ordinance for business trips and specializations abroad.
Contact our team to assist you in preparing the necessary documentation, registrations or advice on:
- Additional agreements
- Determining the amount of remuneration for the respective country and position
- Registration in the NRA
- Issuance of A1 certificate
If you have further questions or need assistance on this matter, do not hesitate to contact us!
Sb Team
