The Bulgarian social security system covers general disease, labour-related accidents, occupational disease, maternity, unemployment, aging and death. Any person working in Bulgaria is subject to social security in the country.
In this respect the employer, in the capacity as insurer, is obliged to withhold and pay social security and health insurance contributions to its employees on a monthly basis. The social security and health insurance contributions are due on the total gross remuneration of each employee within the minimum and maximum insurance incomes as explained in the paragraph above.
The Bulgarian labour and social security law divides employees into three categories depending on the nature of their work and their specific working conditions, namely, first, second and third category of work. The Council of Ministers determines which type of work belongs to which category. The most common category is the third category of work, which provides the most standard and favourable working conditions.
Conversely, the working conditions for the first and second categories of work employees are more harmful to their physical and mental state and working ability and the respective employees enjoy some additional employment (reduced working time) and social security rights (such as an entitlement to early retirement).