Employers in Bulgaria must register with the National Social Security Institute (NSSI) before they can pay their employees.
Employers must keep records of employees’ hours worked and wages paid.
Employers must submit payroll information to the NSSI on a monthly basis.
Employers must withhold taxes from employees’ salaries and pay them to the National Revenue Agency (NRA) on behalf of the employees.
Employers must make social security contributions to the NSSI on behalf of their employees.
Employers must issue payment orders or bank transfers to their employees on a monthly basis.
Employers must issue pay slips to their employees on a monthly basis.
Employers must issue an annual salary certificate to their employees at the end of the year.