BULGARIA | Internship: At work | Work conditions
Bulgarian economy is still undergoing big changes. The situation is far from the desired although foreign investments started to play considerable role in the country. The salaries in Bulgaria are lower than in other countries of the EU even in foreign companies although they pay much more compared to salaries in most Bulgarian companies and state institutions (state universities, schools, cultural institutions), where salaries are paid out of the government budget, so in general be prepared to be paid less than in your country.
The normal working week in Bulgaria is 40 hours. Generally, the work day starts between 8 and 9 am, lunch is usually an hour taken around noon and finishing time is between 5 and 6 pm.
Pay and conditions vary from firm to firm. Upon coming to Bulgaria on placement you must register with the local social welfare office and get a Personal Number with the tax authorities and in order to get paid.
Tax is payable on a portion of all earned income. In Bulgaria there is a 10 % flat income tax. Income under 200 leva (approx. 100 Euro) is tax free. It is the employers' responsibility to ensure that tax is deducted at source but if the trainee does not stay in Bulgaria for a full 12 months then they are eligible to get tax refund, but for that the trainee should apply to the local tax office.
Social Insurance is also pay related and is a mandatory scheme in which all employees pay a small portion of their wages in order to insure against loss of earning through sickness or unemployment.
According to the employment law, all employers are obliged to insure their employees in the workplace. Make sure you have a European Health Insurance Card or an E111 form before you come to Bulgaria.