Chapter Three of the Labour Migration Act, Articles 49 and 50, stipulates that third-country nationals holding a Unified Residence and Work Permit, an EU Blue Card, or a Seasonal Worker’s Permit enjoy equal treatment with Bulgarian nationals with respect to payments of statutory old-age, disability and survivors’ pensions in connection with employment revenues. They also have the right to use tax concessions subject to the terms and procedure of the Personal Income Tax Act (the tax on passive income is withheld at source and no annual tax return is required). These individuals enjoy equal rights concerning access conditions, compliance with obligations and enjoyment of social security rights within the framework of the European Union Law, as well as recognition of educational diplomas, certificates, and other evidence of professional qualifications.
Unemployment benefits are also included in the scope of social security when the permit is issued for employment lasting up to 9 months.
These rights also apply to foreign nationals who have obtained a work permit or a permit for freelance activity, those with short-term employment registration, and those granted access to the labour market under international agreements.
Upon the conclusion of a service contract, such individuals are subject to taxation and social insurance under the Bulgarian law. Their income is taxed at a personal income tax rate of 10%, and the due social security contributions cover pension insurance, health insurance and other social risks.