Third-country nationals working in Bulgaria are also subject to taxation on their income under Article 7 of the Personal Income Tax Act (PITA). Additionally, they are insured under the National Health Insurance Fund. Since they hold a document authorizing their residence in Bulgaria, they are required to participate in the national health insurance system, with their insurer (employer) also responsible for paying health insurance contributions on their behalf.
In the field of social security, the Agreement on Social Security between the Republic of Bulgaria and the Republic of Moldova, signed on 5 December 2008, has been in effect since 1 September 2009.