Closing a SIRV Reference Period: From Schedules to Payroll
A practical process for closing a Bulgarian SIRV reference period: reconcile schedules and actual hours, recalculate each employee’s norm, and send verifiable data to payroll.
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Practical notes from our daily work for employers in Bulgaria.
Bulgaria's minimum wage rises to €660 in 2027: an employer checklist
Bulgaria's minimum wage rises to €660 on 1 January 2027. Here are the contracts, payroll records and internal rules to review before year-end, plus the social security figures that remain draft.
Read articleMeal vouchers up to EUR 200 from 2027: what is taxed at 7% and who withholds it (draft law)
A Bulgarian bill would let meal vouchers reach EUR 200 a month, with a 7% final tax on the part above EUR 102.26. The tax on personal use of company assets would also rise from 3% to 7%.
Read articleChild tax relief from 2027: up to EUR 15,000 and monthly deduction through payroll (draft law)
A bill amending Bulgaria's Personal Income Tax Act would raise child tax relief to up to EUR 15,000 a year and let employees use it every month through payroll. Here is what that would mean for payroll teams.
Read articleYear-end 2026 for payroll and HR: key deadlines from December to March
The end of the year brings a run of payroll and HR deadlines in Bulgaria that are easy to miss. Here they are in one calendar, from December 2026 to March 2027.
Read articleDraft 2027 budget proposes EUR 2,400 maximum insurable income
Bulgaria’s draft 2027 State Social Security budget would raise the maximum monthly insurable income from EUR 2,300 to EUR 2,400. Here is who the change would affect and what employers can do now.
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