As of 1 March 2021 employers will be required to notify the National Revenues Agency about the grounds of the employment termination, as well as about secondment or posting their employees to work temporarily in another EU country as per Article 121a, Para 1, item 1 of the Labour Code according to a bill for revision of Ordinance No. 5 of 2002.
These new obligations are envisaged in a bill for amendment of Ordinance No. 5 of 2002 on the terms and conditions to notify according to Article 62, Para 5 of the Labour Code regulating the duties of the employers to notify National Revenues Agency. The project is currently subject to public discussion and provides that the employers shall notify National Revenues Agency with respective notification on the ground of the employment termination as well as employees are being seconded to the territory of another EU Member State within the framework of the provision of their services.
The employers would also be required to notify the National Revenues Agency when the employees are being seconded within the scope of the employment in Bulgaria or abroad, or when the employer is posting employees to a temporary employment at a user undertaking within EU Member state.
If the amendments are adopted, the insured persons would not be obliged to submit documents to the National Social Security Institute needed for the assessment of the entitlement to and amount of the unemployment allowance, since the social security administration will have access to this information officially. Thus, since the information on the employment termination and the grounds thereon should be submitted by the employer to the NRA within 7-days, the conditions for granting the unemployment allowances would be simplified.
It is envisaged that the amendments enter into force as from 1 March 2021.
