Legal framework

Dear ladies and gentlemen,

this section aims to provide all stakeholders with information on labor, tax and social security legislation in Bulgaria and Romania. The section is purely informative. It is the duty of the parties concerned to check in time for changes in the legislation of the two countries.


1. Labor, tax and social security legislation of the Republic of Bulgaria:

– Labour Code

– Law on Personal Income Taxes;

– К- Social security code;

– Corporate Income Tax Act (CITA)

2. Labor, tax and social security legislation of Romania:

– Labour Code

It regulates the employment rules and the relationship between employer and employee. This applies to all Romanian employees who work under an employment contract in Romania or abroad but to a Romanian employer and to all foreign employees working for a Romanian employer in Romania.

– Law 76/2002 on the Unemployment Insurance Scheme and the Promotion of Employment:

In Romania everyone is guaranteed the right to freely choose their own profession and employment, as well as the right to unemployment insurance. The provisions of this Act regulate the measures to implement strategies and policies designed to protect people at risk of unemployment, to ensure high employment and to adapt the labor force to the requirements of the labor market.

– Law 319/2006 on health and safety at work

This law aims to establish measures to promote the improvement of workers’ health and safety at work. The law establishes common principles on the prevention of occupational risks, the protection of the health and safety of workers, the elimination of risk and accident factors, information, advice, balanced participation under the law, training of workers and their representatives, and general guidelines for the implementation of these principles.

– Tax Code

This Code defines: the legal framework for taxes, fees and statutory social contributions, which are revenue for the state budget, local budgets, the state social security budget, the budget of the Unified National Health Insurance Fund, the unemployment insurance budget and the guarantee fund for repayment of claims for salaries; taxpayers who have to pay these taxes, fees and social contributions; their calculation and payment; the procedure for modifying these taxes, fees and social contributions.

– Law 279/2005 on work placements

Traineeship is a vocational training conducted at the workplace based on an internship contract. The on-the-job training program is part of the internship agreement.

– Ordinance 25/2014 on the recruitment and removal of foreign nationals in Romania and the amendment of the legislative documents on the status of foreign nationals in Romania

– Law 106/2017 concerning certain measures to improve the exercise of rights in the territory of Romania granted in the context of the free movement of workers within the European Union.