Home›Insights›Posting of Workers to the EU

Posting of Workers from Bulgaria to the EU — Employer Guide (2026)

Posting workers to another EU Member State is one of the most common and most complex procedures Bulgarian employers encounter. Penalties for non-compliance reach up to EUR 15,339 in Bulgaria, with additional sanctions possible in the host country.

Posting vs business trip — Art. 121 vs Art. 121a of the Labour Code

Before taking any steps, you need to determine the type of posting. The Bulgarian Labour Code distinguishes two regimes.

Business trip (Art. 121 Labour Code)

Art. 121 covers the standard business trip — temporarily sending an employee to another location for work duties, training, or specialisation. The employer may unilaterally order a business trip for up to 30 calendar days; beyond 30 days, written consent is required.

For a business trip, the employer must cover:

  • Travel costs (transport to and from the destination)
  • Daily allowances — from 01.01.2026: EUR 22 (with overnight stay) and EUR 11 (without); for international trips — per Annex 2 of the Ordinance (e.g. Germany: EUR 56/day)
  • Accommodation costs — actual expenses against documents (e.g. Germany: up to EUR 207/night)

Posting within the framework of service provision (Art. 121a Labour Code)

Art. 121a transposes Directive 96/71/EC and governs postings where the employer sends an employee to another EU Member State in two scenarios:

  1. Under a contract with a service recipient — when a Bulgarian company fulfils an order for a foreign client and sends employees on-site
  2. To a group company — when an employee temporarily works at a subsidiary or affiliated company

Under Art. 121a, the minimum employment conditions of the host country apply — remuneration, working hours, leave, and health and safety. A supplementary written agreement must be concluded (Council of Ministers Decree No. 382/29.12.2016).

How to tell the difference in practice

If your employee travels to Germany for a conference, training, or client meeting — this is a business trip under Art. 121. If you send a team of software engineers to work on a project for a German client for several months — this is posting under Art. 121a.

Legal framework — Directive 96/71/EC and national legislation

EU legislation

  • Directive 96/71/EC (Posting of Workers Directive) — the foundational directive establishing minimum employment conditions in the host country
  • Directive 2018/957/EU — the “same pay for same work” principle from day one and rules on long-term posting (12+6 months)
  • Directive 2014/67/EU (Enforcement Directive) — IMI notifications, administrative cooperation, and mutual recognition of penalties
  • Regulation (EC) No. 883/2004 — coordination of social security systems; retention of social security in the sending state for up to 24 months
  • Regulation (EC) No. 987/2009 — A1 certificate issuance procedure

Bulgarian legislation

  • Labour Code Art. 121 and Art. 121a — distinction between the two types of posting
  • Ordinance (Decree No. 382/29.12.2016) — content of the supplementary agreement and employer obligations
  • Ordinance on Business Trips Abroad — daily and accommodation allowance rates by country
  • Ordinance on Domestic Business Trips — daily allowances from 01.01.2026: EUR 22 (with overnight stay), EUR 11 (without)
  • Labour Migration and Labour Mobility Act — applicable for temporary work agencies

Step-by-step procedure for employers

  1. Determine the type of posting — Art. 121 (business trip) or Art. 121a (within service provision)
  2. Conclude a supplementary agreement (for Art. 121a) — nature and place of work, start and end dates, remuneration (at least the host country minimum), working hours and rest, annual leave, accommodation, transport, currency of payment
  3. Apply for an A1 certificate from the NRA — proves the worker remains socially insured in Bulgaria
  4. Submit the IMI notification in the host country — before work begins
  5. Ensure minimum employment conditions of the host country — minimum wage, working hours, leave, health and safety
  6. Prepare the documentation — posting order, supplementary agreement, A1, employment contract (translated), health insurance, payslips
  7. Ensure record-keeping — report within 14 days; retain documentation for at least 3 years

A1 certificate — how to obtain it

The A1 certificate (Portable Document A1) proves in which country the posted worker is insured. It is mandatory for every posting within the EU.

In Bulgaria, it is issued by the National Revenue Agency (NRA) upon application by the employer.

Forms

  • Okd. 236 — for posting under Art. 12(1) of Regulation 883/2004
  • Okd. 237 — for work in two or more countries (Art. 13 of Regulation 883/2004)
  • Okd. 240 — for self-employed persons

Requirements for the employer

  • At least 25 % of turnover generated in Bulgaria
  • At least 25 % of staff based in Bulgaria
  • The company must have been in existence for at least 4 months
  • Declared compliance with the posting conditions under the Ordinance

Issuance period: up to 30 days. Validity: up to 24 months.

Practical tip: Submit your A1 application at least 6 weeks before the planned start of the posting.

IMI notification

Most EU Member States require the employer to register the posting via an online platform before work begins (Directive 2014/67/EU).

What the notification includes

  • Employer details (name, registered office, company ID)
  • Posted worker details (name, date of birth, nationality)
  • Place and period of posting
  • Nature of the work to be performed
  • Contact person and representative in the host country
  • Recipient of the service (the client)

Platforms by country

  • Germany — Meldung-portal.de
  • France — SIPSI (sipsi.travail.gouv.fr)
  • Austria — ZKO-Meldung (zko.gv.at)
  • Belgium — Limosa (limosa.be)
  • Netherlands — postedworkers.nl

Penalties for missing notification: France — up to EUR 4,000 per worker; Belgium — up to EUR 4,800 per worker; Germany — up to EUR 30,000.

Remuneration during posting — “same pay for same work”

The posted worker must receive at least as much as a comparable local worker in the host country from day one. This includes:

  • Basic salary — minimum or sectoral (under an applicable collective agreement)
  • Allowances for special conditions — hazardous work, night work, overtime
  • Bonuses and additional payments — 13th-month salary, seniority bonuses
  • Qualification supplements — if provided for in the applicable collective agreement

Travel, daily allowances, and accommodation costs are owed separately and cannot be rolled into the salary.

Tax treatment

Daily allowances up to double the standard rate are tax-exempt under the Personal Income Tax Act. Under the applicable double tax treaty, the 183-day rule is decisive — if the employee stays more than 183 days, a tax obligation may arise in the host country.

Long-term posting — 12+6 months

A posting is considered long-term when its actual duration exceeds 12 months. The employer may request a 6-month extension via a motivated notification. Maximum period: 18 months.

What changes after 12 (or 18) months

Nearly all employment legislation of the host country applies:

  • Full pay rules (including collective bargaining agreements)
  • Conditions for hiring and dismissal (except procedures for concluding and terminating the contract)
  • Maternity and pregnancy protection rules
  • Non-discrimination provisions
  • Accommodation conditions (if provided by the employer)

Exceptions: Procedures for concluding and terminating the employment contract remain governed by Bulgarian law. Supplementary occupational pension schemes of the host country do not apply.

If one posted worker is replaced by another in the same position, the periods are aggregated.

Penalties for non-compliance

Penalties in Bulgaria

Type of violationFirst offenceRepeat offence
Employer fineEUR 767–7,669EUR 10,226–15,339
Responsible officer fineEUR 511–5,113EUR 2,557–10,226

Penalties in the host country

  • Germany — fines up to EUR 30,000 for failure to register; up to EUR 500,000 for minimum wage violations
  • France — up to EUR 4,000 per worker (EUR 8,000 for repeat); suspension of activity
  • Belgium — up to EUR 4,800 per worker; criminal liability

Additional risks

  • Suspension of activity in the host country
  • Exclusion from public procurement
  • Additional social security contributions
  • Tax liabilities if a permanent establishment is deemed to exist

Under Directive 2014/67/EU, penalties imposed in one Member State may be enforced in another through the mutual recognition mechanism.

Frequently asked questions

What is the difference between a business trip and posting of workers?
Art. 121 covers standard business trips — temporary travel for work duties, training, or specialisation (up to 30 days unilaterally). Art. 121a governs posting within the framework of service provision in another EU Member State. Under Art. 121a, the host country's minimum employment conditions apply and a supplementary written agreement is mandatory.
What is an A1 certificate and how is it issued?
The A1 certificate proves the posted worker remains insured in Bulgaria. It is issued by the NRA using form Okd. 236 or Okd. 237. Issuance period is up to 30 days. The employer must generate at least 25 % of turnover and maintain at least 25 % of staff in Bulgaria, and the company must exist for at least 4 months.
How long can a posting to the EU last?
The A1 certificate is issued for a maximum of 24 months. Under Directive 2018/957, the posting is “standard” for up to 12 months (extendable to 18 months with a motivated notification). After 18 months, nearly all employment legislation of the host country applies.
What remuneration must the posted worker receive?
From day one, the posted worker must receive at least the minimum (or sectoral) pay of the host country. This includes the basic salary, mandatory allowances, and all additional payments established by law or the applicable collective agreement.
Which employer costs are mandatory?
For a business trip under Art. 121 — travel, daily allowances, and accommodation. For posting under Art. 121a — transport and accommodation; these costs cannot be deducted from the worker's remuneration. Domestic daily allowances from 01.01.2026 are EUR 22 (with overnight stay) and EUR 11 (without).
What happens if the posting exceeds 12 months?
After 12 months (or 18 with a motivated notification), the posting becomes “long-term”. Nearly all employment legislation of the host country then applies. Exceptions are the procedures for concluding and terminating the employment contract and supplementary pension schemes.
What penalties does the employer face for non-compliance?
In Bulgaria, the fine for a first offence is EUR 767 to EUR 7,669. For a repeat offence — EUR 10,226 to EUR 15,339. The host country imposes its own penalties — in Germany, fines can reach EUR 500,000. Penalties may be enforced across borders under Directive 2014/67/EU.
Is an IMI notification required in the host country?
Yes. Under the Enforcement Directive (2014/67/EU), the employer must register the posting before work begins. Each EU Member State has its own online platform — Meldung-portal.de (Germany), SIPSI (France), Limosa (Belgium).

Conclusion

Posting workers to the EU is a procedure that requires careful planning and strict compliance with multiple legal requirements. Mistakes can be costly: from fines up to EUR 15,339 in Bulgaria to hundreds of thousands of euros in the host country.

Need assistance?

If you are planning to post employees to another EU Member State and need legal support with documentation, obtaining an A1 certificate, or ensuring compliance with host country requirements — contact Innovires Legal.