In Bulgaria, individuals with a permanently reduced working capacity of 50% or more benefit from special labor rights and tax incentives aimed at ensuring their social integration and workplace protection. The Constitution of the Republic of Bulgaria guarantees the right to work for individuals with physical and mental disabilities, and the state actively fosters conditions for the full realization of this right. These protections are implemented through key legal frameworks, including the Labor Code, the Persons with Disabilities Act, and the Employment Promotion Act.
Labor Rights for Workers with Reduced Working Capacity
Employees with a permanent working capacity reduction of 50% or more are entitled to specific labor rights that enhance job security and workplace inclusivity. These include:
- Right to Work: Unless otherwise stated in a medical report issued by the National Expert Medical Commission or Territorial Expert Medical Commissions, individuals with permanently reduced working capacity have the right to work.
- Protection Against Dismissal: Employers cannot terminate the employment of a worker with a permanently reduced working capacity of 50% or more without prior approval from the Labor Inspectorate.
- Increased Paid Annual Leave: Employees in this category are entitled to a minimum of 26 working days of paid annual leave.
- Simultaneous Receipt of Disability Pension and Salary: Workers with a reduced working capacity can receive both a disability pension and a salary simultaneously, allowing them to maintain financial stability while employed.
Tax Benefits for Individuals with Reduced Working Capacity
In addition to labor rights, Bulgaria offers tax relief for individuals with a permanently reduced working capacity of 50% or more. Under the Personal Income Tax Act, eligible individuals can reduce their taxable income by 7,920 BGN annually. This tax relief applies for the year when the disability is established, as well as for the year when the expert decision on the reduced working capacity expires.
Conditions for Claiming the Tax Benefit:
- The individual must not have overdue public obligations subject to compulsory enforcement at the time of submitting their annual tax declaration.
- A copy of the valid decision from the medical-labor expert commission must be attached to the tax declaration as supporting documentation.
Conclusion
Bulgaria provides a comprehensive framework of legal protections, special labor rights, and tax benefits for individuals with permanently reduced working capacity. These measures aim to foster workforce participation, ensure workplace equality, and support the social and economic integration of individuals with disabilities.
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