Special Rules for Secondment in the EU and Bulgaria as a Member State – Key Insights for Employers

Introduction

Navigating secondment rules in the EU is crucial for businesses managing cross-border employment. This article explores the special regulations and conditions that Bulgarian employers must follow to ensure compliance and smooth operation under EU law.

News – Understanding Secondment Rules and Conditions

In the European Union, secondment rules are governed by Regulation (EC) 883/2004 (Article 12) and Regulation (EC) 987/2009 (Article 14). These regulations define the framework for posting employees to another Member State. According to these rules, an employee who is temporarily sent to work in another EU country remains subject to the social security laws of their home country, provided the assignment does not exceed 24 months and the worker is not replacing another employee.

In order to comply with these provisions, Bulgarian employers posting employees to another Member State must meet the following conditions:

1. Applicable Legislation: The employee continues to fall under the social security legislation of Bulgaria, where their employer is based, even during their assignment abroad.
2. Significant Local Operations: The employer must conduct substantial activities in Bulgaria, beyond internal management functions, to qualify for secondment arrangements.
3. Active Employment Relationship: The employment contract between the employee and the employer must remain intact throughout the secondment. The Bulgarian employer must manage the payment of wages and maintain managerial control.
4. Timeframe: The secondment period must not exceed 24 months without interruptions, except under conditions outlined in Article 16 of Regulation (EC) 883/2004.
5. No Replacement: The seconded employee cannot replace another worker who has completed their assignment in the same role.

Eurofast’s Take: Expert Support for Compliance and Efficiency

Eurofast provides specialized services to help businesses manage EU secondment arrangements (in Bulgaria) seamlessly. Our support includes:

• Guidance on compliance with EU secondment regulations.
• Assistance with social security requirements and documentation.
• Continuous support to simplify cross-border employment processes.

With expertise in payroll and Employer of Record (EOR) solutions, Eurofast ensures that businesses can focus on growth while we handle the complexities of compliance. For further queries, contact us at [email protected]