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Posting in the framework of provision of services

Posting in the framework of provision of services

The posting of employees became a hot topic in the beginning of this year with the adoption of the new rules for posting in the framework of provision of services in the Bulgarian legislation and the unification of the regime at the European level.


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The new rules concerning the posting of employees in the framework of provision of services were implemented in the Bulgarian Labor Code and promulgated on 30 December 2016, as well as in the new Ordinance on the Conditions and Procedure for Posting of Employees and Workers within the Framework of Provision of Services, effective as of 10 January 2017. For any posting which does not fall within the scope of the new rules, the provisions of the Ordinance on the Business Trips and Specializations Abroad remain applicable.

Following the amendments, the employers in Bulgaria posting their employees abroad have had to deal with difficulties of practical nature with regard to the application of the legislation in Bulgaria – which of the two parallel regimes for posting abroad they should apply, what kind of actions and steps they should take to be in compliance with the new requirements. The Bulgarian employers are currently facing a challenge when applying and keeping the requirements of the legislation systems of other European Union Member States, introduced for them as a part of the unification process of the rules for posting in the framework of provision of services at the European level.

Each employer needs to take the necessary actions to implement the requirements of the Bulgarian legislation as well as the legislation of the Member States where the employees are posted.

See more in the full presentation (PDF, 896 KB) made by KPMG’s Nikolay Dzhonev, Manager, Legal Advisory, during the KPMG workshop at the International HR Conference organised by the Bulgarian Association for People Management between 11 and 13 May 2017. The workshop also
featured a practical discussion of the challenges Bulgarian employers regularly face when posting employees abroad.

© 2021 KPMG Bulgaria OOD, a Bulgarian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.



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