New rules for secondment of employees to another member-state of EU, Norway, Iceland, Lichtenstein and Confederation Switzerland
New rules for secondment of employees to another member-state of EU, Norway, Iceland, Lichtenstein and Confederation Switzerland
New rules for secondments of employees to another Member-State of EU, Norway, Iceland, Lichtenstein and Confederation Switzerland were introduced by way of amendment to the Labour Code and the Social Security Code of earlier this year.
Under the Labour Code any secondment exceeding 30 calendar days requires the written consent of the employee. Additionally, the employer and the employee have to agree on such minimum terms and conditions of work during the secondment, which are established for employees doing same or similar work in the host country. Provided that the employee is subject to social and health security in Bulgaria for the term of the secondment, based on the rules on coordination of social security systems in EU, the social and health security contributions shall be paid on the basis of the employee’s work remuneration including all other incomes deriving from the employee’s work activities in the host country and in Bulgaria, but not less than the minimum wage in the host country and not more than the maximum amount of the income for social security purposes in Bulgaria.
The new rules of the Labour Code will come into force on 28 August 2010. By then the Council of Ministers is expected to issue an ordinance on the terms and conditions of the secondment which have to be subject-matter of the agreement between the employer and the employee.