The end of trust-based working hours in Bulgaria?

The time recording regulations in Bulgarian labour law apply to the corresponding deviations from the regular 40 hours week. The Labour Code stipulates that when working remotely, the accounting for working hours on the part of the employees must be defined in the employment contract or in the company's internal rules. If working hours are extended, and in the case of overtime, the employer must keep a record of the hours of the extension or the overtime and its compensation. In the case of flexible working hours or an irregular working day, the time recording method should be determined in the company's internal rules or in the individual employment contract. The conditions for ordering compulsory work from the employer and the recording of the corresponding compulsory working hours must be regulated with the corresponding regulations of the Ministerial Council. The Labour Code specifies two possible ways to record time - by days (for the standard 40-hour week) and total time calculation (e.g. in the case of shift work and in compliance with the obligatory rest periods). Under Bulgarian law, it is mandatory for all employers. On the other hand, no special regulations and no specific requirements for automated time recording are anchored by law. Many employees use different systems depending on the special features of their work and working time organisation. 

According to the corresponding provisions of the Bulgarian Labour Code, Bulgarian law applies to all employment relationships in which one of the parties is located in Bulgaria, unless otherwise stipulated in a law or in an international contract that is binding for Bulgaria. As an exception, the law of another state may apply through a contract between the employee and the employer. Accordingly, it would have to be concluded in legal theory that the decision of the Federal Labour Court should have no effect on the Bulgarian legal system in labour law. As an exception, an effect in the tax area could be considered in rare cases in accordance with the double taxation agreement in the area of payroll accounting or in the event of the assignment of employees between Bulgaria and Germany.

Autor: Cornelia Draganova