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      A reminder of some important employer obligations with a deadline 31 January 2025:

      Employers who are obligated entities under the Whistleblowing Law are required to submit to the Commission for Personal Data Protection (the “Commission”) by 31 January 2025 statistical information for the previous year on the number of reports received by them, reports’ unique identification number (UIC), the subject matter, the number of inspections carried out and the results thereof.

      As per the Methodological Guidelines of the Commission, the obligated entities that have not received any reports during the reporting period, do not submit statistical information to the Commission.

      Pursuant to Art. 149, Para. 2 of the Labour Code the employers are obligated to report the overtime work accumulated during the calendar year 2024 to the Labour Inspectorate by 31 January 2025.

      Pursuant to Art. 37a of the Ordinance on Working Hours, Holidays and Leaves, the employer is obligated to notify each employee in writing of the amount of paid annual leave that he/she is entitled to use in the calendar year 2025, including leave deferred or unused from previous calendar years, by 31 January 2025.

      Pursuant to Art. 315 of the Labour Code, an employer with more than 50 employees is obligated to determine annually the job positions suitable for job placement from 4 to 10 percent of the total number of employees, depending on the economic activity of the employer. The identification of the suitable job positions shall take place no later than 31 January 2025.

      Employers with 50 or more employees are obligated to prepare annually, but not later than the end of January, a list certifying the designated job positions for the fulfilment of the quota under Art. 38, Para. 1 of the Persons with Disabilities Act. The list shall be kept in the entity and shall be presented upon request by the supervisory authorities.

      Additionally, please note that the employer is obligated to employ persons with permanent disabilities under Art. 38 of the Persons with Disabilities Act. This obligation shall be fulfilled between 1 January - 31 March 2025. The obligation applies to employers with 50 or more employees, who are required to employ under an employment contract a certain number of persons with permanent disabilities in accordance with a statutory quota:

      • for employers with 50 to 99 employees – one person;
      • for employers with 100 and more than 100 employees – two per cent of the average number of employees in the enterprise for the preceding calendar year.

      We would be glad to assist you with the preparation of the necessary documents in fulfilling the above obligations within the statutory deadline.

      Emil Evtimov
      Emil Evtimov

      Attorney-at-Law, Senior Manager, Legal Advisory

      KPMG in Bulgaria