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Bulgaria

Economy, tax incentives & labor conditions

In recent years, the unions have reported frequent cases of discrimination and harassment against trade union activists and members, who have been relocated, downgraded or sacked. This has created fear and insecurity, often making workers reluctant to join a trade union. The legal proceedings for the reinstatement of dismissed workers can take a long time, sometimes years, while the sanctions against employers for unfair dismissal are too weak to be dissuasive. In the private sector, some employers have simply banned trade union membership within their enterprise and have forced newly employed workers to sign declarations that they will not establish or join trade unions. Temporary employment contracts are increasingly being used to prevent workers from demanding their rights, as the Labour Code does not properly protect workers with a temporary contract.
(ITUC-CSI , Suisse , 01/12/2007 , Annual Survey of violations of trade union rights )

The tax on corporate profit is 10%.
(Entreprise , 01/01/1999 )

The tax rate on corporate profit is 15% since 2005.
(Entreprise , 01/01/1999 )

Minimum wage noted (US$/day)
(year, wage and name of the contracting company)

Main labor right violations
(year, company name and norm number)