Bulgaria's Unified Electronic Employment Record (UEER) Enforced
As of 1 June 2025, Bulgaria has activated the Unified Electronic Employment Record (UEER) system, introducing a mandatory electronic reporting requirement for any changes to an employee's basic monthly salary. The update has brought to light key questions surrounding the treatment of retroactive amendments, particularly for employers navigating additional employment agreements.
What Employers Should Know About UEER Salary Change Reporting
1. Retroactive Salary Changes Are Permitted
Employers and employees may agree on retroactive salary changes—either increases or decreases—provided that both parties give written consent via an additional employment agreement. These changes must be properly documented and signed.
2. Timely UEER Reporting Is Mandatory
All salary amendments, including retroactive ones, must be submitted to the UEER within the prescribed timeframe after the agreement is concluded. The system does not differentiate between salary increases or reductions in terms of reporting procedures.
3. Unilateral Salary Increases Allowed
Employers may independently increase an employee's salary without needing mutual agreement, but they must still report the change electronically through the UEER in a timely manner.
4. Minimum Wage Compliance
Regardless of any retroactive changes, all reported salaries must comply with the minimum wage regulations in Bulgaria. For 2025, the statutory monthly minimum is BGN 1,077.
Eurofast's Take: HR Compliance in Bulgaria for 2025
The UEER system is reshaping employer obligations in Bulgaria by introducing tighter controls on salary change reporting. Eurofast helps companies adapt their internal HR and payroll practices to ensure timely compliance and avoid penalties. We support clients with process reviews, agreement templates, and end-to-end UEER reporting guidance.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
