25.05.2023

CAN I WORK ON A CIVIL CONTRACT DURING MATERNITY?

In the fast-paced everyday life and the opportunities offered by the labor market in Bulgaria, many current or future mothers are almost forced by circumstances to combine care for children and the family, as well as to participate equally in the contribution to the general family budget.

In no way should we underestimate the fact that many mothers manage to cope with the challenges of life all by themselves, which already makes the dynamics of everyday life even more difficult and busy.

There are not a few women who, despite being devoted to motherhood, find the strength and time to combine their commitments with parallel work in different formats. As we all know, mothers are entitled, under certain conditions, of course, to receive compensation from the state during their maternity leave.

In order to be able to raise more funds for themselves and the family, mothers often ask if they have the right to work on a civilian contract during maternity, while at the same time retaining the possibility to receive the compensation they are entitled to from the state.

Working under a civil contract (without an employment relationship) is not an obstacle for a person insured for general illness and maternity, during pregnancy and childbirth leave or for raising a small child up to 2 years of age, to receive cash compensation during pregnancy and childbirth for a period of time 410 days, of which 45 days before the birth or, respectively, after the expiration of the pregnancy and childbirth benefit period, during the additional paid leave for raising a child up to the age of 2.

This is because mothers are insured persons for this period, which means that if they enter into a civil contract, regardless of whether the remuneration under it is below or above the minimum wage for the country for the relevant year, social security contributions must be withheld from them. This in no way prevents the mother from continuing to receive maternity benefits from the National Social Security Institute.

According to the law, maternity benefits are suspended when the employment relationship is terminated or the use of pregnancy and childbirth leave is terminated. The reason for this is that the compensation is granted and received on the basis of the employment leave, which has nothing to do with civil contracts.

It is also important for current and expectant mothers to know that contributions to the General Sickness and Maternity Fund are not deducted from the civil contract. This, in turn, is another reason for mothers to continue receiving their cash benefits. The insurance of persons who work under a civil contract is specifically regulated in the Social Security Code.

However, let's not forget that remunerations under the civil contract should be declared to the National Revenue Agency by submitting the relevant annual tax return, as well as the taxes under the contracts should also be declared, in accordance with the established legal order.

Reference:

Art. 4, para. 3, items 5 and 6 of Social Security Code

Art. 46, para. 3 of Social Security Code

Art. 51 of Social Security Code

Art. 53 of Social Security Code

para. 1, item 3 of the additional provisions of Social Security Code