Bulgaria has published a draft Act, which transposes the EU Pay Transparency Directive into national legislation, but it is not clear whether the implementation deadline of 7 June 2026 will be met.
The statutory national minimum wage (smic) has increased with effect from 1 June 2026. In addition, a new section has been added on benefits in kind, covering what they are, their tax and social security treatment and how they are valued.
Changes have been made to the guide to reflect Ireland’s broader planned pay transparency reforms and the Government’s phased, delayed approach to implementation.