The measures for support of creativity and artists are included in different acts of Bulgarian legislation referring to different aspects of creative activity of authors: labor relations, social insurance and protection against unemployment, taxation, levies, tax exemptions for donors in cultural sector, etc.
Social protection
Social security for artists is regulated by the Labor Code and the Ordinance on Social Security of Persons Who Practice a Liberal Profession or Engage in Trade, or Work without Entering into an Employment Relationship. Under these laws, artists practicing a liberal profession are treated equally with those who have registered companies as sole traders or partners in commercial corporations under the Commercial Code.
In all three cases, artists have two options.
- First, to pay compulsory social security contributions for all types of retirement insurance (retirement, old age, disability, survivor's pension) at the rate of 22% of an income of their choice, which may not be less than two or more than eight national minimum wages.
- Second, to pay voluntary contributions at the rate of 32% for all types of social insurance (pensions, sickness benefits, monthly child benefits). Artists (just like all other employees) who have signed a contract of employment (e.g. an artist employed by an advertising agency) are subject to compulsory social security contributions at the rate of 37% of their gross salary, payable by the employer, and 2% payable by the employee.
Another contribution is due to the Occupational Training and Unemployment Fund. In view of the specificity of the work performed by artists, who usually practice a liberal profession, the amended Transitional and Final Provisions of the Protection and Development of Culture Act entitle artists who have worked for at least 4 of the past 12 months (without entering into an employment relationship in artistic associations) to unemployment benefits.
Source: National Commission of the Republic of Bulgaria for UNESCO, March 2003.
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