Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Increase of monthly amount of the insurance income 2014/01/01
Results 1 - 1 of 1.

Generic Tax Name Social security contribution (Employers)
Tax name in the national language Държавно обществено осигуряване (задължителни вноски)
Tax name in English State social security (obligatory contributions)
Member State BG-Bulgaria
Tax in force since 2000/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

For Social security contributions:

Social Insurance Code

Promulgated, State Gazette No. 110/17.12.1999, effective 1.01.2000; Judgment No. 5 of the Constitutional Court of the Republic of Bulgaria dated 29.06.2000 - SG No. 55/7.07.2000, amended and supplemented, SG No. 64/4.08.2000, amended, SG No. 1/2.01.2001, supplemented, SG No. 35/10.04.2001, amended, SG No. 41/24.04.2001, amended and supplemented, SG No. 1/4.01.2002, effective 1.01.2002, amended, SG No. 10/29.01.2002, effective 1.01.2002, amended and supplemented, SG No. 45/30.04.2002, effective 30.04.2002, SG No. 74/30.07.2002, effective 1.01.2003, supplemented, SG No. 112/29.11.2002, amended and supplemented, SG No. 119/27.12.2002, effective 1.01.2003, supplemented, SG No. 120/29.12.2002, amended and supplemented, SG No. 8/28.01.2003, effective 1.03.2003, supplemented, SG No. 42/9.05.2003, amended and supplemented, SG No. 67/29.07.2003, supplemented, SG No. 95/28.10.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, amended, SG No. 114/30.12.2003, amended and supplemented, SG No. 12/13.02.2004, amended, SG No. 21/16.03.2004, effective 1.01.2004, supplemented, SG No. 38/11.05.2004, amended and supplemented, SG No. 52/18.06.2004, effective 1.08.2004, SG No. 53/22.06.2004, effective 1.01.2005, SG No. 69/6.08.2004, effective 1.07.2004, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 112/23.12.2004, effective 1.01.2005, amended, SG No. 115/30.12.2004, effective 1.01.2005, amended and supplemented, SG No. 38/3.05.2005, amended, SG No. 39/10.05.2005, effective 11.02.2006, SG No. 76/20.09.2005, effective 1.01.2007, SG No. 102/20.12.2005, effective 20.12.2005, amended and supplemented, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 104/27.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended and supplemented, SG No. 17/24.02.2006, amended, SG No. 30/11.04.2006, effective 12.07/2006, SG No. 34/25.04.2006, effective 1.07.2008 (*), amended and supplemented, SG No. 56/11.07.2006, effective as from the date of entry into force of the Treaty concerning the Accession of the Republic of Bulgaria to the European Union, SG No. 57/14.07.2006, effective 1.07.2006, No. 59/21.07.2006, effective as from the date of entry into force of the Treaty concerning the Accession of the Republic of Bulgaria to the European Union - 1.01.2007, SG No. 68/22.08.2006; corrected, SG No. 76/15.09.2006 (*), amended, SG No. 80/3.10.2006, effective 3.10.2006, SG No. 82/10.10.2006, SG No. 95/24.11.2006, effective 1.01.2007, supplemented, SG No. 102/19.12.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, SG No. 41/22.05.2007, amended, SG No. 52/29.06.2007, effective 1.11.2007 (*), SG No. 53/30.06.2007, effective 30.06.2007, SG No. 64/7.08.2007, SG No. 77/25.09.2007, effective 1.10.2007, supplemented, SG No. 97/23.11.2007, SG No. 100/30.11.2007, effective 20.12.2007, amended and supplemented, SG No. 109/20.12.2007, effective 1.01.2008, SG No. 113/28.12.2007, effective 1.01.2008, amended, SG No. 33/28.03.2008, amended and supplemented, SG No. 43/29.04.2008, effective 1.01.2008, SG No 67/29.07.2008, supplemented, SG No 69/5.08.2008, amended, SG No. 89/14.10.2008, SG No. 102/28.11.2008, amended and supplemented, SG No. 109/23.12.2008, effective 1.01.2009, amended, SG No. 23/27.03.2009, effective 1.04.2009, supplemented, SG No. 25/3.04.2009, effective 1.06.2009, amended and supplemented, SG No. 35/12.05.2009, effective 12.05.2009, SG No. 41/2.06.2009, effective 2.06.2009, supplemented, SG No. 42/5.06.2009, amended, SG No. 93/24.11.2009, effective 25.12.2009, SG No. 95/01.12.2009, effective 1.01.2010, amended and supplemented, SG No. 99/15.12.2009, effective 1.01.2010, supplemented, SG No. 103/29.12.2009, effective 29.12.2009, amended, SG No. 16/26.02.2010, effective 26.02.2010, amended and supplemented, SG No. 19/19.03.2010, SG No. 43/8.06.2010, SG No. 49/29.06.2010, effective 1.07.2010, supplemented, SG No. 58/30.07.2010, effective 30.07.2010, amended and supplemented, SG No. 59/31.07.2010, effective 31.07.2010, amended, SG No. 88/9.11.2010, effective 1.01.2011, SG No. 97/10.12.2010, effective 10.12.2010, SG No. 98/14.12.2010, effective 1.01.2011, amended and supplemented, SG No. 100/21.12.2010, effective 1.01.20110, Judgment No.7/31.05.2011 of the Constitutional Court of the Republic of Bulgaria - SG No. 45/14.06.2011, amended and supplemented, SG No. 60/5.08.2011, effective 5.08.2011, amended, SG No. 77/4.10.2011, amended and supplemented, SG No. 100/20.12.2011, effective 1.01.2012, supplemented, SG No. 7/24.01.2012, amended and supplemented, SG No. 21/13.03.2012, SG No. 38/18.05.2012, effective 1.07.2012, amended, SG No. 40/29.05.2012, supplemented, SG No. 44/12.06.2012, effective 1.07.2012, amended and supplemented, SG No. 58/31.07.2012, effective 1.08.2012, SG No. 81/23.10.2012, effective 1.09.2012, SG No. 89/13.11.2012, effective 1.01.2013, SG No. 94/30.11.2012, effective 1.01.2013, SG No. 99/14.12.2012, effective 1.01.2013, SG No. 15/15.02.2013, effective 1.01.2014, SG No. 20/28.02.2013, supplemented, SG No. 70/9.08.2013, effective 9.08.2013, amended, SG No. 98/12.11.2013, effective 1.12.2013, supplemented, SG No. 104/3.12.2013, effective 1.01.2014, amended and supplemented, SG No. 106/10.12.2013, effective 1.01.2014, SG No. 109/20.12.2013, effective 20.12.2013, amended, SG No. 111/27.12.2013, effective 1.01.2014, amended and supplemented, SG No. 1/3.01.2014, effective 1.01.2014, amended, SG No. 18/4.03.2014, effective 4.03.2014, SG No. 27/25.03.2014, effective 1.01.2014, SG No. 35/22.04.2014, SG No. 53/27.06.2014, amendments in SG No. 107/24.12.2014, SG No. 12/13.02.2015, SG No. 14/20.02.2015, SG No. 22/24.03.2015

 

For Health Insurance contributions:

Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 101/18.12.2009, (effective 18.12.2009)effective 10.08.2010, supplemented, SG No. 96/7.12.2010, amended, SG No. 97/10.12.2010, effective 10.12.2010.

Tax is in force since 1999/07/01

Promulgated, State Gazette No. 70/19.06.1998, amended, SG No. 93/11.08.1998, SG No. 153/23.12.1998, effective 1.01.1999, SG No. 62/9.07.1999, SG No. 65/20.07.1999, amended and supplemented, SG No. 67/27.07.1999, effective 28.08.1999, amended, SG No. 69/3.08.1999, effective 3.08.1999, amended and supplemented, SG No. 110/17.12.1999, effective 1.01.2000, SG No. 113/28.12.1999, SG No. 64/4.08.2000, effective 1.10.2001, supplemented, SG No. 41/24.04.2001, effective 24.04.2001, amended and supplemented, SG No. 1/4.01.2002, effective 1.01.2002, SG No. 54/31.05.2002, effective 1.12.2002, supplemented, SG No. 74/30.07.2002, effective 1.01.2003, amended and supplemented, SG No. 107/15.11.2002, supplemented, SG No. 112/29.11.2002, amended and supplemented, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 120/29.12.2002, effective 1.01.2003, amended and supplemented, SG No. 8/28.01.2003, effective 1.03.2003, supplemented, SG No. 50/30.05.2003, amended, SG No. 107/9.12.2003, effective 9.12.2003, supplemented, SG No. 114/30.12.2003, effective 1.01.2004, amended and supplemented, SG No. 28/6.04.2004, effective 6.04.2004, supplemented, SG No. 38/11.05.2004, amended and supplemented, SG No. 49/8.06.2004, amended, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 85/28.09.2004, SG No. 111/21.12.2004, effective 21.12.2004, amended, SG No. 39/10.05.2005, effective 11.02.2006, amended and supplemented, SG No. 45/31.05.2005, effective 1.06.2005, amended, No. 76/20.09.2005, effective 1.01.2007, SG No. 99/9.12.2005, effective 1.11.2005, amended and supplemented, SG No. 102/20.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, supplemented, SG No. 17/24.02.2006, effective 1.05.2006, amended and supplemented, SG No. 18/28.02.2006, effective 1.01.2007, SG No. 30/11.04.2006, amended, SG No. 33/21.04.2006, amended and supplemented, SG 34/25.04.2006, effective 1.01.2008 (*)(**), SG No. 59/21.07.2006, effective 1.01.2007, amended and supplemented, SG No. 95/24.11.2006, effective 24.11.2006, No. 105/22.12.2006, effective 1.01.2007, supplemented, SG No. 11/2.02.2007, Judgment No. 3/13.03.2007 of the Constitutional Court of the Republic of Bulgaria - SG No. 26/27.03.2007, amended, SG No. 31/13.04.2007, effective 14.04.2008, SG No. 46/12.06.2007, effective 1.01.2008, SG No. 59/20.07.2007, effective 1.03.2008, supplemented, SG No. 97/23.11.2007, SG No. 100/30.11.2007, effective 20.12.2007, amended and supplemented, SG No. 113/28.12.2007, effective 1.01.2008, SG No. 37/8.04.2008, SG No. 71/12.08.2008, effective 12.08.2008, amended, SG No. 110/30.12.2008, effective 1.01.2009, SG No. 35/12.05.2009, effective 12.05.2009, amended and supplemented, SG No. 41/2.06.2009, effective 2.06.2009, SG No. 42/5.06.2009, supplemented, SG No. 93/24.11.2009, amended and supplemented SG No. SG No. 99/15.12.2009, effective 1.01.2010, SG No. 101/18.12.2009, effective 18.12.2009, amended, SG No. 19/9.03.2010, SG No. 26/6.04.2010, supplemented, SG No. 43/8.06.2010, SG No. 49/29.06.2010, effective 29.06.2010, SG No. 58/30.07.2010, effective 30.07.2010, amended and supplemented, SG No. 59/31.07.2010, effective 31.07.2010, SG No. 62/10.08.2010, effective 10.08.2010, supplemented, SG No. 96/7.12.2010, amended, SG No. 97/10.12.2010, effective 10.12.2010, amended and supplemented, SG No. 98/14.12.2010, effective 1.01.2011, amended, SG No. 100/21.12.2010, effective 1.01.2011, supplemente, SG No. 9/28.01.2011, amended, SG No. 60/5.08.2011, effective 5.08.2011, amended and supplemented, SG No. 99/16.12.2011, effective 1.01.2012, amended, SG No. 100/20.12.2011, effective 1.01.2012, amended and supplemented, SG No. 38/18.05.2012, effective 1.07.2012, SG No. 60/7.08.2012, effective 7.08.2012, SG No. 94/30.11.2012, effective 1.01.2013, SG No. 101/18.12.2012, effective 1.01.2013, SG No. 102/21.12.2012, effective 21.12.2012, supplemented, SG No. 4/15.01.2013, effective 15.01.2013, amended, SG No. 15/15.02.2013, effective 1.01.2014, amended and supplemented, SG No. 20/28.02.2013, SG No. 23/8.03.2013, effective 8.03.2013, SG No. 106/10.12.2013, effective 1.01.2014, SG No. 1/3.01.2014, effective 1.01.2014, SG No. 18/4.03.2014, effective 4.03.2014, amended, SG No. 35/22.04.2014, SG No. 53/27.06.2014, amended and supplemented, SG No. 54/1.07.2014, effective 1.07.2014, SG No. 107/24.12.2014, effective 1.01.2015, amendments in SG No. 12/13.02.2015

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Republic of Bulgaria.
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

For Social security contributions:

- A social insurance contributor shall be any natural person, legal person or unincorporated association, as well as any other organization obligated by law to make social insurance contributions for other natural persons.

- A self-insured person shall be any natural person obligated to make social insurance contributions entirely at their own account.

- The State takes part in the social insurance by means of transfer in the Pensions fund. The amount of the state transfer is 12% of the sum of all insured income of the insured persons for the relative year.

- The state-expense of the state budget or the judiciary budget.

 

For Health Insurance contributions:

- A payer shall be any natural person, legal person or unincorporated association, as well as any other organization obligated by law to make health insurance contributions for other natural persons.

- Compulsory health insurance contributions shall bedivided between the employer and the employed insured persons in the following ratio:

1) for 2000 and 2001: .....................80 to 20;

2) for 2002-2004: ...........................75 to 25;

3) for 2005: ...................................70 to 30;

4) for 2006: ...................................65 to 35;

5) for 2007: ...................................65 to 35;

6) for 2008: ...................................60 to 40;

7) for 2009: ...................................60 to 40;

8) for 2010 and thereafter: ..............60 to 40.

 

- A self-insured person shall be any natural person obligated to make compulsory health insurance contributions entirely at their own expense.

-  For certain social categories, such as children, pensioners, civil servants, people on Social Assistance, etc., the compulsory health insurance contributions are entirely at the expense of the state budget.

 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

For Social security contributions:

The income on which contributions are due shall include all kinds of remuneration and income from labour, but depends of the minimum and the maximum monthly/yearly amount of the income determined by the Public Social Insurance Budget Act for the relative year.

Basis of assessment:

Contributory income/All kinds of cash remuneration and cash income from labour between minimum & maximum fixed by the Public Social Insurance Budget Act.

The food vouchers in the amount of up to BGN 60 per month per worker / employee are:

1. Social expense, exempt from one-off tax under the Corporate Income Tax Act;

2. Recognised expense for tax purposes under the CIT Act;

3. Exempt from taxation on the income of the worker / employee;

4. Exepmt from social security contributions.

 

For Health Insurance contributions:

The income on which contributions is due shall include all kinds of remuneration and income from labour. 

Basis of assessment:

Contributory income/All kinds of remuneration and income from labour between minimum & maximum fixed by the Public Social Insurance Budget Act.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 2600.0  EUR/Natcur
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments


Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments

For health insurance only:

Cap is only for the health insurance contribution.

Exemptions

(1) Any Bulgarian citizens, including such holding dual nationality, who are obligated to pay health insurance in respect of themselves and who reside abroad for more than 183 days within a calendar year, need not pay health insurance contributions until the end of the relevant calendar year, reckoned from the date of departure from Bulgaria, and for each succeeding calendar year after an application submitted in advance to the National Revenue Agency.

(2) Any persons referred to in Paragraph (1) shall be reinstated to the health insurance entitlement thereof upon the lapse of six successive months after the return of any such persons to Bulgaria during which the person has been charged health insurance contributions according to the procedure established by Article 40 herein.

(3) Outside the cases under Paragraph (2), any persons referred to in Paragraph (1) may be reinstated to the health insurance entitlement thereof after the return thereof to Bulgaria upon payment of a lump sum amounting to 12 health insurance contributions, at a rate set according to the procedure established by Article 29 (3) herein, charged on the minimum monthly amount of contributory income applicable to self-insured persons as fixed by the Public Social Insurance Budget Act at the time of remittance of the contributions.

(4) The amounts referred to in Paragraph (3) shall be remitted according to the procedure established by Article 41 herein following the submission of a declaration under a procedure laid down in an ordinance of the Minister of Finance. 

(5) Until reinstatement to the entitlement, the persons referred to in Paragraph (1) shall pay the value of the medical care delivered thereto in Bulgaria to the providers.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions
9.90 %  From  EUR/Natcur  To  EUR/Natcur

Health care
4.80 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
0.60 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents
0.70 %  From  EUR/Natcur  To  EUR/Natcur

Education leave

Maternity leave
2.10 %  From  EUR/Natcur  To  EUR/Natcur

Others

Comments

The common contribution rate for child care, maternity leave and temporary incapacity to work is 2.1%.

Monthly base is minimum 174 EUR and maximum 1,227 EUR.


Special surcharges

There are special surcharges in the form of:


Comments

For social insurance:

(1) The amounts of insurance contributions shall be paid to the public social insurance funds as follows:

1. 17.8 percent for the Pensions Fund Ц for those born before 1 January 1960, and 20.8 percent for those working under the terms of 1st and 2nd category of labour and those covered by Article 4(1)(4) and Article 69a, as well as for investigating officers under the Judicial System Act;

2. 12.8 percent for the Pensions Fund - for those born after 31 December 1959, and 15.8 percent for those working under the terms of 1st and 2nd category of labour and those covered by Article 4(1)(4) and Article 69a, as well as for investigating officers under the Judicial System Act;

3. 3.5 percent for the Common Disease and Maternity Fund;

4. one percent for the Unemployment Fund;

5. between 0.4 and 1.1 percent for the Industrial Accidents and Occupational Diseases Fund, as provided for by the Public Social Insurance Budget Act for the relevant year by main types of economic activities.

(2) (Supplemented, SG No. 105/2006, SG No. 99/2009, effective 1.01.2010) The income on which social insurance contributions are due shall include all remunerations, including such that are charged but unpaid or insurance contributions that have not been charged in the accounts, and other income from work. The Public Social Insurance Budget Act shall determine:

1. the maximum monthly amount of the contributory income during the calendar year;

2. (amended, SG No. 98/2010, effective 1.01.2011) the minimum monthly amount of the contributory income during the calendar year for self-insured persons, determined in accordance with the taxable income from their activity as self-insured persons;

3. (new, SG No. 119/2002) the principal economic activities and occupation groups for which minimum monthly contributory income is introduced for the calendar year by activity and group of occupations, as well as the minimum contributory income for them.

(3) Social insurance contributions for factory and office workers and for persons under Items 7 and 8 of Article 4(1) shall be due on the gross monthly remunerations received (including charged in the accounts but unpaid), or on the monthly remunerations not charged in the accounts, but at least on the minimum contributory income under Paragraph 2(3); in respect of persons for whom no minimum contributory income is set, social insurance contributions shall be due on the minimum monthly employment salary for Bulgaria but not exceeding the maximum monthly amount of the contributory income. The insurance contributions for the persons referred to in Item 9 of Article 4(1) shall be payable based on the remuneration received but not on an amount smaller than the minimum monthly employment salary for Bulgaria. Social insurance contributions for factory and office workers and for persons under Items 5, 7, 8 and 9 of Article 4 (1) and Items 5 and 6 of Article 4 (3) shall be divided between the social insurance contributors and the insured persons in the following ratio:

1. for 2000 and 2001: 80 to 20;

2. for 2002-2004: 75 to 25;

3. for 2005: 70 to 30;

4. for 2006: 65 to 35;

5. for 2007 65 to 35;

6.  for 2008: 60 to 40;

7. (amended, SG No. 105/2006, SG No. 109/2008, effective 1.01.2009) as of 1 January 2009 the insurance contribution to the Common Disease and Maternity Fund and the Unemployment Fund shall be distributed at a ratio of 60:40;

8. (new, SG No. 105/2006, amended, SG No. 109/2008, SG No. 99/2009, effective 1.01.2010, SG No. 98/2010, effective 1.01.2011) As of 1 January 2011, the insurance contribution to the Pensions Fund in respect of persons born prior to

a) 7.9 percent for the account of the insured person, and 17.8 percent for the account of the self-insured person;

b) (supplemented, SG No. 100/2011, effective 1.01.2012) 9.9 percent for the account of the social insurance contributor, and 12.9 percent in cases where the person concerned is: employed under Work Category I or Work Category II and with respect to the persons referred to in Article 69a;

9. (new, SG No. 109/2008, amended, SG No. 99/2009, effective 1.01.2010, SG No. 98/2010, effective 1.01.2011) As of 1 January 2011, the insurance contribution to the Pensions Fund in respect of persons born after 31 December 1959 shall be distributed as follows:

a) 4.9 percent for the account of the insured person, and 11 percent for the account of the self-insured person;

b) (supplemented, SG No. 100/2011, effective 1.01.2012) 7.1 percent for the account of the social insurance contributor, and 10.1 percent in cases where the person concerned is: employed under Work Category I or Work Category II and with respect to the persons referred to in Article 69a.

 

For Health Insurance

(1) The health insurance contributions in respect of any insured person, shall be charged on an income arrived at as follows and shall be remitted as follows:

1. (a) in respect of any persons on unpaid leave, who are not subject to health insurance on another ground, the health insurance contribution shall be charged on one half of the minimum amount of contributory monthly income applicable to self-insured persons, as fixed by the Public Social Insurance Budget Act; the said contribution shall be paid entirely for the account of the insured person where the unpaid leave has been granted at the request of the said person, and for the account of the employer, where the unpaid leave is for child care as laid down in Article 165, Paragraph 1 and Article 167a of the Labour Code or due to production necessity and idling; the said contribution shall be remitted care of the relevant enterprise or organization prior to the end of the 25 day of the month next succeeding the month wherefor the said contribution is due;

   (b)  the health insurance contributions shall be remitted simultaneously with the public social insurance contributions;

2. persons under Article 4, Paragraph 3, items 1, 2 and 4 of the Social Security Code are insured in advance on a monthly income which may not be lower than the minimum amount of contributory monthly income applicable to self-insured persons and the registered agricultural producers and tobacco growers as fixed by the Public Social Insurance Budget Act, and finally on the income accruing from the activity and the income covered under Item 3 during the calendar year, according to the statement with the tax return under the procedure established by Article 6 (8) of the Social Security Code; any registered agricultural producers and tobacco growers producing unprocessed plant and/or animal produce shall not establish a final amount of contributory income in respect of such activity; the contributions shall be remitted at the expense of the self-insured persons on or before the 25th day of the month next succeeding the month whereto the said contributions apply and the final insurance contribution at latest during the term for the filing of the tax returns under Article 50 of the Income Taxes on Natural Persons Act.

2a. seamen shall be insured fully at their own expense on the basis of a selected monthly insurance income between the minimum and maximum health insurance amount for the self-insured persons as fixed in the Public Social Insurance Budget Act for the respective year and they shall not determine the final amount of the insurance income for the employment contract income as seamen; the contribution shall be withheld and disbursed by the employer to the persons as laid down in Article 4a, Paragraph 1 of the Social Security Code;

3. in respect of any persons who work without entering into an employment relationship:

   (a) if the said persons are not covered by health insurance according to the procedure established by Items 1 and 2 and receive a remuneration equal to or greater than the national minimum wage: on the taxable income, after debiting the said income with the expenses needed for the activity; where the remuneration received does not exceed the national minimum wage, after debiting the said remuneration with the expenses allowed for standard deduction, health insurance contributions shall be charged according to the procedure established by Paragraph (5);

   (b) if the said persons are not charged health insurance contributions according to the procedure established by Item 1, the health insurance contributions shall be remitted on the taxable income, after debiting the said income with the expenses needed for the activity, regardless of the amount of the remuneration received;

   (c) the [health] insurance contributions shall be remitted in the ratio under Item 1 by the client on or before the 25th day of the month next succeeding the month in which the remuneration is paid;

4. in respect of any pensioner from the public insurance or from an occupational pension fund: the amount of the pension or the sum total of the pensions less the supplements thereto; any such health insurance contributions shall be for the account of the State Budget and shall be remitted on or before the 10th day of the month next succeeding the month wherefor the said contributions are due;

5. in respect of any persons temporarily disabled through illness, pregnancy and child-birth and leave for child-care as laid down in Article 164, Paragraphs 1 and 3 of the Labour Code: the minimum contributory income applicable to self-insured persons, any such contributions shall be for the account of the employer and shall be equal to the part of the contribution due therefrom, and shall be remitted simultaneously with the payment of the monthly remuneration; the health insurance contributions in respect of any persons who are insured for their own account shall be in the same amount and shall be remitted on or before the 25th day of the month next succeeding the month whereto the said contributions apply, on the minimum contributory income applicable to self-insured persons or, respectively, to registered agricultural producers and tobacco producers, as fixed by the Public Social Insurance Budget Act for the relevant year. As to remuneration under Article 40, Paragraph 5 of the Social Security Code, the insurance contributions shall be due under the terms of item 1; 

6. in respect of any person deriving income from various sources specified in Items 1, 2, 2a, 3, 4 and 5, the contributions shall be charged on the sum total of the contributory incomes and shall be remitted within the time limits provided therefor according to the procedure established by Article 4a, Article 6, Paragraph 10 of the Social Security Code;

7. in respect of any minister of the Bulgarian Orthodox Church and any other religion recognized according to a statutorily established procedure, who do not receive remunerations for activity performed: the minimum contributory income applicable to self-insured persons, as fixed by the Public Social Insurance Budget Act; any such health insurance contributions shall be remitted by the central governing body of the respective religion on or before the 25th day of the month next succeeding the month wherefor the said contributions are due;

8. in respect of any recipient of unemployment benefit: the amount of the benefit as paid; any such health insurance contributions shall be for the account of the republican budget and shall be remitted on or before the 10th day of the month next succeeding the month wherefor the said contributions are due.

(2) The following shall be insured for the account of the State Budget: the war veterans and the war-disabled; the persons who have been disabled in the course of, or in connection with, national defence, during performance of compulsory military service, in natural disasters or accidents; the officers of the Ministry of Interior who have sustained an injury in the line of duty and the civil servants.

(3) The following shall be insured for the account of the State Budget, unless insured according to the procedure established by Paragraph (1):

1. any person who has not attained the age of 18 years, if attending school as a full-time pupil: until completion of secondary education;

2. any full-time student enrolled in a higher school until attainment of the age of 26 years, and any full-time doctoral candidate enrolled within the state quota;

3. any full-time foreign students: until attainment of the age of 26 years, and any full-time doctoral candidates admitted to higher schools and research organizations in Bulgaria according to the procedure established by Council of Ministers Decree No. 103 of 1993 on Implementation of Educational Activity among Bulgarians Abroad and Council of Ministers Decree No. 228 of 1997 on Admission of Citizens of the Republic of Macedonia as Students at the Public Higher Schools of the Republic of    Bulgaria;

5. any citizens who are responsive to the eligibility requirements for receipt of monthly social assistance benefits and of target benefits for heating according to the procedure established by the Social Assistance Act, unless insured on another ground, as well as those placed in specialized institutions for social services and those admitted to social training and vocational centres and temporary placement centres, placement centres of a family type, provisional accommodation, sheltered accommodation, monitored accommodation and crisis centres;

6. any person remanded in custody or any person deprived of his or her liberty;

7. any person in respect of whom a procedure for recognition of refugee status or for affording a right of asylum has been initiated;

8. any parents, adopters or spouses taking care of disabled persons who have lost more than 90 per cent of the working ability thereof and who require constant attendance;

9. the spouses of service persons participating in international operations and missions: for the period of the mission and, applicable to persons receiving compensations under Article 230 of the Republic of Bulgaria Defence and Armed Forces Act, for the period of receipt of any such compensation.

(4) In respect of the persons covered under Paragraph (3), the health insurance contribution shall be remitted at the rate fixed by the National Health Insurance Fund Budget Act for the respective year on the half the minimum contributory income applicable to self-insured persons.

(5) Any persons, who are not subject to insurance under Paragraphs (1), (2) and (3), shall be obliged to remit the insurance contributions on a contributory income not lower than one half of the minimum contributory income applicable to self-insured persons as fixed by the Public Social Insurance Budget Act by the 25th day of the month succeeding the month for which they refer and effect annual offsetting of the contributory income according to the tax return data, and the final insurance contributions shall be remitted within the deadline for the submission of the tax return.

(6) The amount of the health insurance contribution due shall be announced to the persons under Paragraph 5, item 1via the mass media or by the official with whom the declaration is filed. When no declaration has been filed or the contributions have not been remitted before the deadline, an act can be issued for establishing the liability by the revenue bodies without an audit. The act can be appealed as laid down in Article 107, Paragraph 4 of the Tax and Social Insurance Procedure Code.

(7) The maximum amount of the monthly income whereon the health insurance contribution shall be computed shall be the maximum income fixed by the Public Social Insurance Budget Act.

(8) In respect of any person covered under Item 6 of Paragraph (1), the health insurance contributions shall be remitted on the sum total of contributory incomes according to the procedure provided for the relevant type of income but on not more than the maximum amount of the contributory income as fixed by the Public Social Insurance Budget Act.

(9) For the persons under Paragraph 2 and Paragraph 3, item 9, the insurance shall be effected at the expense of the State Budget after the submission to the National Revenue Agency of documents, issued by a competent authority, which verify the presence of the circumstances under Paragraphs 2 and 3, item 9.

 
Tax due date

The public social insurance contributions, which are paid for the account of the social insurance contributors, shall be remitted simultaneously with the payment of the remuneration due or of a part of the said remuneration.

The contributions for self-insured persons shall be remitted in person or through contribution payment centres on or before the 25th day of the month succeeding the month wherefore the said contributions are due.

Social insurance contributions for persons working without entering into an employment relationship shall be remitted by the social insurance contributor on or before the 25th day of each month succeeding the month wherefore the said contributions are due.

Social insurance contributors shall remit social insurance contributions each month separately by making transfers from their accounts to the respective account of public social insurance and supplementary compulsory retirement insurance upon payment of remunerations, including advance payments. The social insurance contributions due on payments upon termination of the insurance or upon leave other than the regular payment of wages or advance payments shall be remitted together with the first succeeding social insurance contributions due.

The portion of social insurance contributions which is for the account of the insured persons herein shall be remitted upon payment of their remunerations and shall not be deducted from advance payments with the exception of cases when only advance payment has been made for the respective month.

 
Tax collector

The National Revenue Agency.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61111a + d61121a + d61131a+d61111b + d61121b + d61131b

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,861.30 EUR 6.86
2011 2,817.00 EUR 6.88
2010 2,541.10 EUR 6.74
2009 2,696.10 EUR 7.24
2008 2,757.30 EUR 7.38
2007 2,500.40 EUR 7.64
2006 2,197.00 EUR 8.03
2005 2,260.10 EUR 9.42
2004 2,088.50 EUR 9.93
2003 1,894.40 EUR 10.11
2002 1,629.10 EUR 9.35
2001 1,527.30 EUR 9.63
2000 1,520.20 EUR 10.63

Comments