Form 1 / Form 6 — Monthly Payroll Declaration
Monthly payroll declaration to the NRA for social insurance and personal income tax withholding. Form 1 (declaration of insured persons) due 25th; Form 6 (contributions) also due 25th.
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Who this applies to
- All Bulgarian employers
- Self-insured persons (sole traders)
What to file
Form 1 listing each insured person and their insurable income; Form 6 showing total social insurance and income tax withheld.
How to file
Online via NRA portal with qualified electronic signature.
Payment due
25th of the month following — social insurance and PIT withholding paid via bank transfer.
Penalties for missing this deadline
Late filing BGN 500 – BGN 5,000. Late payment interest approximately 13–14% per annum.
Filing checklist
- Reconcile gross salaries from payroll system
- Calculate employer + employee social insurance
- Calculate 10% PIT withholding
- File Form 1 and Form 6 via NRA
- Pay social insurance + PIT by 25th
Common mistakes to avoid
- Missing the 25th (much earlier than VAT)
- Wrong insurable income cap (BGN 3,750/month in 2024 — verify current)
- Not declaring all benefits (food vouchers, transport allowances etc.)
Never miss a Bulgaria deadline
AccountsOS tracks every National Revenue Agency (NRA / НАП) and Trade Register (Търговски регистър) deadline and reminds you weeks ahead.
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