Form 1 / Form 6: Monthly Payroll Declaration
Monthly payroll declarations to the NRA for social insurance and personal income tax withholding. Form 1 (data on each insured person) and Form 6 (contributions due and tax under Article 42 of the Personal Income Tax Act) are both due by the 25th of the month after the reporting month.
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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
Electronically through NRA e-services, with a qualified electronic signature or an NRA personal identification code, or system to system through the NRA public API. More than 2 insured persons a month requires Form 1 on electronic media or electronically with a qualified signature. More than 10 insured persons requires both forms electronically with a qualified signature.
Payment due
25th of the month following: social insurance and PIT withholding paid via bank transfer.
Penalties for missing this deadline
Late or missing declarations carry a property sanction of €255.65 to €2,556.46 for sole traders and legal entities under Article 355 of the Social Insurance Code. Individuals who are not merchants face €25.56 to €255.65. Late payment interest also applies.
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, which is earlier than the VAT date
- Using the wrong insurable income cap, which is €2,111.64 a month to July 2026 and €2,300 from 1 August
- Not declaring all benefits and pay in kind
- Filing on paper when the headcount requires electronic filing
- Filing Form 1 per person but forgetting that each calendar month needs its own
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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