What is Social Insurance Contributions?

Bulgarian social insurance is split across three national bodies: the National Social Security Institute (NSSI / НОИ), the National Health Insurance Fund (NHIF / НЗОК), and accident insurance administered through the NSSI. Contributions are based on gross insurable income, subject to a monthly cap.

**Contribution rates (2024)**

The total social insurance rate is approximately 32.7–33.4% of gross insurable income, depending on the risk category: - **State Pension (first and second pillar):** 19.8% (employer 11.22% / employee 8.58%) - **General Sickness and Maternity:** 3.5% (employer 2.1% / employee 1.4%) - **Work Accident and Occupational Disease:** 0.4–1.1% depending on employer risk category (employer only) - **Unemployment:** 1% (employer 0.6% / employee 0.4%) - **Health Insurance (NHIF):** 8% (employer 4.8% / employee 3.2%)

**Monthly insurable income cap (2024)**

BGN 3,750 per month (BGN 45,000/year). Contributions are calculated on actual gross salary up to this cap. Earnings above BGN 3,750/month are not subject to social insurance contributions.

**Minimum insurable income**

The minimum insurable income by profession/industry is set annually by regulation. Employees cannot declare a lower salary than the statutory minimum for their job category, even if the actual contract salary is higher.

**Filing obligations**

- Form 1 (декларация образец 1): filed monthly by the employer to NSSI, reporting each employee's insurable income and contributions due. Due by the 25th of the month following the reporting month. - Form 6 (декларация образец 6): filed monthly by the employer to the NRA, reporting withheld personal income tax and total social contributions for remittance. Due same date.

Self-employed persons and managers of OODs/EEODs pay their own contributions based on declared insurable income (minimum BGN 933/month in 2024 for self-employed).