Bulgaria Payroll
Asked about Bulgaria payroll processing for employed persons.
What this covers — Bulgaria, 2025
- Income Tax Withholding (данък върху доходите, ЗДДФЛ)
- Social Security and Health -- Contribution Tables (2025)
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic)
- Tier 2 Catalogue (reviewer judgement)
- Excel Working Paper Template
- Bank Statement / Terminology Reading Guide
- Onboarding Fallback
- Interaction with Other Skills
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Bulgaria Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Bulgaria accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Bulgaria to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Bulgaria →Depends on
About
Use this skill whenever asked about Bulgaria payroll processing for employed persons. Trigger on phrases like "Bulgaria payroll", "Bulgarian salary", "заплата", "ZDDFL", "ЗДДФЛ", "flat tax Bulgaria", "10% income tax Bulgaria", "data varhu dohodite", "social security Bulgaria", "осигуровки", "osigurovki", "ДОО", "DOO", "pension fund Bulgaria", "Универсален пенсионен фонд", "Universal Pension Fund", "UPF Bulgaria", "2nd pillar Bulgaria", "health insurance Bulgaria", "здравно осигуряване", "НЗОК", "NZOK", "NHIF", "Declaration 1", "Declaration 6", "Декларация образец 1", "Декларация образец 6", "Obrazets 1", "Obrazets 6", "net salary Bulgaria", "gross to net Bulgaria", "PAYE Bulgaria", "tax withholding Bulgaria", "employer contributions Bulgaria", "employer on-cost Bulgaria", "minimum wage Bulgaria", "минимална работна заплата", "МРЗ", "minimum insurable income", "МОД", "maximum insurable income", "осигурителен доход", "TZPB", "work accident Bulgaria", "NRA", "НАП", "NSSI", "НОИ", "Art. 62 notification", "employment contract registration Bulgaria", or any question about computing employee pay, withholding income tax, or mandatory social/health contributions for Bulgaria-based employees. This skill covers the 10% flat income tax withholding, state social insurance (ДОО) contributions (pension, supplementary 2nd-pillar pension, sickness/maternity, unemployment, work-accident), health insurance, the insurable-income floor and ceiling, minimum wage, the euro changeover from 1 January 2026, Declaration 1 / Declaration 6 filing, and Art. 62 employment-contract registration. ALWAYS read this skill before processing any Bulgaria payroll.
The full rule
The complete, step-by-step rules for Bulgaria Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Bulgaria tax skills
Other Bulgaria computations in the OpenAccountants library.