Bulgaria Social Security & Health Insurance Contributions
Asked about Bulgaria social security and health insurance contributions for employees, employers, or self-insured persons (self-employed / freelancers / sole traders).
What this covers — Bulgaria, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement reading guide
- Onboarding fallback
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 Social Security & Health Insurance Contributions 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 social security and health insurance contributions for employees, employers, or self-insured persons (self-employed / freelancers / sole traders). Trigger on phrases like "Bulgaria social security", "osigurovki", "how much social contribution in Bulgaria", "Category III employee", "Universal Pension Fund", "2nd pillar Bulgaria", "Declaration 1", "Declaration 6", "Декларация Образец 1", "self-insured person Bulgaria", "freelancer social contributions Bulgaria", "EOOD payroll", "minimum insurable income", "maximum insurable income ceiling", "health insurance NHIF Bulgaria", "10% flat tax Bulgaria", or any question about Bulgarian payroll, social-security withholding, or contribution caps. Also trigger when classifying bank statement transactions that relate to NRA (НАП) contribution payments, NSSI (НОИ) debits, or social/health insurance remittances from Bulgarian banks (UniCredit Bulbank, DSK Bank, Postbank, etc.). Also trigger when computing the 10% flat personal income tax base, since the PIT base is gross remuneration MINUS the employee's mandatory social and health contributions. This skill covers per-fund contribution rates by birth cohort, the 2nd pillar carve-out, floors/ceilings, the 2025 two-sub-period BGN thresholds, the 2026 euro figures, self-insured-person rates, monthly NRA compliance (Declaration 1 / Declaration 6), the annual return, bank-statement classification patterns, and edge cases. ALWAYS read this skill before touching any Bulgarian social-contribution or payroll work.
The full rule
The complete, step-by-step rules for Bulgaria Social Security & Health Insurance Contributions — 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.