Bulgaria · Payroll

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.

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.