Module: PYBG | Molga: 70 | Currency: BGN | Region: Europe
Field | Detail |
Statutory | ДОО (14.12% EE + 17.8% ER), ДДФЛ 10% flat, ТЗПБ, eServices |
Tax | Flat ДДФЛ 10% Personal Income Tax |
Key Feature | NRA eServices & Flat Tax 10% |
Pay Frequency | Monthly |
Banks | UniCredit Bulbank, DSK Bank, Eurobank Bulgaria |
Bulgaria-Specific Highlights
BGN Currency: BGN is pegged to EUR at 1.95583; Bulgaria targets Eurozone accession
Social Insurance (ДОО):
- EE: 14.12% (Пенсии ДОО 10.58%, general sickness/maternity 1.4%, unemployment 0.4%, ТЗПБ 0.4%, health НЗОК 3.2%... wait — health separate)
- Zdravno (НЗОК health): 3.2% EE + 4.8% ER
- ДОО ER: 17.8% (pension 13.72%, common disease 1.9%, occupational 0.5-1.1%)
Chapter 5.5: Декларация образец 1: monthly income/contribution declaration to NRA; Декларация образец 6: monthly aggregate tax/contribution payment; Annual tax return (Годишна данъчна декларация): employees with non-wage income only; UEN (unified employee number) configuration; Болнични (sick leave) first 2 days employer paid at 70%; ПООС (work safety) reporting