Module: PYBG | Molga: 70 | Currency: BGN | Group: Europe
Key Statutory Facts
Parameter | Value |
ДОО+ДЗПО+Health EE | ~13.78% total |
Social Insurance ER | ~18–19% |
ДДФЛ Income Tax | Flat 10% — lowest in EU (with Romania) |
SS Ceiling | BGN 3,400/month (2026 approx) |
Наредба Н-13 | Mandatory electronic payroll reporting |
Трудова Книжка | Labour book — physical record of employment |
Year-End | Справка 73 by Feb 28 |
Monthly | Декларация 6 (tax) + Декларация 1 (SS) by 25th |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
НАП (NRA) registration | НОИ (NSSI) | PYBG activation | Наредба Н-13 reporting
Chapter 2: Enterprise Structure
Области | ДОО/ДЗПО categories | ДДФЛ groupings | Трудов договор types | BGN
Chapter 3: Integration
PTP | ЕГН (personal ID) | Наредба Н-13 fields | NSSI mapping
Chapter 4: Payroll Engine
PYBG schema | ДОО+ДЗПО PCRs | ДДФЛ 10% flat | Осигурителен доход ceiling
Chapter 5: Operations
Декларация 1+6 monthly (НАП by 25th) | Справка 73 annual | Фиш за заплата (payslip)
Chapter 6: Go-Live
НАП validation | НЗОК test | 10% ДДФЛ parallel | Трудова книжка process | Hypercare