Source: https://nap.bg/en/page?id=532
Timestamp: 2019-04-26 13:50:46+00:00

Document:
==> Basic principles: mandatory character and generality of the social insurance; solidarity of the insured persons; equality of the insured persons; social dialogue in the social insurance system management; funds organization of the social insurance resources.
“Insured person” is an individual pursuing labour activity for which he/she is subject to mandatory insurance under Art. 4 and 4a, para 1 of the Social Insurance Code, for which had been paid or are due social insurance contributions. The insurance of the person, who had started labour activity following Art. 10, continues also during the periods specified in Art. 9, para 2, points 1-3 and 5. Self-insured persons and persons under Art. 4a, para1 are regarded as insured persons for the time, during which the due social insurance contributions had been paid.
==> A contributor shall be each individual, legal entity or non corporate entity as well as other organizations, which have the legal obligation to pay social insurance contributions for other individuals. The state shall participate in the social insurance contributions through transfers to the Pensions Fund in the amount specified and in accordance with the procedure stipulated in Art. 21, point 5 of the Social Insurance Code (transfers from the national budget amounting to 12% on the total of the insurable earnings of all the insured persons for a calendar year).
==> A self-insured person shall be an individual, who is obliged to pay social insurance contributions at his/her own expense. The state shall participate in the social insurance contributions of the self-insured persons through transfers to the Pensions Fund in the amount specified and in accordance with the procedure stipulated in Art. 21, point 5 of the Social Insurance Code.
==> The social insurance procedure of the self-insured persons and the persons who work without having an employment relationship, as well as the social insurance procedure for the Bulgarian citizens who work abroad and the seafarers is regulated in the Ordinance on Social Insurance of Self-Insured Persons, Bulgarian Citizens Employed Abroad and Seafarers (BG). The social insurance contributions for the self-insured persons shall be completely at their own expense.
the contributors/self-insured persons shall deposit the social insurance contributions for each month separately through a transfer from their accounts to the account of the competent Territorial Directorate of the National Revenue Agency.
the contributors/self-insured persons who do not have bank account shall deposit the social insurance contributions in cash in the banks and the post branches and offices.
The earnings on the basis of which social insurance contributions are due shall include all the remunerations, including those accrued and unpaid or those not accrued as well as any other income from employment relationship.
The insurable earnings on the basis of which social insurance contributions are paid are regulated in the Ordinance on the Elements of the Remuneration and on the Income on which Social Insurance Contributions are paid (BG).
the insurable earnings, the social insurance contributions for the state social insurance, for the Pension Fund for Teachers, for the health insurance, for the supplementary compulsory pension insurance, the contributions paid to the Guaranteed Receivables of Workers and Employees Fund, the social insurance duration in days and the taxable income under the Personal Income Tax Act (PITA) – separately for each individual who is subject to social insurance.
declaration on the amounts for social contributions due for the state social insurance, for the Pension Fund for Teachers, for the health insurance, the supplementary compulsory pension insurance, the contributions for the Guaranteed Receivables of Workers and Employees Fund and tax under the Personal Income Tax Act.

References: Art. 4
 Art. 10
 Art. 9
 Art. 4
 Art. 21
 Art. 21