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We offer a complete payroll accounting services for your company in Bulgaria concerning monthly reviews, accounting and preparation of all documents relating to the administration and wage payment to the personnel. This includes:

  • Drafting employment contracts and their registration in NRA;
  • Drafting of civil contracts;
  • Payroll – monthly;
  • Pay slip- monthly;
  • Applications of all kinds (such as for working holidays, contract termination, etc.);
  • Payment orders for wages and benefits – monthly;
  • Preparing and submitting the results to the NRA according to Model 1 and Model 6 for the insurance and income tax amounts;
  • Preparation of invoices for amounts paid under civil contracts;
  • Preparation of official announcements of facts concerning employment and civil contracts;
  • Handling of patient’s charts and their submission to the National Insurance Institute;
  • Preparing annual reports on income tax;
  • Preparing annual reports on civil contracts, and filing them to the NRA;
  • Preparation of annual statistical reports for payroll and their submission to the  National Institute for Statistics;
  • Issuing certificates and documents for the needs of the occupational medicine service.


According to the Bulgarian legislation, employment relationship occurs with the signing of a written employment contract, which must be registered within a period of 3 days in the National Revenue Agency. The timely conclusion of the contract and the registration are strictly monitored by the Labor Inspectorate.

The minimum monthly income on which social insurance contributions are credited is BGN 320 (in force from 01.01.2014), whereas the insurance base is capped at BGN 2.400. For each vocation/profession in accordance with the field of economic activity of the employer there is a defined minimum amount, determined annually with the Budgetary law, on which social insurances are due.

Contributions/deductions are due for the following funds:

  • pensions fund,
  • pensions insurance not connected with employment relationships
  • unemployment Insurance,
  • General illness and maternity fund,
  • occupational accidents and professional diseases


The global sum for social security contributions amounts to 31% of the total income, where 60% are to be paid from the employer and 40% are to be borne by the employee. The entire amount is declared monthly by the employer and paid into the National Revenue Agency. After the insurance contributions are made, the rest of the income is credited with the payroll tax (income tax), which amounts to 10%. The income tax is at the expenses of the employee, but is paid monthly through the employer together with the social insurances contributions.

The labor law makes a distinction between labor and civil contracts. The conclusion of a civil contract instead of an employment contract is not permitted (so-called sham contracts). Thus, it is not permitted to enter into a civil contract for work with defined working hours at a defined workplace. In such cases, the Labor inspection has the competence to declare it an employment contract.

However, the civil contracts have the same social insurance consequences as the employment contracts – pensions and health insurance contributions are due. The contribution amount is 26% of income, of which 60% is paid by the client. The remaining 40% will be deducted from the remuneration of the contractor and the entire amount is reported by the client in the National Revenue Agency and transferred. The minimum insurance base for freelancers is 420 BGN, and the maximum is capped at 2400 BGN. On a voluntary basis, they can take out a supplementary insurance for general illness and maternity. The contribution burden in this category is then 22%.

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