CODE OF SOCIAL INSURANCE (Title amend., SG 67/29 Jul 2003)
Prom. SG. 110/17 Dec 1999, amend. SG. 55/7 Jul 2000, amend. SG. 64/4 Aug 2000, amend. SG. 1/2 Jan 2001, suppl. SG. 35/10 Apr 2001, amend. SG. 41/24 Apr 2001, amend. SG. 1/4 Jan 2002, amend. SG. 10/29 Jan 2002, amend. SG. 45/30 Apr 2002, amend. SG. 74/30 Jul 2002, amend. SG. 112/29 Nov 2002, amend. SG. 119/27 Dec 2002, amend. SG. 120/29 Dec 2002, amend. SG. 8/28 Jan 2003, suppl. SG. 42/9 May 2003, amend. SG. 67/29 Jul 2003, suppl. SG. 95/28 Oct 2003, amend. SG. 112/23 Dec 2003, amend. SG. 114/30 Dec 2003, amend. SG. 12/13 Feb 2004, amend. SG. 21/16 Mar 2004, suppl. SG. 38/11 May 2004, amend. SG. 52/18 Jun 2004, amend. SG. 53/22 Jun 2004, amend. SG. 69/6 Aug 2004, amend. SG. 70/10 Aug 2004, amend. SG. 112/23 Dec 2004, amend. SG. 115/30 Dec 2004, amend. SG. 38/3 May 2005, amend. SG. 39/10 May 2005, amend. SG. 76/20 Sep 2005, amend. SG. 102/20 Dec 2005, amend. SG. 103/23 Dec 2005, amend. SG. 104/27 Dec 2005, amend. SG. 105/29 Dec 2005, amend. SG. 17/24 Feb 2006, amend. SG. 30/11 Apr 2006, amend. SG. 34/25 Apr 2006, amend. SG. 56/11 Jul 2006, amend. SG. 57/14 Jul 2006, amend. SG. 59/21 Jul 2006, amend. SG. 68/22 Aug 2006, corr. SG. 76/15 Sep 2006, amend. SG. 82/10 Oct 2006, amend. SG. 95/24 Nov 2006, amend. SG. 102/19 Dec 2006, amend. SG. 105/22 Dec 2006, amend. SG. 41/22 May 2007, amend. SG. 52/29 Jun 2007, amend. SG. 64/7 Aug 2007, amend. SG. 77/25 Sep 2007, amend. SG. 97/23 Nov 2007, amend. SG. 100/30 Nov 2007, amend. SG. 109/20 Dec 2007, amend. SG. 113/28 Dec 2007, amend. SG. 33/28 Mar 2008, amend. SG. 43/29 Apr 2008, amend. SG. 67/29 Jul 2008, amend. SG. 69/5 Aug 2008, amend. SG. 89/14 Oct 2008, amend. SG. 102/28 Nov 2008, amend. SG. 109/23 Dec 2008, amend. SG. 23/27 Mar 2009, amend. SG. 25/3 Apr 2009, amend. SG. 35/12 May 2009, amend. SG. 41/2 Jun 2009, amend. SG. 42/5 Jun 2009, amend. SG. 93/24 Nov 2009, amend. SG. 95/1 Dec 2009, amend. SG. 99/15 Dec 2009, amend. SG. 103/29 Dec 2009, amend. SG. 16/26 Feb 2010, amend. SG. 19/9 Mar 2010, amend. SG. 43/8 Jun 2010, amend. SG. 49/29 Jun 2010, amend. SG. 58/30 Jul 2010, amend. SG. 59/31 Jul 2010, amend. SG. 88/9 Nov 2010, amend. SG. 97/10 Dec 2010, amend. SG. 98/14 Dec 2010, amend. SG. 100/21 Dec 2010, amend. SG. 45/14 Jun 2011, amend. SG. 60/5 Aug 2011, amend. SG. 77/4 Oct 2011
Subject
Art. 1. (suppl. SG 1/02; amend., SG 67/03) This code settles the public relations regarding:
1. the state public insurance for general disease, labour accident, professional disease, motherhood, unemployment, old age and death;
2. the supplementary social insurance including:
a) the supplementary compulsory pension insurance for old age and death;
b) (amend. - SG 56/06, in force from the date of entry into effect of the Treaty of the Accession of the Republic of Bulgaria to the European Union) the supplementary voluntary pension insurance through funds for supplementary voluntary pension insurance for old age, disability and death or through funds for supplementary voluntary pension insurance under professional schemes for old age;
c) the supplementary voluntary insurance for unemployment and/or professional qualification.
Part one.
STATE PUBLIC INSURANCE (amend., SG 67/03)
Chapter one.
GENERAL PROVISIONS
Scope of social insurance
Art. 2. (1) (prev. text of Art. 2 – SG 109/08, in force from 01.01.2009) The state public insurance shall provide compensations, supports and pensions for:
1. temporary incapacity to work;
2. temporary loss of capacity to work;
3. disability;
4. motherhood;
5. (new – SG 1/02) unemployment;
6. (prev. 5 – SG 1/02) old age;
7. (prev. 6 – SG 1/02) death.
(2) (new – SG 109/08, in force from 01.01.2009) Persons who are subject to state public insurance shall be insured at:
1. fund "General disease and motherhood" for general disease and motherhood, including insurance for temporary inability to work, temporary reduced ability to work and motherhood;
2. fund "Pensions" for disability due to general disease, old age and death;
3. fund "Labour accident and occupational disease" for labour accidents and occupational disease, including disability, death, temporary inability to work and temporary reduced ability to work as a result of labour accidents and occupational diseases;
4. fund "Unemployment" for unemployment.
(3) (new – SG 109/08, in force from 01.01.2009) As regards to persons insured under Art. 4, para 1, insurance instalments shall be deposited in amounts specified for the funds "General disease and motherhood", "Pensions", "Labour accident and occupational disease" and "Unemployment".
(4) (new – SG 109/08, in force from 01.01.2009) As regards to persons insured for labour accident and occupational disease, insurance instalments shall be deposited in amounts specified for the fund "Labour accident and occupational disease".
(5) (new – SG 109/08, in force from 01.01.2009) As regards to persons insured for disability as a result of general disease, for old age and death insurance instalments shall be deposited in amounts specified for the fund "Pensions".
Social insurance rules
Art. 3. The state public insurance shall be carried out according to the following principles:
1. obligatory and comprehensive insurance;
2. solidarity of the insured persons;
3. equality of the insured persons;
4. social dialogue in the management of the insurance system;
5. a fund organisation of the insurance payments.
Insured persons
Art. 4. (1) (amend. – SG 109/08, in force from 01.01.2009) Obligatory insured for general disease and motherhood, disability due to general disease, old age and death, Labour accident and occupational disease and unemployment under this Code shall be:
1. (suppl., SG 119/02; amend. - SG 68/06, in force from 01.01.2007; suppl. – SG 99/09, in force from 01.01.2010; amend. – SG 49/10, in force from 01.07.2010; suppl. – SG 100/10, in force from 01.01.2011) the workers and the employees hired to work for more than five working days or 40 hours during one calendar month, regardless of the character of the work, of the way of payment and of the source of financing, except for the persons referred to in Art. 4a, para 1; the persons included in safe motherhood programmes and employment promotion programmes shall not be insured for unemployment, if so provided in the respective programme;
2. the civil servants;
3. (New, SG 74/02; amend. – SG 105/06, in force from 01.01.2007; suppl. – SG 109/08, in force from 01.01.2009) the judges, prosecutors, investigators, state bailiffs, judges for the entries and court employees, as well as the members of the Supreme Judicial Council and the inspectors of the Inspectorate at the Supreme Judicial Council;
4. (amend,. SG 64/00; prev. item 3 - SG 74/02; amend., SG 119/02; amend. - SG 68/06, in force from 01.05.2006; suppl. – SG 43/08, in force from 01.01.2008; amend. – SG 25/09, in force from 01.06.2009; amend. – SG 35/09, in force from 12.05.2009) the military servicemen under the Law of Defence and Armed Forces of the Republic of Bulgaria the civil servants under the Law for the Ministry of Interior and the Law on Execution of Penalties and Detention and the civil servants referred to in the Law on State National Security Agency, as well as the persons referred to in Art. 69, para 5;
5. (amend. SG 1/02; prev. item 4 - SG 74/02) the members of co-operations exercising labour activity and receiving remuneration in the co-operation; the members of co-operations, working without legal labour relations at the co-operation shall not be ensured for unemployment;
6. (Prev. item 5 - SG 74/02) the persons working with second or additional employment contract;
7. (Prev. item 6 - SG 74/02, suppl. – SG 105/06, in force from 01.01.2007) the contractors in contracts for management and control of commercial companies, sole traders, non-personalized companies, as well as syndics and liquidators
8. (new, SG 112/03; amend. – SG 100/10, in force from 01.01.2011) the persons carrying out labour activity and receiving income for elective positions, with exception of the persons under item 1, 5 and 7, as well as the priests with clerical rank of the Bulgarian Orthodox Church and other registered religions according to the Law of the religions;
9. (new – SG 59/10, in force from 31.07.2010) post-graduate students who receive remuneration under a training contract for acquiring specialization from the nomenclature of specialities as per Art. 181, para 1 of the Law of Health.
(2) (amend. SG 64/00, SG 1/02; amend. – SG 100/10, in force from 01.01.2011) The workers and the employees hired by one employer for not more than five working days (40 hours) during the calendar month or the ones hired by more employers – for not more than five working days (40 hours) during the calendar month by each of the employers, shall be obligatory insured for disability, old age and death and for labour accident and for professional disease.
(3) (Declared anti-constitutional regarding the working retired persons included in the circle of the obligatorily insured persons under this legal text - Decision of Constitutional Court, SG No 55 of 2000) Obligatory insured for disability due to general disease, for old age and death shall be:
1. the persons registered as exercising free lance profession and/or craft activity;
2. (suppl. – SG 105/06, in force from 01.01.2007) the persons working as sole traders, owners or partners in commercial companies and natural persons – members of non-personalized companies;
3. (declared anti-constitutional - Decision of the Constitutional Court, No 55 of 2000) the doctor studies specialists if they are not insured for pension on other basis;
4. (amend., SG 64/00; amend., SG 112/03) the registered agricultural producers and tobacco producers;
5. (amend., SG 64/00; suppl., SG 119/02; amend. – SG 99/09, in force from 01.01.2010) the persons working without employment contract and receiving remuneration equal to or bigger than one minimum salary after its reduction by the expenses for the said activity, if they are not insured on other grounds during the respective month.
6. (new, SG 119/02) persons who work without legal terms of employment, insured on other grounds during the respective month, regardless of the size of the received remuneration.
(5) (new - SG 64/00; amend., SG 10/02; amend. – SG 60/11, in force from 05.08.2011) The persons commissioned to work abroad by a Bulgarian intermediary can insure themselves for disability due to a general disease, old age and death on the minimal insurable income for self-insured persons determined by the Law for the budget of the state public insurance.
(5) (new - SG 64/00; amend., SG 10/02) The persons commissioned to work abroad by a Bulgarian intermediary can insure themselves for disability due to a general disease, old age and death on a chosen insurable income between the minimal and the maximal monthly size of the insured income determined by the Law for the budget of the state public insurance.
(6) (new - SG 64/00; amend. and suppl. – SG 99/09, in force from 01.01.2010) The persons referred to in para3, items 1, 2, 4 to 6, to whom pension is granted shall insure themselves by their own choice.
(7) (new – SG 113/2007, in force from 01.01.2008; amend. – SG 109/08, in force from 01.01.2009; amend. – SG 100/10, in force from 01.01.2011) The wife/husband of a person, sent to a business trip to a diplomatic mission for a long period, may insure at her/his choice and at her/his expense for the time period he/she has resided abroad during the overseas mandate for disability due to general disease, old age and death, based on the minimum insurable income for self-insured persons, specified by the law for the budget of the state social insurance for the respective year, provided that they are not insured on another ground or under the legislation of the host country pursuant to international agreement in force, to which the Republic of Bulgaria is a party.
(8) (new – SG 100/10, in force from 01.01.2011) PhD students may voluntarily insure themselves at their own expense for disability due to general disease, old age and death, based on the minimum insurable income for self-insured persons, specified by the law for the budget of the state social insurance for the respective year, provided that they are not insured on another ground
(9) (new – SG 1/02; prev. par. 7, suppl. – SG 113/07, in force from 01.01.2008; prev. text of para 8, amend. – SG 100/10, in force from 01.01.2011) The order for insuring of the self-insuring persons, of the persons, working without employment or official legal relation of the persons of para 7 and 8, and of the persons, sent to work abroad by Bulgarian employer or with mediation of a Bulgarian organisation, shall be provided by the Council of Ministers upon a proposal by the National Social Security Institute.
Insuring seafarers
Art. 4a. (new – SG 99/09, in force from 01.01.2010) Seafarers shall obligatory be insured entirely for their own account for general disease and motherhood, disability due to general disease, old age, death, labour accident and occupational disease on the grounds of a selected monthly income within the frames of the minimum and the maximum amount of the insurable income of the self-insured persons, specified by the Law on the Budget of State Social Insurance for the respective year.
(2) The persons under para 1 may, if they wish, insure themselves also for unemployment entirely at their own expense on the grounds of a selected monthly income within the frames of the minimum and the maximum amount of the insurable income of the self-insured persons, specified by the Law on the Budget of State Social Insurance for the respective year.
(3) The persons under para 1 shall deposit insurance instalments in amounts, specified for the fund "Pensions", fund "General disease and motherhood", fund "Unemployment" and fund "Labour accident and occupational disease", in the following manner:
1. (amend. – SG 98/10, in force from 01.01.2011) 17,8 % for fund "Pensions" as regards to persons born before 1 January 1960, and regarding persons working under the terms of I or II labour category – 20,8 %;
2. (amend. – SG 98/10, in force from 01.01.2011) 12,8 % for fund "Pensions" as regards to persons born after 31 December 1959, regarding persons working under the terms of I or II labour category – 15,8 %;
3. 3,5 % for fund "General disease and motherhood";
4. 1 % for fund "Unemployment";
5. 1,1 % for fund "Labour accident and occupational disease".
(4) The persons under para 1 may not define the final amount of the insurable income from employment relationship as seafarers.
(5) (amend. – SG 100/10, in force from 01.01.2011) The procedure for insuring the persons under para 1 and 2 shall be regulated by an act of the Council of Ministers as per Art. 4, para 9.
(6) In those cases where persons under para 1 receive income also from activities as per Art. 4, insurance instalments shall be deposited on the total amount of their insurable income, however not more than the maximum monthly amount of the insurable income, as follows:
1. income from activities of the persons referred to in Art. 4, para 1 and 2;
2. the insurable income as seafarers;
3. insurable income as sole traders, owners or associates in trade or unincorporated companies or in unincorporated companies which carry out activity as freelancers or craftsmen, registered agricultural producers and tobacco-growers.
4. income from activity in non-employment relationship;
(7) Insurance instalments of persons referred to in para 1 shall be deducted from their gross remuneration for the respective month and shall be deposited by the employer upon their payment. Instalments from advance payments shall not be deducted unless in those cases where for the respective month only an advance payment has been paid. If remunerations are assigned, however not paid up, or are not assigned, insurance instalments shall be deposited by the employer till the end of the month following the month during which the labour activity has been carried out.
Insurers
Art. 5. (1) (amend. - SG 105/05, in force from 01.01.2006; suppl. – SG 109/08, in force from 01.01.2009) An insurer shall be each natural person, legal entity or unregistered partnership as well as other organisations having obligation under a law to make insurance contributions for other natural persons. The state takes part in the insurance activity by transfers in the fund "Pensions" in amounts and following procedures specified in Art. 21, item 5.
(2) (amend. and suppl. – SG 109/08, in force from 01.01.2009) A self-insured person shall be a natural person obliged to make insurance contributions for his/her own account. The state takes part in the insurance activity by transfers in the fund "Pensions" in amounts and following procedures specified in Art. 21, item 5.
(3) (new, SG 67/03, amend. - SG 105/05, in force from 01.01.2006) The registration of the insurers and the self-insured persons in the National Social Security Institute shall be carried out officially on the basis of the information in the register and the database of the National Revenue Agency under art. 80, para 1 of the Tax-insurance Procedure Code.
(4) (amend. SG 1/02; prev. para 3 - SG 67/03, amend. SG 112/2004, amend. - SG 105/05, in force from 01.01.2006) The insurers, the insurance funds, the self-insured persons and the employers shall periodically present to the National Revenue Agency data about:
1. (amend. - 95/06, in force from 01.01.2007; suppl. – SG 105/06, in force from 01.01.2007; amend. – SG 99/09, in force from 01.01.2010) the insurable income, the insurance payments for the state public insurance, "Teachers retirement fund", the health insurance and the supplementary compulsory pension insurance, instalments for the fund "Secured receivables of the workers and employees", the days of insurance and the taxable income under the Law for the taxes on the income of natural persons - separately about each worker or employee.
2. (amend. - 95/06, in force from 01.01.2007; amend. and suppl. – SG 105/06, in force from 01.01.2007) an affidavit of the amounts of owed for insurance instalments for the state public insurance, "Teachers Retirement Fund", the health insurance, the supplementary compulsory pension insurance, the instalments for the fund "Secured receivables of the workers and employees", the insurance payments, the insurance labour practice and the taxable income under the Law for the taxes on the income of natural persons;
(5) (prev. para 4 - amend., SG 67/03, amend. SG 112/2004, revoked – SG 105/05, in force from 01.01.2006)
(6) (prev. para 5 - amend., SG 67/03, suppl. SG 38/05, amend. - SG 105/05, in force from 01.01.2006; suppl. – SG 105/06, in force from 01.01.2007; suppl. – SG 100/10, in force from 01.01.2011) The contents, the terms, the way and the order for submission and preservation of the declarations of para 4 shall be determined by an ordinance, issued by the Minister of Finance in coordination with the Manager of the National Social Security Institute. Data under par. 4 shall be used for calculation and granting of pensions, financial compensations and cash benefits.
(7) (prev. para 6 - amend., SG 67/03, amend. SG 38/05) The insurer shall be obliged to issue free of charge documents about pensionable service and insurable income:
1. at termination of employment or official legal relations – in 30 days term after the termination of the legal relations;
2. upon request by the insured person or his representative – in 14 days term from the request.
(8) (new – SG 1/02; prev. para 7 - SG 67/03, amend. - SG 105/05, in force from 01.01.2006; suppl. – SG 105/06, in force from 01.01.2007; amend. – SG 99/09, in force from 01.01.2010) The National Revenue Agency shall submit to the National Social Security Institute the data of para 4, item 1 concerning income from insurance instalments, data contained in the notifications under Art. 62, par. 3 of the Labour Code and the information on the opened and closed bank accounts of the insurers and the self-insured persons under art. 25, par. 1 from the Law of the National Revenue Agency. The order of presenting the information shall be determined by an instruction, issued jointly by the governor of the National Social Security Institute and the executive director of the National Revenue Agency.
(9) (new - SG 1/02; prev. para 8 - SG 67/03, revoked - SG 105/05, in force from 01.01.2006)