As from 1st of January 2013, there are changes which have been officially announced and implemented in the Bulgarian labour and insurance legislation. Driven by our constant desire to always keep you updated with all the statutory changes in Bulgaria that concern you and can directly influence your operations, we have prepared a brief summary of all the amendments and supplements in the payroll area.
\nWe really hope you will find the provided information useful and of course in case of questions we will be happy to be of assistance.<\/p>\n
\u2022 The newly introduced changes in the Social Security Code expand the range of the people who are obliged to be insured for a common disease and maternity, disability, old age and death, occupational accident and professional disease and unemployment, by including managers, procurators and controllers of the legal entities, syndics and liquidators, members of the management, supervisory and controlling boards of the companies, as well as the persons working under management contract in unregistered partnerships;<\/p>\n
\u2022 The maximum monthly insurance income base is increased from 2000BGN to 2200BGN, which is going to lead to an increase in the health insurance payments;<\/p>\n
\u2022 The deadline for submission of sick leave certificates is within 2 days after the submission of Declaration1. On the other hand, in case when Declaration 1 hasn\u2019t been submitted until the 15th day, sick leave certificates must be provided to the National Social Security Institute until the 15th day of the month following the one in which they were issued;<\/p>\n
\u2022 The minimum working salary is increased from 290 BGN to 310 BGN<\/p>\n
\u2022 The retirement age is increased and so women will retire at the age of 60 years and 8 months and men \u2013 at the age of 63 years and 8 months.<\/p>\n
\u2022 Social and health contributions are not due for advance salary payments<\/p>\n
\u2022 A single bank payment order for the due taxes and insurances is being introduced.<\/p>\n