Country Profile: Bulgaria | Module: PYBG | Currency: BGN | Molga: 70
Key Statutory: ДОО (social insurance: EE 12.9% + ER 17.8%), НЗОК (health 8% split), ДЗПО (supplementary pension 5% split), Данък върху доходите 10% flat, Декларация 1 monthly filing
Key Config Items
- Molga 70; BGN (pegged to EUR at 1.95583); Bulgarian; BISERA payment format
- ДОО (Пенсионно осигуряване): EE 10.58% + ER 12.02% of gross
- НЗОК (health): EE 4% + ER 4.8%
- ДЗПО (additional pension, born 1960+): EE 2.2% + ER 2.8%
- Данък доходи: 10% flat income tax
- Декларация 1: monthly declaration to NRA (National Revenue Agency)
Testing & Go-Live
- ДОО+НЗОК+ДЗПО: all rates; born pre/post 1960 routing for ДЗПО
- 10% flat tax; minimum insurance income by NKID (occupation code)
- Декларация 1: NRA test portal submission
- BGN currency precision; EUR peg stability in calculations
- AMS: Annual minimum insurance thresholds by occupation; rate review
- Go-live: НАП (NRA) registration; НОИ (NSSI) employer account