Declaration form 1 for self-insured persons: when and how to file

19 October 2026 · 9 min read · The Danak team

What Declaration form 1 is and who files it

Declaration form 1 (Декларация образец 1) is the monthly declaration by which self-insured persons — freelancers, craftspeople, sole proprietors — report to the National Revenue Agency (НАП) and the National Social Insurance Institute (НОИ) their insurance income (осигурителен доход), days in insurance and due social security contributions for each past month. The declaration serves as the basis for recording service record and for calculating health insurance rights and future pensions.

It is filed by all persons insured under Art. 4(1), items 2 and 3 of the Social Insurance Code (КСО): those who carry out activity as self-insured persons under the Personal Income Tax Act (ЗДДФЛ), and persons insuring themselves voluntarily for all or part of the social risks.

The deadline for filing: by the 25th of the following month

Declaration form 1 is filed by the 25th of the month following the month to which the data relate. When the 25th falls on a Saturday, Sunday or official holiday, the deadline moves to the first working day after that.

The specific deadlines for 2026:

The full calendar with all deadlines for the year can be seen in Danak's <a href="app:calculator">free calculator</a> — it takes account of rest days and holidays automatically.

How to file the declaration

Declaration form 1 can be filed in three ways:

Electronically through the NRA portal — the quickest and most convenient way. You log in at nra.bg and choose "Submitting declarations" from the menu. The declaration is signed with a qualified electronic signature (КЕП) or with a personal identification code (ПИК) issued by the NRA. After acceptance the NRA issues an incoming number and the date of filing.

On paper — filed in person at an NRA office or through an authorised representative. It can also be sent through a licensed postal operator.

On electronic medium — USB device or CD, submitted at an NRA office.

When you use software such as <a href="app:register">Danak</a>, the declaration is filled in automatically on the basis of the insurance income you have chosen and the days in insurance for the month. The application prepares a PDF file with completed fields and instructions on where to enter each amount — but filing remains with you, because Danak is preparation software, not a licensed intermediary.

What to fill in on the declaration

The main fields in Declaration form 1 for a self-insured person are:

• Personal number and names — identifying details of the declarant;
• Type of insured person — code from the NRA and NSSI nomenclature (see below);
• Insurance income — the chosen monthly amount on which contributions are calculated, within the minimum and maximum threshold for the year;
• Days in insurance — the number of days during the month for which the person is subject to insurance (usually 30 or 31, depending on the length of the month);
• Social security contributions by fund — the calculated amounts for the pension fund, universal pension fund, health insurance and — if you have chosen it — insurance for general illness and maternity.

Codes for type of insured person

The most commonly used codes for self-insured persons are:

• Code 12 — the general code for self-insured persons under Art. 4(1), item 2 КСО: freelancers, craftspeople, owners of single-member limited companies with a management contract, voluntarily insured persons;
• Code 13 — for registered agricultural producers and tobacco growers;
• Code 22 — for self-insured persons who have chosen to insure themselves only in the Pension fund for disability due to general illness, old age and death (without health insurance and without insurance for general illness and maternity).

The code is chosen according to the type of activity and the scope of insurance. For most freelancers this is code 12.

Example: completing the declaration for a month with minimum insurance income

Here is what the monthly declaration looks like for a self-insured person born after 1959 who has chosen the minimum insurance income and does not insure themselves for general illness and maternity:

For January 2026 (filed by 25 February 2026):

For August 2026 (filed by 25 September 2026):

From 1 August 2026 the minimum insurance income rises to 620.20 €, so the declaration for August shows:

Contributions are paid by the same date by which the declaration is filed — the 25th of the following month.

Exception: one-off annual declaration when insuring only for pensions

If you have chosen to insure yourself only in the Pension fund (code 22) — without health insurance and without insurance for general illness and maternity — you have the right to file one declaration a year instead of twelve monthly ones. This one-off declaration is filed by 25 February of the current calendar year, with data for January, and covers the whole year. The condition is that the insurance must continue from the previous year or have started on 1 January.

However, if activity ceases or is interrupted during the year, a correcting declaration is filed with data for the last month in insurance, regardless of the chosen regime.

What happens if you miss the deadline

Missing the deadline for filing Declaration form 1 leads to a penalty under Art. 355(1) КСО. The fine is from 25.56 € to 255.65 €, imposed by the NRA or by the NSSI. Besides the fine, a missed declaration means that the social security contributions are not recorded on time and the month may not count towards service record until the declaration is filed.

If you notice that you have missed a deadline, file the declaration as soon as possible — even if late, it records the contributions and service, and the penalty is for the delay, not for the absence of a declaration.

How to file a correcting declaration

If you discover an error in a filed declaration — wrong insurance income, mistaken number of days in insurance, incorrect amount — you file a new declaration with the same structure but with the "Correction code" field filled in, in which you enter the letter "К". The correcting declaration replaces the one filed earlier for the same month and the same person.

An important limitation: declarations for correction are not accepted after 30 April of the year following the year to which they relate, unless you obtain permission from the NRA or NSSI. For 2026 this means that until 30 April 2027 you can freely file corrections for any month of the year; after that date permission is required.

On cessation of activity, the declaration for the last month in insurance is filed with code "К" and data for that month — by the usual deadline, the 25th of the following month.

What Danak does and what remains with you

<a href="app:pricing">Danak</a> calculates social security contributions by fund on the basis of the insurance income you have chosen and the dates of activity during the month, fills in all fields of Declaration form 1 with the exact amounts and the legal basis for each of them, and generates a PDF file with instructions on where to enter each value. The application also tracks deadlines, sending reminders by email before each filing deadline — when you use a paid plan.

Filing the declaration, however, is with the person. Danak is preparation software, not an intermediary service, and does not file documents on your behalf. You log in to the NRA portal with QES or PIN, attach the completed declaration and file it — or you print it and take it to an NRA office.

Next steps

After filing the declaration comes payment of social security contributions — by the same date, the 25th of the following month. Payment is made to an NRA bank account or through the NRA's electronic systems, with a separate code for each fund: code 551111 for pension fund, code 561111 for health insurance, code 581111 for universal pension fund. The full list of accounts and codes is published on the NRA site.

Besides monthly declarations form 1, self-insured persons also file Declaration under Art. 55 ЗДДФЛ for advance tax — each quarter — and Declaration form 6 (Декларация образец 6) for the annual equalisation of contributions, together with the annual tax return under Art. 50 ЗДДФЛ. The <a href="app:calculator">free calculator</a> shows all these deadlines and calculates the amounts for your case.

Frequently asked questions

When exactly must I file Declaration form 1 for October 2026?

The declaration for October 2026 is filed by 25 November 2026 — the 25th of the month following the month to which the data relate. 25 November is a working day, so the deadline does not move.

Can I file Declaration form 1 with just a PIN, without QES?

Yes, the declaration can be filed electronically with a personal identification code (ПИК) issued by the NRA, without needing a qualified electronic signature. The PIN is issued free of charge by the NRA on request in person at an office or through an online application.

What happens if I file the declaration one day after the deadline?

Filing after the deadline is considered non-compliance with the obligation under Art. 355(1) КСО and can lead to a penalty from 25.56 € to 255.65 €. The declaration is accepted, however, and the contributions are recorded for service record — the important thing is to file it as soon as possible, even if late.

Can I file a correcting declaration for March 2026 in May 2027?

Not without permission from the NRA or NSSI. Declarations for correction are accepted freely until 30 April of the year following the year to which they relate — for 2026 until 30 April 2027. After that date permission is required.

Must I file Declaration form 1 if I did not work during the month?

If you have ceased your activity, you file a declaration for the last month in insurance with code "К" and then do not file new declarations until you start again. If you are in activity but the month has zero income, you still file a declaration with the chosen insurance income — self-insurance is an obligation regardless of current income.

Sources

• НАП — самоосигуряващи се лица (in Bulgarian)
• НОИ — осигурителен доход и прагове (in Bulgarian)
• Кодекс за социално осигуряване (in Bulgarian)