Social security contributions for self-insured persons in Bulgaria 2026: complete guide
· 9 min read · The Danak team
Self-insured persons pay social and health insurance contributions entirely at their own expense. If you practise a liberal profession, craft or other activity as a natural person, contributions are calculated on an insurance income (осигурителен доход) that you choose within defined limits. They are paid monthly, and at the end of the year they are equalized according to your actual taxable income.
Who is a self-insured person
A self-insured person within the meaning of the Social Insurance Code (КСО) is a natural person who pays insurance contributions entirely at their own expense. This includes persons registered as practising a liberal profession, craft activity, sole traders, owners or partners in commercial companies, and persons taxed under Art. 29(1) of the Personal Income Tax Act (ЗДДФЛ) for income from other economic activity.
Registration is done by filing a declaration with the National Revenue Agency (НАП) within seven days of starting the activity. The same deadline applies to interrupting, resuming or terminating an activity.
What contributions are due on
Insurance contributions are calculated on the taxable income from activity as a self-insured person. Taxable income is the income from the activity reduced by the recognized expenses under the Personal Income Tax Act — for example, 25% for other economic activity or 40% for craft and liberal professions.
When you are simultaneously an employee on an employment contract and a self-insured person, contributions are due on the sum of both incomes. Monthly insurance income cannot exceed the defined maximum for the year.
Taxable income from self-insurance activity is determined monthly, with its total amount for the year divided by the number of months during which you carried out the activity, regardless of days worked.
Funds and rates
Insurance contributions are paid into the following funds:
Pension Fund — 14.8% for persons born after 31 December 1959, and 19.8% for persons born up to that date. The pension insurance contribution is mandatory for all self-insured persons.
Universal Pension Fund — 5% for all persons born after 31 December 1959. Participation in supplementary mandatory pension insurance is mandatory for this age group.
Health Insurance Fund — 8% for all self-insured persons. Health insurance is mandatory.
General Sickness and Maternity Fund — 3.5% for persons who have chosen to insure themselves for general sickness and maternity. This insurance is voluntary and gives the right to benefits during temporary incapacity and maternity.
The total insurance burden for persons born after 1959 is 27.8% without the General Sickness and Maternity Fund or 31.3% with chosen insurance for general sickness and maternity.
Insurance income: minimum and maximum amounts
Monthly insurance contributions are paid on a chosen insurance income. Each year the State Social Security Budget Act sets the minimum and maximum monthly amount of insurance income.
From 1 January to 31 July 2026:
- Minimum monthly insurance income: 550.66 €
- Maximum monthly insurance income: 2,111.64 €
From 1 August 2026:
- Minimum monthly insurance income: 620.2 €
- Maximum monthly insurance income: 2,300 €
Most self-insured persons pay contributions on the minimum insurance income to reduce their monthly obligations. At the end of the year, the amount of contributions due is equalized according to actual taxable income — if it is higher than the minimum, contributions must be topped up on the difference.
How much are the monthly contributions
The amount of monthly contributions depends on the chosen insurance income and the type of insurance.
Example: monthly contributions on minimum income
A person born after 1959, without insurance for general sickness and maternity:
| Period | Insurance income | Pension | UPF | Health | Total |
|---|---|---|---|---|---|
| January–July | 550.66 € | 81.50 € | 27.53 € | 44.05 € | 153.08 € |
| August–December | 620.2 € | 91.79 € | 31.01 € | 49.62 € | 172.42 € |
With chosen insurance for general sickness and maternity, contributions increase by 3.5%:
| Period | Insurance income | Pension | UPF | Health | Sickness | Total |
|---|---|---|---|---|---|---|
| January–July | 550.66 € | 81.50 € | 27.53 € | 44.05 € | 19.27 € | 172.35 € |
| August–December | 620.2 € | 91.79 € | 31.01 € | 49.62 € | 21.71 € | 194.13 € |
app:calculator calculates contributions by fund for each month, taking into account the changed thresholds from August.
Annual equalization: topping up contributions
At the end of the year you file Declaration form 6 (Декларация образец 6), in which the final amount of insurance contributions due is calculated. It is determined on the basis of taxable income from the activity — annual income reduced by recognized expenses and by contributions paid in advance.
When the taxable income, distributed by months, is higher than the minimum insurance income on which you have been paying monthly, you must top up contributions on the difference. If taxable income is lower, no top-up is due — contributions already paid are not refunded.
Example: annual equalization
A person with monthly income of 1,500 € during 2026, 25% recognized expenses, insured on minimum income, without the General Sickness and Maternity Fund:
- Annual income: 18,000 €
- Recognized expenses (25%): 4,500 €
- Contributions paid in advance: 1,933.66 €
- Total contributions due for the year: 3,753 €
- Top-up with annual declaration: 1,819.34 €
Annual equalization of contributions is linked to the tax base under the Personal Income Tax Act. Advance tax is calculated on income reduced by expenses and contributions, and they in turn reduce the base on which new contributions are due — the mechanism is explained in the article on advance tax for liberal professions in Bulgaria 2026.
Monthly obligations: declaring and paying
Self-insured persons file Declaration form 1 (Декларация образец 1) every month and pay insurance contributions by the 25th of the following month. For example, for January the declaration is filed and contributions are paid by 25 February.
Declaration form 1 contains data on the insured person: chosen insurance income, type of insurance, days of activity carried out. The declaration is filed electronically on the NRA portal with a personal identification code or qualified electronic signature.
Contributions are paid to the following payment codes:
- Pension Fund: code 551111
- Health Insurance Fund: code 561111
- Universal Pension Fund: code 581111
Bank accounts for paying contributions are found on the NRA website in the payments section. Payments are made in euros from 1 January 2026.
When the 25th falls on a rest day or official public holiday, the deadline expires on the first working day after that. In 2026 this happens for several months — Danak tracks the dates with public holidays and rest days already taken into account in the calendar for the year.
Annual Declaration form 6
Declaration form 6 (Декларация образец 6) is filed by 30 April of the year following the one to which the contributions relate — for 2026 the deadline is 30 April 2027 (moved to 4 May 2027, as 30 April is an official public holiday).
The declaration states the final insurance income, calculated from the taxable income under the Personal Income Tax Act, distributed by months. Topping up contributions on the difference between the chosen advance income and the actual income is done within the same deadline — by 30 April (4 May).
Declaration form 6 is filed electronically on the NRA portal. Topping up contributions is done using the same payment codes used for monthly contributions.
Penalties for missing deadlines
Failure to file Declaration form 1 on time leads to a penalty of 25.56 € to 255.65 € under Art. 355(1) of the Social Insurance Code (КСО). Missing the deadline for declaring and paying deprives the person of the right to insurance service record for the relevant period, unless contributions are topped up.
Insurance service record is certified and counted provided that the insurance contributions due have been paid on insurance income between the minimum and maximum amounts for the relevant year.
Changing the type of insurance
Self-insured persons can change their type of insurance — add or remove the General Sickness and Maternity Fund — at the beginning of the calendar year. The change is made by filing a new declaration.
If the declaration for starting or resuming activity is filed outside the seven-day period, the person is subject to insurance only for disability due to general illness, old age and death during the relevant calendar year.
What to do now
If you are starting an activity, file a declaration with the NRA within seven days. Choose an insurance income between the minimum and maximum amount for the year.
Decide whether to insure yourself for general sickness and maternity. This insurance gives the right to benefits during temporary incapacity and maternity, but increases contributions by 3.5% on insurance income.
Pay monthly contributions and file Declaration form 1 by the 25th of the following month. Keep track of deadlines — app:calculator shows you when obligations expire during the year, and the paid plan sends email reminders before each deadline.
At the end of the year, file Declaration form 6 and top up contributions on the difference if your actual income is higher than the minimum. The declaration is filled in automatically in Danak based on the income and expenses you have tracked during the year.
Frequently asked questions
How much are social security contributions for a self-insured person in 2026?
From January to July 2026, monthly contributions on the minimum income of 550.66 € are 153.08 € without the General Sickness and Maternity Fund or 172.35 € with it. From August the minimum income rises to 620.2 €, and contributions to 172.42 € and 194.13 € respectively. The total rate is 27.8% without sickness or 31.3% with sickness.
What is annual equalization of contributions?
Annual equalization means that at the end of the year the amount of contributions due is calculated on your actual taxable income, distributed by months. If the taxable income per month is higher than the minimum insurance income on which you have been paying in advance, you must top up contributions on the difference when filing Declaration form 6 by 30 April.
When are declarations for contributions filed?
Declaration form 1 is filed every month by the 25th of the following month — for example, for January by 25 February. Declaration form 6 for annual equalization is filed by 30 April of the year following the one to which the contributions relate — for 2026 the deadline is 30 April 2027 (moved to 4 May 2027).
What are contributions due on for a self-insured person?
Contributions are due on taxable income from the activity — income reduced by recognized expenses under the Personal Income Tax Act and by contributions paid in advance. Monthly, contributions are paid on a chosen insurance income between the minimum and maximum amounts, and at the end of the year they are equalized according to actual taxable income, distributed by months.
What happens if I do not file the declaration on time?
Failure to file Declaration form 1 on time leads to a penalty of 25.56 € to 255.65 € under Art. 355(1) of the Social Insurance Code. More importantly, missing the deadline for declaring and paying deprives you of the right to insurance service record for the relevant period, unless contributions are topped up. Insurance service record is important for your pension and health rights.