2026-06-09
The National Assembly of Bulgaria enacted the Code of Social Security to regulate public relations concerning state social insurance for illness, maternity, unemployment, old age, and death, as well as supplementary voluntary pension schemes. The legislation mandates compulsory insurance for a wide range of workers, civil servants, and self-employed individuals, establishing specific funds for different risk categories and defining the principles of solidarity and universality. It further outlines the scope of benefits, contribution obligations, and procedural adaptations during states of emergency to ensure continuity of social protection services.
CODE of Social Security (Amended - State Gazette, No. 67 of 2003) Published, State Gazette, No. 110 of 17.12.1999, effective from 1.01.2000; Decision No. 5 of the Constitutional Court of the Republic of Bulgaria of 29.06.2000 - No. 55 of 7.07.2000; amendments and additions, No. 64 of 4.08.2000, amendment, No. 1 of 2.01.2001, addition, No. 35 of 10.04.2001, amendment, No. 41 of 24.04.2001, amendment and addition, No. 1 of 4.01.2002, effective from 01.01.2002, amendment, No. 10 of 29.01.2002, effective from 1.01.2002, amendment and addition, No. 45 of 30.04.2002, effective from 30.04.2002, No. 74 of 30.07.2002, effective from 1.01.2003, addition, No. 112 of 29.11.2002, amendment and addition, No. 119 of 27.12.2002, effective from 1.01.2003, addition, No. 120 of 29.12.2002, amendment and addition, No. 8 of 28.01.2003, effective from 1.03.2003, addition, No. 42 of 9.05.2003, amendment and addition, No. 67 of 29.07.2003, addition, No. 95 of 28.10.2003, amendment and addition, No. 112 of 23.12.2003, effective from 1.01.2004, amendment, No. 114 of 30.12.2003, amendment and addition, No. 12 of 13.02.2004, amendment, No. 21 of 16.03.2004, effective from 1.01.2004, addition, No. 38 of 11.05.2004, amendment and addition, No. 52 of 18.06.2004, effective from 1.08.2004, No. 53 of 22.06.2004, effective from 1.01.2005, No. 69 of 6.08.2004, effective from 1.07.2004, amendment, No. 70 of 10.08.2004, effective from 1.01.2005, amendment and addition, No. 112 of 23.12.2004, effective from 1.01.2005, amendment, No. 115 of 30.12.2004, effective from 1.01.2005, amendment and addition, No. 38 of 3.05.2005, amendment, No. 39 of 10.05.2005, effective from 11.02.2006, No. 76 of 20.09.2005, effective from 1.01.2007, No. 102 of 20.12.2005, effective from 20.12.2005, amendment and addition, No. 103 of 23.12.2005, effective from 1.01.2006, No. 104 of 27.12.2005, effective from 1.01.2006, No. 105 of 29.12.2005, effective from 1.01.2006, amendment and addition, No. 17 of 24.02.2006, amendment, No. 30 of 11.04.2006, effective from 12.07.2006, No. 34 of 25.04.2006, effective from 01.01.2008, amendment and addition, No. 56 of 11.07.2006, effective from the date of entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union, No. 57 of 14.07.2006, effective from 1.07.2006, No. 59 of 21.07.2006, effective from the date of entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union, No. 68 of 22.08.2006; amendment, No. 82 of 10.10.2006; amendment, No. 95 of 24.11.2006, effective from 01.01.2007; amendment, No. 102 of 19.12.2006; amendment and addition, No. 105 of 22.12.2006, effective from 01.01.2007; No. 41 of 22.05.2007; amendment No. 52 of 29.06.2007, effective from 01.11.2007; amendment, No. 64 of 07.08.2007; No. 77 of 25.09.2007, effective from 01.10.2007; addition, No. 97 of 23.11.2007; No. 100 of 30.11.2007, effective from 20.12.2007; amendment and addition, No. 109 of 20.12.2007, effective from 01.01.2008; amendment and addition, No. 113 of 28.12.2007, effective from 01.01.2008; amendment and addition, No. 33 of 28.03.2008; amendment and addition, No. 43 of 29.04.2008, effective from 01.01.2008; amendment, No. 67 of 29.07.2008; addition, No. 69 of 05.08.2008; amendment, No. 89 of 14.10.2008; amendment, No. 102 of 28.11.2008; amendment and addition, No. 109 of 23.12.2008, effective from 01.01.2009; amendment, No. 23 of 27.03.2009, effective from 01.04.2009; addition, No. 25 of 03.04.2009, effective from 01.06.2009; amendment and addition, No. 35 of 12.05.2009, effective from 12.05.2009; amendment and addition, No. 41 of 02.06.2009, effective from 02.06.2009; amendment and addition, No. 42 of 05.06.2009; amendment, No. 93 of 24.11.2009, effective from 25.12.2009; amendment, No. 95 of 01.12.2009, effective from 01.01.2010; amendment and addition, No. 99 of 15.12.2009, effective from 01.01.2010; addition, No. 103 of 29.12.2009, effective from 29.12.2009; amendment, No. 16 of 26.02.2010, effective from 26.02.2010; amendment and addition, No. 19 of 09.03.2010; amendment and addition, No. 43 of 08.06.2010; amendment and addition, No. 49 of 29.06.2010, effective from 01.07.2010; addition, No. 58 of 30.07.2010, effective from 30.07.2010; amendment and addition, No. 59 of 31.07.2010, effective from 31.07.2010; amendment, No. 88 of 09.11.2010, effective from 01.01.2011; amendment, No. 97 of 10.12.2010, effective from 10.12.2010; amendment, No. 98 of 14.12.2010, effective from 01.01.2011; amendment and addition, No. 100 of 21.12.2010, effective from 01.01.2011; amendment, No. 45 of 14.06.2011 with DECISION No. 7 of 31.05.2011 of the CC of the RoB on case No. 21/2010; amendment and addition, No. 60 of 05.08.2011, effective from 05.08.2011; amendment, No. 77 of 04.10.2011; amendment and addition, No. 100 of 20.12.2011, effective from 01.01.2012; addition, No. 7 of 24.01.2012; amendment and addition, No. 21 of 13.03.2012; amendment and addition, No. 38 of 18.05.2012, effective from 01.07.2012; amendment, No. 40 of 29.05.2012; addition, No. 44 of 12.06.2012, effective from 01.07.2012; amendment and addition, No. 58 of 31.07.2012, effective from 01.08.2012; amendment and addition, No. 81 of 23.10.2012, effective from 01.09.2012; amendment and addition, No. 89 of 13.11.2012, effective from 01.01.2013; amendment and addition, No. 94 of 30.11.2012, effective from 01.01.2013; amendment and addition, No. 99 of 14.12.2012, effective from 01.01.2013; amendment and addition, No. 15 of 15.02.2013, effective from 01.01.2014; amendment and addition, No. 20 of 28.02.2013; addition, No. 70 of 09.08.2013, effective from 09.08.2013; amendment, No. 98 of 12.11.2013, effective from 01.12.2013; addition, No. 104 of 03.12.2013, effective from 01.01.2014; amendment and addition, No. 106 of 10.12.2013, effective from 01.01.2014; amendment and addition, No. 109 of 20.12.2013, effective from 01.01.2014; amendment, No. 111 of 27.12.2013, effective from 01.01.2014; amendment and addition, No. 1 of 03.01.2014, effective from 01.01.2014; amendment, No. 18 of 04.03.2014, effective from 04.03.2014; amendment, No. 27 of 25.03.2014, effective from 01.01.2014; amendment, No. 35 of 22.04.2014; amendment, No. 53 of 27.06.2014; amendment and addition, No. 107 of 24.12.2014, effective from 01.01.2015; amendment, No. 12 of 13.02.2015; amendment, No. 14 of 20.02.2015; amendment and addition, No. 22 of 24.03.2015, effective from 24.03.2015 for the amendments introduced by the Law on Amendment and Addition of the Law on the Activity of Collective Investment Schemes and Other Collective Investment Undertakings and from 01.01.2017 for the amendments introduced by the Law on Amendment and Addition of the Commercial Register Act; amendment and addition, No. 54 of 17.07.2015, effective from 17.07.2015; amendment and addition, No. 61 of 11.08.2015, effective from 01.01.2016; amendment and addition, No. 79 of 13.10.2015, effective from 01.11.2015; amendment, No. 95 of 08.12.2015, effective from 01.01.2016; amendment and addition, No. 98 of 15.12.2015, effective from 01.01.2016; amendment, No. 102 of 29.12.2015, effective from 01.01.2016; amendment, No. 62 of 09.08.2016, effective from 09.08.2016; amendment and addition, No. 95 of 29.11.2016; amendment and addition, No. 98 of 09.12.2016, effective from 01.01.2017; amendment and addition, No. 105 of 30.12.2016, effective from 30.12.2016; amendment and addition, No. 62 of 01.08.2017; amendment and addition, No. 92 of 17.11.2017; amendment and addition, No. 99 of 12.12.2017, effective from 01.01.2018; amendment and addition, No. 103 of 28.12.2017, effective from 01.01.2018; amendment and addition, No. 7 of 19.01.2018; amendment and addition, No. 15 of 16.02.2018, effective from 16.02.2018; correction, No. 16 of 20.02.2018; amendment, No. 17 of 23.02.2018; amendment and addition, No. 30 of 03.04.2018, effective from 01.07.2018; amendment and addition, No. 46 of 01.06.2018, effective from 21.05.2018; addition, No. 53 of 26.06.2018; amendment, No. 64 of 03.08.2018, effective from 01.01.2018; addition, No. 77 of 18.09.2018, effective from 01.01.2019; addition, No. 88 of 23.10.2018, effective from 01.01.2019; amendment, No. 98 of 27.11.2018, effective from 18.11.2018; amendment and addition, No. 102 of 11.12.2018, effective from 01.01.2019; amendment, No. 105 of 18.12.2018, effective from 01.01.2020; amendment and addition, No. 12 of 08.02.2019; addition, No. 35 of 30.04.2019; amendment and addition, No. 83 of 22.10.2019, effective from 22.10.2019; amendment and addition, No. 94 of 29.11.2019; amendment and addition, No. 99 of 17.12.2019, effective from 01.01.2020; amendment and addition, No. 26 of 22.03.2020; amendment and addition, No. 28 of 24.03.2020, effective from 13.03.2020; amendment and addition, No. 34 of 09.04.2020, effective from 09.04.2020; affected by the Supplementary Amendment to the Health Act, No. 44 of 13.05.2020, effective from 14.05.2020; amendment, No. 51 of 05.06.2020; affected by the Supplementary Amendment to the Value Added Tax Act, No. 55 of 19.06.2020, effective from 01.07.2020; amendment and addition, No. 64 of 18.07.2020, effective from 21.08.2020; amendment, No. 69 of 04.08.2020; amendment and addition, No. 103 of 04.12.2020, effective from 01.01.2021; amendment, No. 109 of 22.12.2020, effective from 22.12.2020; amendment, No. 12 of 12.02.2021, effective from 12.02.2021; amendment and addition, No. 19 of 05.03.2021; amendment, No. 21 of 12.03.2021; amendment and addition, No. 77 of 16.09.2021, effective from 25.12.2021 for the amendments introduced by the LAW on Amendment and Addition of the Law on the Budget of the State Social Insurance for 2021 and from 16.09.2021 for the amendments introduced by the LAW on Amendment and Addition of the State Budget of the Republic of Bulgaria for 2021; amendment and addition, No. 16 of 25.02.2022; amendment, No. 18 of 04.03.2022, effective from 01.01.2022; amendment and addition, No. 25 of 29.03.2022, effective from 08.07.2022; addition, No. 51 of 01.07.2022, effective from 01.07.2022 for the amendments introduced by the LAW on Amendment of the Law on the Budget of the State Social Insurance for 2022; affected by the Supplementary Amendment to the Law on Measures and Actions during the State of Emergency declared by a decision of the National Assembly of 13 March 2020 and for overcoming the consequences, No. 53 of 08.07.2022, effective from 01.07.2022; amendment, No. 58 of 23.07.2022, effective from 01.01.2023; amendment and addition, No. 62 of 05.08.2022, effective from 01.08.2022; addition, No. 8 of 25.01.2023; amendment, No. 53 of 20.06.2023, effective from 10.06.2023; amendment and addition, No. 66 of 01.08.2023, effective from 01.08.2023; amendment and addition, No. 84 of 06.10.2023, as the amendments by the CPC enter into force from 06.10.2023; amendment and addition, No. 85 of 10.10.2023, effective from 10.10.2023; amendment and addition, No. 106 of 22.12.2023, effective from 01.01.2024; amendment, No. 2 of 05.01.2024, effective from 05.01.2024; amendment and addition, No. 16 of 23.02.2024; amendment, No. 27 of 29.03.2024; addition, No. 66 of 06.08.2024; amendment and addition, No. 67 of 09.08.2024; amendment, No. 70 of 20.08.2024, effective from the date determined in the Decision of the Council of the European Union on the accession of the Republic of Bulgaria to the euro, adopted in accordance with Article 140(2) TFEU, and the Council Regulation of the European Union, adopted in accordance with Article 140(3) TFEU; amendment, No. 79 of 17.09.2024; addition, No. 82 of 27.09.2024; amendment and addition, No. 25 of 25.03.2025, effective from 01.01.2025; amendment, No. 48 of 13.06.2025 with Decision No. 6 of 05.06.2025 of the CC of the RoB on case No. 28/2024; amendment and addition, No. 49 of 17.06.2025; amendment and addition, No. 54 of 04.07.2025; addition, No. 100 of 25.11.2025, effective from 01.01.2026; amendment, No. 16 of 10.02.2026; amendment and addition, No. 25 of 10.03.2026; amendment and addition, No. 27 of 17.03.2026, effective from 01.01.2027; amendment and addition, No. 51 of 05.06.2026, effective from 05.06.2026; amendment, No. 52 of 08.06.2026, effective from 01.07.2026
Subject Art. 1. (Added - State Gazette, No. 1 of 2002, effective from 01.01.2002; amended, No. 67 of 2003; amended and added, No. 85 of 2023, effective from 10.10.2023.) This Code regulates public relations related to:
PART ONE STATE SOCIAL INSURANCE (Title amended - State Gazette, No. 67 of 2003)
Chapter One GENERAL PROVISIONS
Scope of Insurance Art. 2. (Amended - State Gazette, No. 109 of 2008, effective from 01.01.2009; amended and added, No. 61 of 2015, effective from 01.01.2016.) (1) (Previous text of Art. 2 - State Gazette, No. 109 of 2008, effective from 01.01.2009.) State social insurance provides benefits, assistance and pensions in cases of:
Principles of Insurance Art. 3. State social insurance is implemented on the basis of the principles of:
Performance of Obligations during a State of Emergency Art. 3a. (New - State Gazette, No. 28 of 2020, effective from 13.03.2020.) (1) In the event of a state of emergency under Art. 84, item 12 of the Constitution of the Republic of Bulgaria:
Insured Persons Art. 4. (Added, No. 113 of 2007, effective from 01.01.2008; amended and added, No. 43 of 2008, effective from 01.01.2008; amended, No. 109 of 2008, effective from 01.01.2009; added, No. 25 of 03.04.2009, effective from 01.06.2009; amended, No. 35 of 2009, effective from 12.05.2009; added, No. 99 of 2009, effective from 01.01.2010; amended, No. 49 of 2010, effective from 01.07.2010; added, No. 59 of 2010, effective from 31.07.2010; amended and added, No. 100 of 2010, effective from 01.01.2011; amended, No. 60 of 2011, effective from 05.08.2011; amended and added, No. 58 of 2012, effective from 01.08.2012; added, No. 81 of 2012, effective from 01.09.2012; amended, No. 99 of 2012, effective from 01.01.2013; added, No. 70 of 2013, effective from 09.08.2013; amended, No. 106 of 2013, effective from 01.01.2014; amended and added, No. 107 of 2014, effective from 01.01.2015; amended, No. 12 of 2015; amended and added, No. 54 of 2015, effective from 17.07.2015; added, No. 61 of 2015, effective from 01.01.2016; added, No. 79 of 2015, effective from 01.11.2015; amended and added, No. 98 of 2016, effective from 01.01.2017; amended and added, No. 102 of 2018, effective from 01.01.2019; amended, No. 109 of 2020, effective from 22.12.2020; added, No. 100 of 2025, effective from 01.01.2026.) (1) (Amended - State Gazette, No. 109 of 2008, effective from 01.01.2009.) The following are compulsorily insured for general illness and maternity, disability due to general illness, old age and death, occupational accident and occupational disease and unemployment under this Code: