Social Security Code

SOCIAL SECURITY CODE (Title amended - SG, No. 67 of 2003) Promulgated, SG, No. 110 of 17.12.1999, effective 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; amended and supplemented, No. 64 of 4.08.2000, amended, No. 1 of 2.01.2001, supplemented, No. 35 of 10.04.2001, amended, No. 41 of 24.04.2001, amended and supplemented, No. 1 of 4.01.2002, effective 01.01.2002, amended, No. 10 of 29.01.2002, effective 1.01.2002, amended and supplemented, No. 45 of 30.04.2002, effective 30.04.2002, No. 74 of 30.07.2002, effective 1.01.2003, supplemented, No. 112 of 29.11.2002, amended and supplemented, No. 119 of 27.12.2002, effective 1.01.2003, supplemented, No. 120 of 29.12.2002, amended and supplemented, No. 8 of 28.01.2003, effective 1.03.2003, supplemented, No. 42 of 9.05.2003, amended and supplemented, No. 67 of 29.07.2003, supplemented, No. 95 of 28.10.2003, amended and supplemented, No. 112 of 23.12.2003, effective 1.01.2004, amended, No. 114 of 30.12.2003, amended and supplemented, No. 12 of 13.02.2004, amended, No. 21 of 16.03.2004, effective 1.01.2004, supplemented, No. 38 of 11.05.2004, amended and supplemented, No. 52 of 18.06.2004, effective 1.08.2004, No. 53 of 22.06.2004, effective 1.01.2005, No. 69 of 6.08.2004, effective 1.07.2004, amended, No. 70 of 10.08.2004, effective 1.01.2005, amended and supplemented, No. 112 of 23.12.2004, effective 1.01.2005, amended, No. 115 of 30.12.2004, effective 1.01.2005, amended and supplemented, No. 38 of 3.05.2005, amended, No. 39 of 10.05.2005, effective 11.02.2006, No. 76 of 20.09.2005, effective 1.01.2007, No. 102 of 20.12.2005, effective 20.12.2005, amended and supplemented, No. 103 of 23.12.2005, effective 1.01.2006, No. 104 of 27.12.2005, effective 1.01.2006, No. 105 of 29.12.2005, effective 1.01.2006, amended and supplemented, No. 17 of 24.02.2006, amended, No. 30 of 11.04.2006, effective 12.07.2006, No. 34 of 25.04.2006, effective 01.01.2008, amended and supplemented, 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 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; amended, No. 82 of 10.10.2006; amended, No. 95 of 24.11.2006, effective 01.01.2007; amended, No. 102 of 19.12.2006; amended and supplemented, No. 105 of 22.12.2006, effective 01.01.2007; No. 41 of 22.05.2007; amended No. 52 of 29.06.2007, effective 01.11.2007; amended, No. 64 of 07.08.2007; No. 77 of 25.09.2007, effective 01.10.2007; supplemented, No. 97 of 23.11.2007; No. 100 of 30.11.2007, effective 20.12.2007; amended and supplemented, No. 109 of 20.12.2007, effective 01.01.2008; amended and supplemented, No. 113 of 28.12.2007, effective 01.01.2008; amended and supplemented, No. 33 of 28.03.2008; amended and supplemented, No. 43 of 29.04.2008, effective 01.01.2008; amended, No. 67 of 29.07.2008; supplemented, No. 69 of 05.08.2008; amended, No. 89 of 14.10.2008; amended, No. 102 of 28.11.2008; amended and supplemented, No. 109 of 23.12.2008, effective 01.01.2009; amended, No. 23 of 27.03.2009, effective 01.04.2009; supplemented, No. 25 of 03.04.2009, effective 01.06.2009; amended and supplemented, No. 35 of 12.05.2009, effective 12.05.2009; amended and supplemented, No. 41 of 02.06.2009, effective 02.06.2009; amended and supplemented, No. 42 of 05.06.2009; amended, No. 93 of 24.11.2009, effective 25.12.2009; amended, No. 95 of 01.12.2009, effective 01.01.2010; amended and supplemented, No. 99 of 15.12.2009, effective 01.01.2010; supplemented, No. 103 of 29.12.2009, effective 29.12.2009; amended, No. 16 of 26.02.2010, effective 26.02.2010; amended and supplemented, No. 19 of 09.03.2010; amended and supplemented, No. 43 of 08.06.2010; amended and supplemented, No. 49 of 29.06.2010, effective 01.07.2010; supplemented, No. 58 of 30.07.2010, effective 30.07.2010; amended and supplemented, No. 59 of 31.07.2010, effective 31.07.2010; amended, No. 88 of 09.11.2010, effective 01.01.2011; amended, No. 97 of 10.12.2010, effective 10.12.2010; amended, No. 98 of 14.12.2010, effective 01.01.2011; amended and supplemented, No. 100 of 21.12.2010, effective 01.01.2011; amended, No. 45 of 14.06.2011 with DECISION No. 7 of 31.05.2011 of the Constitutional Court of the Republic of Bulgaria on const. case No. 21/2010; amended and supplemented, No. 60 of 05.08.2011, effective 05.08.2011; amended, No. 77 of 04.10.2011; amended and supplemented, No. 100 of 20.12.2011, effective 01.01.2012; supplemented, No. 7 of 24.01.2012; amended and supplemented, No. 21 of 13.03.2012; amended and supplemented, No. 38 of 18.05.2012, effective 01.07.2012; amended, No. 40 of 29.05.2012; supplemented, No. 44 of 12.06.2012, effective 01.07.2012; amended and supplemented, No. 58 of 31.07.2012, effective 01.08.2012; amended and supplemented, No. 81 of 23.10.2012, effective 01.09.2012; amended and supplemented, No. 89 of 13.11.2012, effective 01.01.2013; amended and supplemented, No. 94 of 30.11.2012, effective 01.01.2013; amended and supplemented, No. 99 of 14.12.2012, effective 01.01.2013; amended and supplemented, No. 15 of 15.02.2013, effective 01.01.2014; amended and supplemented, No. 20 of 28.02.2013; supplemented, No. 70 of 09.08.2013, effective 09.08.2013; amended, No. 98 of 12.11.2013, effective 01.12.2013; supplemented, No. 104 of 03.12.2013, effective 01.01.2014; amended and supplemented, No. 106 of 10.12.2013, effective 01.01.2014; amended and supplemented, No. 109 of 20.12.2013, effective 01.01.2014; amended, No. 111 of 27.12.2013, effective 01.01.2014; amended and supplemented, No. 1 of 03.01.2014, effective 01.01.2014; amended, No. 18 of 04.03.2014, effective 04.03.2014; amended, No. 27 of 25.03.2014, effective 01.01.2014; amended, No. 35 of 22.04.2014; amended, No. 53 of 27.06.2014; amended and supplemented, No. 107 of 24.12.2014, effective 01.01.2015; amended, No. 12 of 13.02.2015; amended, No. 14 of 20.02.2015; amended and supplemented, No. 22 of 24.03.2015, effective 24.03.2015 for the amendments introduced by the Law on Amendment and Supplement to 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 Supplement to the Commercial Register Act; amended and supplemented, No. 54 of 17.07.2015, effective 17.07.2015; amended and supplemented, No. 61 of 11.08.2015, effective 01.01.2016; amended and supplemented, No. 79 of 13.10.2015, effective 01.11.2015; amended, No. 95 of 08.12.2015, effective 01.01.2016; amended and supplemented, No. 98 of 15.12.2015, effective 01.01.2016; amended, No. 102 of 29.12.2015, effective 01.01.2016; amended, No. 62 of 09.08.2016, effective 09.08.2016; amended and supplemented, No. 95 of 29.11.2016; amended and supplemented, No. 98 of 09.12.2016, effective 01.01.2017; amended and supplemented, No. 105 of 30.12.2016, effective 30.12.2016; amended and supplemented, No. 62 of 01.08.2017; amended and supplemented, No. 92 of 17.11.2017; amended and supplemented, No. 99 of 12.12.2017, effective 01.01.2018; amended and supplemented, No. 103 of 28.12.2017, effective 01.01.2018; amended and supplemented, No. 7 of 19.01.2018; amended and supplemented, No. 15 of 16.02.2018, effective 16.02.2018; corrected, No. 16 of 20.02.2018; amended, No. 17 of 23.02.2018; amended and supplemented, No. 30 of 03.04.2018, effective 01.07.2018; amended and supplemented, No. 46 of 01.06.2018, effective 21.05.2018; supplemented, No. 53 of 26.06.2018; amended, No. 64 of 03.08.2018, effective 01.01.2018; supplemented, No. 77 of 18.09.2018, effective 01.01.2019; supplemented, No. 88 of 23.10.2018, effective 01.01.2019; amended, No. 98 of 27.11.2018, effective 18.11.2018; amended and supplemented, No. 102 of 11.12.2018, effective 01.01.2019; amended, No. 105 of 18.12.2018, effective 01.01.2020; amended and supplemented, No. 12 of 08.02.2019; supplemented, No. 35 of 30.04.2019; amended and supplemented, No. 83 of 22.10.2019, effective 22.10.2019; amended and supplemented, No. 94 of 29.11.2019; amended and supplemented, No. 99 of 17.12.2019, effective 01.01.2020; amended and supplemented, No. 26 of 22.03.2020; amended and supplemented, No. 28 of 24.03.2020, effective 13.03.2020; amended and supplemented, No. 34 of 09.04.2020, effective 09.04.2020; affected by the Law on Amendment and Supplement to the Health Act, No. 44 of 13.05.2020, effective 14.05.2020; amended, No. 51 of 05.06.2020; affected by the Law on Amendment and Supplement to the Value Added Tax Act, No. 55 of 19.06.2020, effective 01.07.2020; amended and supplemented, No. 64 of 18.07.2020, effective 21.08.2020; amended, No. 69 of 04.08.2020; amended and supplemented, No. 103 of 04.12.2020, effective 01.01.2021; amended, No. 109 of 22.12.2020, effective 22.12.2020; amended, No. 12 of 12.02.2021, effective 12.02.2021; amended and supplemented, No. 19 of 05.03.2021; amended, No. 21 of 12.03.2021; amended and supplemented, No. 77 of 16.09.2021, effective 25.12.2021 for the amendments introduced by the LAW on Amendment and Supplement to the State Social Insurance Budget Act for 2021 and from 16.09.2021 for the amendments introduced by the LAW on Amendment and Supplement to the State Budget of the Republic of Bulgaria Act for 2021; amended and supplemented, No. 16 of 25.02.2022; amended, No. 18 of 04.03.2022, effective 01.01.2022; amended and supplemented, No. 25 of 29.03.2022, effective 08.07.2022; supplemented, No. 51 of 01.07.2022, effective 01.07.2022 for the amendments introduced by the LAW on Amendment to the State Social Insurance Budget Act for 2022; affected by the Law on Amendment to the Law on Measures and Actions during the State of Emergency, declared by a decision of the National Assembly of March 13, 2020, and for overcoming the consequences, No. 53 of 08.07.2022, effective 01.07.2022; amended, No. 58 of 23.07.2022, effective 01.01.2023; amended and supplemented, No. 62 of 05.08.2022, effective 01.08.2022; supplemented, No. 8 of 25.01.2023; amended, No. 53 of 20.06.2023, effective 10.06.2023; amended and supplemented, No. 66 of 01.08.2023, effective 01.08.2023; amended and supplemented, No. 84 of 06.10.2023, with the amendments by the Law on Anti-Corruption entering into force on 06.10.2023; amended and supplemented, No. 85 of 10.10.2023, effective 10.10.2023; amended and supplemented, No. 106 of 22.12.2023, effective 01.01.2024; amended, No. 2 of 05.01.2024, effective 05.01.2024; amended and supplemented, No. 16 of 23.02.2024; amended, No. 27 of 29.03.2024; supplemented, No. 66 of 06.08.2024; amended and supplemented, No. 67 of 09.08.2024; amended, No. 70 of 20.08.2024, effective from the date determined in the Decision of the Council of the European Union on the adoption of the euro by the Republic of Bulgaria, adopted in accordance with Art. 140, paragraph 2 of the TFEU, and a Regulation of the Council of the European Union, adopted in accordance with Art. 140, paragraph 3 of the TFEU; amended, No. 79 of 17.09.2024; supplemented, No. 82 of 27.09.2024; amended and supplemented, No. 25 of 25.03.2025, effective 01.01.2025; amended, No. 48 of 13.06.2025 with Decision No. 6 of 05.06.2025 of the Constitutional Court of the Republic of Bulgaria on const. case No. 28/2024; amended and supplemented, No. 49 of 17.06.2025; amended and supplemented, No. 54 of 04.07.2025; supplemented, No. 100 of 25.11.2025, effective 01.01.2026; amended, No. 16 of 10.02.2026; amended and supplemented, No. 25 of 10.03.2026; amended and supplemented, No. 27 of 17.03.2026, effective 01.01.2027; amended and supplemented, No. 51 of 05.06.2026, effective 05.06.2026; amended, No. 52 of 08.06.2026, effective 01.07.2026; amended, No. 67 of 24.07.2026; amended and supplemented, No. 68 of 28.07.2026, effective 01.01.2026. Subject Matter Art. 1. (Supplemented - SG, No. 1 of 2002, effective 01.01.2002; amended, No. 67 of 2003; amended and supplemented, No. 85 of 2023, effective 10.10.2023) This Code regulates public relations related to:

1. state social insurance for general illness, occupational accident, occupational disease, maternity, unemployment, old age, and death;
2. supplementary social insurance, which includes: a) supplementary mandatory pension insurance for old age and death; b) (amended - SG, No. 56 of 2006, effective from the date of entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union) supplementary voluntary pension insurance in funds for supplementary voluntary pension insurance for old age, disability, and death or in funds for supplementary voluntary pension insurance under professional schemes for old age; c) (new - SG, No. 85 of 2023, effective 10.10.2023) supplementary voluntary pension insurance under a Pan-European Personal Pension Product (PEPP) in accordance with Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a Pan-European Personal Pension Product (PEPP) (OJ, L 198/1 of 25 July 2019), hereinafter referred to as "Regulation (EU) 2019/1238"; d) (previous sub-item "c" - SG, No. 85 of 2023, effective 10.10.2023) supplementary voluntary insurance for unemployment and/or professional qualification. PART ONE STATE SOCIAL INSURANCE (Title amended - SG, No. 67 of 2003) Chapter One GENERAL PROVISIONS Scope of Insurance Art. 2. (Amended - SG, No. 109 of 2008, effective 01.01.2009; amended and supplemented, No. 61 of 2015, effective 01.01.2016) (1) (Previous text of Art. 2 - SG, No. 109 of 2008, effective 01.01.2009) State social insurance provides benefits, aids, and pensions for:
3. temporary incapacity for work;
4. temporary reduced working capacity;
5. disability;
6. maternity;
7. (new - SG, No. 1 of 2002, effective 01.01.2002) unemployment;
8. (previous item 5 - SG, No. 1 of 2002, effective 01.01.2002) old age;
9. (previous item 6 - SG, No. 1 of 2002, effective 01.01.2002) death. (2) (New - SG, No. 109 of 2008, effective 01.01.2009) Persons subject to state social insurance are insured in:
10. "General Illness and Maternity" Fund for general illness and maternity, which includes insurance for temporary incapacity for work, temporary reduced working capacity, and maternity;
11. "Pensions" Fund for disability due to general illness, old age, and death;
12. (new - SG, No. 61 of 2015, effective 01.01.2016) "Pensions for persons under Art. 69" Fund for disability due to general illness, old age, and death;
13. (previous item 3 - SG, No. 61 of 2015, effective 01.01.2016) "Occupational Accident and Occupational Disease" Fund for occupational accident and occupational disease, which includes disability, death, temporary incapacity for work, and temporary reduced working capacity, due to occupational accident and occupational disease;
14. (previous item 4 - SG, No. 61 of 2015, effective 01.01.2016) "Unemployment" Fund for unemployment. (3) (New - SG, No. 109 of 2008, effective 01.01.2009; amended and supplemented, No. 61 of 2015, effective 01.01.2016) For insured persons under Art. 4, para. 1, insurance contributions are paid in the amounts determined for the "General Illness and Maternity", "Pensions", "Pensions for persons under Art. 69", "Occupational Accident and Occupational Disease", "Unemployment" and "Teachers' Pension Fund" funds. (4) (New - SG, No. 109 of 2008, effective 01.01.2009) For persons insured for occupational accident and occupational disease, insurance contributions are paid in the amounts determined for the "Occupational Accident and Occupational Disease" Fund. (5) (New - SG, No. 109 of 2008, effective 01.01.2009) For persons insured for disability due to general illness, for old age, and for death, insurance contributions are paid in the amounts determined for the "Pensions" Fund. (6) (New - SG, No. 61 of 2015, effective 01.01.2016) Teachers are insured for old age also in the Teachers' Pension Fund with a separate insurance contribution. Principles of Insurance Art. 3. State social insurance is carried out on the basis of the principles of:
15. mandatory and universal nature of insurance;
16. solidarity of insured persons;
17. equality of insured persons;
18. social dialogue in the management of the insurance system;
19. fund organization of insurance funds. Fulfillment of Obligations during a Declared State of Emergency Art. 3a. (New - SG, No. 28 of 2020, effective 13.03.2020) (1) In the event of a declared state of emergency under Art. 84, item 12 of the Constitution of the Republic of Bulgaria:
20. the legally defined deadlines, provided for insured persons and pensioners, in connection with the application of Part One, Chapters Four - Eight, cease to run;
21. applications, complaints, and other documents related to monetary benefits, aids, and pensions are submitted electronically in accordance with the Electronic Document and Electronic Certification Services Act or with a personal identification code, or through a licensed postal operator;
22. the failure of officials under Art. 40, para. 3, Art. 54g, para. 1, and Art. 98, para. 1 to rule within the deadline due to reasons attributable to the state of emergency, is not considered a tacit refusal within the meaning of Art. 58, para. 1 of the Administrative Procedure Code. (2) Documents under para. 1, item 2, submitted by insured persons and pensioners within 14 days after the lifting of the state of emergency to the respective territorial unit of the National Social Security Institute, are considered submitted on time. Insured Persons Art. 4. (Supplemented, No. 113 of 2007, effective 01.01.2008; amended and supplemented, No. 43 of 2008, effective 01.01.2008; amended, No. 109 of 2008, effective 01.01.2009; supplemented, No. 25 of 03.04.2009, effective 01.06.2009; amended, No. 35 of 2009, effective 12.05.2009; supplemented, No. 99 of 2009, effective 01.01.2010; amended, No. 49 of 2010, effective 01.07.2010; supplemented, No. 59 of 2010, effective 31.07.2010; amended and supplemented, No. 100 of 2010, effective 01.01.2011; amended, No. 60 of 2011, effective 05.08.2011; amended and supplemented, No. 58 of 2012, effective 01.08.2012; supplemented, No. 81 of 2012, effective 01.09.2012; amended, No. 99 of 2012, effective 01.01.2013; supplemented, No. 70 of 2013, effective 09.08.2013; amended, No. 106 of 2013, effective 01.01.2014; amended and supplemented, No. 107 of 2014, effective 01.01.2015; amended, No. 12 of 2015; amended and supplemented, No. 54 of 2015, effective 17.07.2015; supplemented, No. 61 of 2015, effective 01.01.2016; supplemented, No. 79 of 2015, effective 01.11.2015; amended and supplemented, No. 98 of 2016, effective 01.01.2017; amended and supplemented, No. 102 of 2018, effective 01.01.2019; amended, No. 109 of 2020, effective 22.12.2020; supplemented, No. 100 of 2025, effective 01.01.2026) (1) (Amended - SG, No. 109 of 2008, effective 01.01.2009) Mandatorily 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 are:
23. (supplemented - SG, No. 119 of 2002, effective 01.01.2003, amended, No. 68 of 2006, effective 01.01.2007; supplemented, No. 99 of 2009, effective 01.01.2010; amended, No. 49 of 2010, effective 01.07.2010; supplemented, No. 100 of 2010, effective 01.01.2011; amended, No. 107 of 2014, effective 01.01.2015; supplemented, No. 98 of 2016, effective 01.01.2017) workers and employees, regardless of the nature of the work, the method of payment, and the source of financing, with the exception of persons under para. 10 and Art. 4a, para. 1. Persons included in maternity support and employment promotion programs are not insured for unemployment if this is provided for in the respective program;
24. (supplemented - SG, No. 106 of 2013, effective 01.01.2014) civil servants under the Civil Servant Act;
25. (new - SG, No. 74 of 2002, effective 01.01.2003; amended - SG, No. 105 of 2006, effective 01.01.2007; supplemented, No. 109 of 2008, effective 01.01.2009) judges, prosecutors, investigators, state enforcement agents, registration judges, and court employees, as well as members of the Supreme Judicial Council and inspectors in the Inspectorate to the Supreme Judicial Council;
26. (amended - SG, No. 64 of 2000, previous item 3, No. 74 of 2002, effective 01.01.2003, amended, No. 119 of 2002, effective 01.01.2003, No. 68 of 2006, effective 1.05.2006; supplemented, No. 113 of 2007, effective 01.01.2007; amended and supplemented, No. 43 of 2008, effective 01.01.2008; supplemented, No. 25 of 2009, effective 01.06.2009; amended, No. 35 of 2009, effective 12.05.2009; amended, No. 99 of 2012, effective 01.01.2013; supplemented, No. 70 of 2013, effective 09.08.2013; supplemented, No. 61 of 2015, effective 01.01.2016; supplemented, No. 79 of 2015, effective 01.11.2015; amended, No. 109 of 2020, effective 22.12.2020) military personnel under the Defense and Armed Forces of the Republic of Bulgaria Act, reservists on active duty and reservists on fixed-term service in the voluntary reserve under the Reserve of the Armed Forces of the Republic of Bulgaria Act, civil servants under the Ministry of Interior Act and the Sentences Execution and Detention Act, civil servants under the State Agency "National Security" Act, the State Intelligence Agency Act, and the Special Surveillance Means Act, officers and sergeants under the National Security Service Act, as well as persons under Art. 69, para. 6;
27. (amended - SG, No. 1 of 2002, effective 01.01.2002, previous item 4, No. 74 of 2002, effective 01.01.2003) members of cooperatives performing labor activities and receiving remuneration in the cooperative; members of cooperatives working without labor relations in the cooperative are not insured for unemployment;
28. (previous item 5 - SG, No. 74 of 2002, effective 01.01.2003; repealed, No. 107 of 2014, effective 01.01.2015);
29. (previous item 6 - SG, No. 74 of 2002, effective 01.01.2003; supplemented, No. 105 of 2006, effective 01.01.2007; amended, No. 99 of 2012, effective 01.01.2013; amended, No. 106 of 2013, effective 01.01.2014; supplemented, No. 107 of 2014, effective 01.01.2015; amended, No. 98 of 2016, effective 01.01.2017) managers and procurators of commercial companies, sole traders, their branches and branches of foreign legal entities, members of boards of directors, management and supervisory boards and controllers of commercial companies, syndics and liquidators, as well as persons working under management contracts for unpersonified companies and persons entrusted with the management and/or control of state and municipal enterprises under Chapter Nine of the Commercial Act, their units or other legal entities established by law;
30. (new - SG, No. 112 of 2003, effective 01.01.2004; amended, No. 100 of 2010, effective 01.01.2011; amended, No. 99 of 2012, effective 01.01.2013) persons performing labor activities in elected positions, with the exception of persons under items 1, 5 and 7, as well as clergy of the Bulgarian Orthodox Church and other registered denominations under the Religious Denominations Act.
31. (new - SG, No. 59 of 2010, effective 31.07.2010