The documents to establish of pensionable service (UP-3) and insurance income (UP-2) shall be issued free of accounting of the company in accordance with Art. 5 para. 7 of the Social Insurance Code.

These documents are prepared by the accounting within 30 days after termination of employment of the employee. And in case the request is made by the employee for the preparation deadline is 14 days from the date of the application. Therefore it is important to know that no one can refuse you give you issue these documents and each is obliged to observe over the statutory deadlines.

In the event that the company where you worked has stopped activity of NSSI can issue you a contribution period and pensionable income.

Accounting Services Bulgaria

Accounting Services Bulgaria

According to the Social Insurance Code self employed are:

- Freelancers and / or craft activity of registration;
- Persons engaged in work as sole traders, owners or partners in commercial companies and individuals – members of the unincorporated companies;
- Registered farmers or tobacco producers.

The Self-employed individuals are obliged to submit to the NRA declaration form for the initiation, cessation, renewal or discontinuation of employment in 7 – days of the occurrence of the relevant circumstance.

The minimum monthly insurance income for self-employed persons is 420.00 BGN.The exception are registered farmers and tobacco producers, for which the minimum monthly insurance income is 240.00 BGN.

The maximum monthly insurable income for self-employed persons is 2 400.00 BGN.
It is important to note that the declaration is complete with address identity card of the person and submitted to the Territorial office at this address.

After submit a declaration of self-employed persons are required to submit a declaration form 1 to 25 day of the month following the month and accordingly pay their obligations to the NRA PIN. Declaration form 6 is submitted once a year by 30 April of the calendar year following the year to which it relates.

The Self-employed individuals also submitted a declaration under Article 50 of the Personal Income Tax Act of the final amount of the insurance income.

Accounting Services Bulgaria

Accounting Services Bulgaria