The categories of insured persons in Bulgaria constitute an essential part of the national social and health insurance system, covering a wide range of persons subject to compulsory and voluntary insurance. Among the most frequent questions that arise among citizens and businesses are: “Who are the persons compulsorily insured for general illness, disability and unemployment?”, “What are the criteria for inclusion in different insurance categories?” and “What rights and obligations arise for insured persons in the context of current legislation?”.
According to the current provisions of the Social Insurance Code and the Law on Health Insurance, insurance relations cover all categories of persons engaged in labor or professional activity, as well as specially designated groups of citizens - workers, employees, self-insured persons, students, pensioners and others. Insurance categories include specific conditions of inclusion and various insurance risks, the purpose of which is to provide protection against certain social and economic risks such as illness, maternity, unemployment, disability or old age.
As a consulting firm, Elan Consulting provides expert assistance and services aimed at individual and business clients to properly understand and implement legal requirements. We offer support in cities such as Sofia, Burgas, Pomorie, Karnobat, Sunny Beach and others, helping with timely registration, calculation of insurance contributions and consulting on complex issues related to insurance rights and obligations.
In this article we will examine in depth the main categories of insured persons in Bulgaria, focusing on the rights, obligations and mechanisms of social protection provided for in the legislation.
The categories of insured persons in Bulgaria are defined in Social Security Code (CSR), which regulates which persons are subject to compulsory insurance and under what conditions. The insurance system in the country covers different groups of persons depending on their employment status, source of income and insurance risk to which they are exposed. This ensures coverage and fairness in social security.
According to Article 4, paragraph 1 of the CSR, persons who carry out labor activity on various grounds are compulsorily insured. These include workers under labor relations, civil servants, judges, prosecutors, investigators and others who receive remuneration or income from labor activity. The insurance for these persons covers the risks related to old age, disability due to general illness, death, general illness and maternity, accident at work and occupational disease, as well as unemployment. Employers are obliged to make social security contributions for these persons, part of which is deducted from their remuneration.
Self-insured persons are another main category regulated in Article 4, paragraph 3 of the CSR. This group includes freelancers, artisans, sole traders, registered farmers and tobacco producers. Such persons are obliged to insure themselves for old age, disability due to general illness and death, and have the right, at their choice, to insure themselves also for general illness and maternity. The insurance contributions for them are paid on the basis of their chosen insurance income, which must be within the minimum and maximum insurance income determined by the Law on the State Social Security Budget for the relevant year.
Another category of insured persons is those working without an employment relationship, referred to in Article 4, paragraph 1, item 9 of the CSR. This includes persons who receive income from civil contracts, management and control contracts, as well as other remuneration other than labor. They are subject to insurance for old age, disability due to general illness and death, and in certain cases insurance for accidents at work and occupational diseases is included.
Particular attention deserves the category of persons for whom insurance contributions are borne from the state budget. According to Art. 4, para. 2 of the CSR, this includes students, doctoral students, persons receiving unemployment benefits, and persons taking leave for pregnancy, childbirth and childcare. The state makes insurance contributions for them, ensuring that they retain their rights in the insurance system.
In addition to these basic categories, there are also specific groups of insured persons who are subject to insurance depending on the specifics of their activity or status. For example, persons working in conditions of the first and second categories of labor are subject to additional compulsory insurance in occupational pension funds, as specified in Art. 127 of the CSO. This insurance provides early retirement for people working in more severe conditions.
It is important to note that the Social Security Code defines not only the categories of insured persons, but also their rights and obligations, ensuring that all those who carry out labor activity or receive income are subject to insurance and can count on support in the event of insurance risks. This regulation is key to the functioning of the social system in Bulgaria, providing protection and stability for different groups of citizens.
So, to summarize, generally and inexhaustively, the categories of insured persons in Bulgaria are defined in the Social Security Code (CSR) and cover a wide range of individuals who are subject to compulsory or voluntary insurance. These persons are divided into the following categories:
The rights and obligations of each category of insured persons are regulated in detail in Social Security Code (CSR). Below we will consider each category, describing their rights and obligations based on the law:
According to Art. 4, para. 1, item. 1 CSR, these persons are insured for all insurance risks: general illness, maternity, disability, old age, death, occupational accident, occupational disease and unemployment.
According to Art. 4, para. 1, item. 2 CSR, they are provided for all insurance cases.
According to Art. 4, para. 3, item. 1 CSR they are compulsorily insured for disability, old age and death.
According to Art. 4, para. 3, items 2 and 3 of the CSR, these persons are obliged to insure themselves for disability, old age and death.
According to Art. 4, para. 3, item. 4 CSR, these persons are obliged to insure themselves for disability, old age and death.
Under Article 4, paragraph 3, items 5 and 6 of the CSR, if they receive monthly remuneration equal to or above the minimum wage, they are subject to insurance.
According to Art. 4, para. 1, item. 3 CSR, doctoral students are insured for disability, old age and death, unless otherwise insured.
According to Art. 4, para. 1, item 4 CSR, these persons are insured for disability, old age and death.
According to Art. 4, para. 1, item 5 et seq. 6 CSR, these persons are insured for all insurance cases.
According to Art. 4, para. 1, item. 8 CSR, they are provided for all insurance cases.
According to Art. 4, para. 1, item 9 CSR, they are subject to additional insurance in occupational pension funds.
The calculation of insurance contributions for each of the categories of insured persons in Bulgaria is strictly regulated in Social Security Code (CSR)and relevant regulatory enactments. The amount and method of making contributions depend on the category of the insured person, the type of insurance risk, as well as the minimum and maximum insurance income determined by the Law on the State Social Insurance Budget (LLC) for the relevant year.
For persons working under an employment relationship, insurance contributions are calculated on the gross remuneration or the minimum social security income for the position in question, if the salary received is lower. According to Art. 6, para. 1 CSR, contributions are distributed between the employer and the worker in the proportion established by law. For example, for general illness and maternity, old age and disability, the employer assumes most of the contribution.
Civil servants and magistrates referred to in Art. 4, para. 1, item 2 CSR, also subject to insurance for all risks. Insurance contributions for them are calculated on the fixed remuneration and are fully financed from the budget of the relevant state department.
Self-insured persons, including those engaged in the liberal professions and trades, calculate their insurance contributions on selected insurance income. According to art. 6, para. 8 CSR, this income must be between the minimum and maximum social security income determined for the year. They are obliged to make their own contributions in full and can, if desired, provide for general sickness and maternity.
Owners of sole proprietors and partners in commercial companies also calculate their insurance contributions on selected insurance income. The same rules apply to them as to self-employed persons, including the obligation to declare and make contributions in a timely manner.
Registered farmers and tobacco producers, pursuant to Art. 4, para. 3, item 4 CSR, calculate their contributions on income that cannot be below the minimum insurance income for this category of persons. They also have the right at will to provide for general illness and maternity, which increases the amount of contributions.
Non-employment workers, such as workers under civil contracts, calculate social security contributions on their remuneration after it has been reduced by the statutory costs (usually 25% or 40%, depending on the activity). If the remuneration is below the minimum wage, they are not subject to insurance unless otherwise provided.
For doctoral students who are insured according to Art. 4, para. 1, item 3 CSR, contributions are calculated on a certain income, which is fixed in the budget of the relevant higher educational institution or scientific organization. These contributions are borne by the state budget.
Persons receiving unemployment benefits pursuant to Art. 4, para. 1, item. 4 CSR, do not make insurance contributions themselves. They are financed from the state budget and are calculated on the amount of compensation received.
Military personnel and employees in the security system, in accordance with Art. 4, para. 1, item 8 CSR, are provided for all insurance cases, and the contributions are calculated on their remuneration and borne by the budget of the relevant department.
Persons working in the conditions of the first and second categories of labor are subject to additional compulsory insurance in occupational pension funds. Contributions to them are calculated as a percentage of the income specified in Art. 157 CSR, and are imported by the employer.
For voluntarily insured persons, pursuant to Article 4, para. 4 CSR, insurance contributions are calculated on income chosen by the person, the amount of contributions depends on the selected insurance risk.
An insurance relationship is a legal relationship between subjects based on statutory rights and obligations related to the provision of protection against certain social risks. The essence of the insurance legal relationship lies in the fact that it is a means of ensuring social security, regulating the material relations arising in connection with the collection, management and expenditure of funds in insurance funds.
The insurance relationship between the insured person and the insurance authority is a specific legal relationship which aims to ensure the protection of the insured person in the event of the occurrence of certain social risks. This legal relationship is governed by normative acts such as the Social Security Code (CSR) and the Health Insurance Act (WHO), which define its frameworks, subjects, content and termination.
This legal relationship representsa set of rights and obligations arising between the insured person and the insurance authority. The insured person shall be entitled to insurance benefits, allowances or pensions in the event of a corresponding insurance risk. The insurance authority, in turn, has the obligation to manage the funds raised and pay the corresponding insurance payments.
The legal characteristic of this legal relationship includes:
The legal relationship between the insured person and the insurance authority arises on the basis of law. The basis for its occurrence is the provision of the person, which begins with the submission of insurance contributions. According to Art. 4 of the CSR, compulsory insurance covers a wide range of persons, including workers, employees, self-insured persons, farmers and others. For voluntary insurance, the emergence of the legal relationship is based on a contract concluded with the insurance authority or fund.
The main prerequisites for occurrence are:
Termination of the insurance relationship occurs in the following cases:
The content of the insurance contract includes:
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The minimum social security income for each category is determined annually by the Law on the State Social Security Budget. For persons working under an employment relationship, the minimum insurance income depends on the economic activity of the employer and the position of the employee. For self-employed persons, such as sole traders and freelancers, the minimum income is fixed in the budget, but it is possible to choose an income within the defined limits. Registered farmers and tobacco producers also have a separately defined minimum income, which is significantly lower than that for the other categories.
Supplementary compulsory pension insurance is part of the second pillar of the pension system in Bulgaria. According to Art. 127 of the CSR, the funds are accumulated in individual accounts in private pension funds and provide an additional pension to that of state social insurance. Contributions to this insurance are mandatory for persons born after December 31, 1959, and are financed by both the insurer (employer) and the insured person. They provide the right to inherit the accumulated funds and offer flexible terms of payment in retirement.
Persons working abroad under a contract concluded with a Bulgarian employer are insured according to Art. 4, para. 1, item 10 of the CSO. They are subject to insurance for all insurance risks, including pension, general illness, maternity and unemployment. The insurance contributions are calculated on the agreed remuneration and are paid by the employer in Bulgaria. This guarantees these persons social security rights equivalent to those of persons working in the country.
