Self-insured persons
Задължението на самоосигуряващите се лица за осигуряване възниква от деня на започване или възобновяване на трудовата дейност и продължава до нейното прекъсване или прекратяване. При започване, прекъсване, възобновяване или прекратяване на всяка трудова дейност самоосигуряващото се лица подава декларация по утвърден образец от изпълнителния директор на НАП до компетентната териториална дирекция на НАП, в 7-дневен срок от настъпване на обстоятелствата. Ако самоосигуряващото се лице не подаде декларация за избор на вида на осигуряването в 7-дневния срок при започване и възобновяване на трудовата дейност, то подлежи на осигуряване само за инвалидност поради общо заболяване, старост и смърт – само за фонд “Пенсии“.
Self-insured persons are artists, translators, writers, composers, seafarers, owners and partners in commercial companies, lawyers, pensioners who work, etc. The insurance contributions for self-insured persons for 2020 are:
– For those born before 01.01.1960, for the Pension Fund – 19.8 %, for the OZM Fund – 3.5 %, Health Insurance – 8 %;
– For those born after 31.12.1959, for the Pension Fund – 14.8 %, for the OZM Fund – 3.5 %, Health Insurance – 8 % and SMPO (only UPF, without PPF) – 5 %.
Self-insured persons pay the due insurance contributions to the relevant account of the competent TD of the NRA, and in the documents for their payment, the personal identification number, personal identification number or official number issued by the NRA is filled in. The minimum monthly amount of the insurance income for self-insured persons who do not exercise labor activity throughout the month is determined in proportion to the working days of the month for the period during which the activity was exercised. Self-insured persons who carry out activities on different grounds pay insurance contributions for one of the grounds of their choice. For example, if the person is a farmer, a sole trader and participates as a partner in an LLC, he is insured for only one.
The monthly advance contributions of self-insured persons are paid by the 25th of the month following the month for which they are due (for example, for February 2020 - by March 25, 2020). The final social security contributions are paid during the annual equalization of the social security income for the respective year on the difference between the actual income from work of the self-insured person and his advance social security income. The annual equalization of income does not include those that are not from work - for example, royalties and license fees, subsidies to farmers, etc. The annual equalization is carried out using Table 1, which is an annex to the annual tax return. The deadline for paying the final social security contributions is April 30 of the respective year.
Providing for persons who work without an employment relationship
Persons who work without an employment relationship work under civil contract. In the case of a civil contract, there is no permanent workplace, there are no fixed working hours and the nature of the work performed is such that it is not defined as a continuous process. These are persons who work under a contract for production (Art. 258 of the Labor Code), under a contract for an order (Art. 280 of the Labor Code) and under other contracts. Parties to such contracts are called the principal/trustee and the contractor/trustee. For the period of the contract without an employment relationship, persons are subject to mandatory insurance. A person can be insured simultaneously under a civil and employment contract. Insurance contributions are paid by the insurer - the principal under the contract and by the person employed under a civil contract in a legally determined ratio. If a person works without an employment relationship, i.e. under a civil contract, after deducting the costs of the activity, if the income for the month is less than the minimum wage or if the person is not insured on another basis (Art. 4, para. 1 and para. 2 of the Social Security Code), then this person does not owe social insurance contributions. If persons who work under a civil contract also receive a pension, regardless of its type, they are insured voluntarily.
Procedure for paying social security contributions
Insurance contributions are paid monthly. They are paid by the insurers by the 25th of the month following the month in which the work was performed. Thus, the insurance contributions for the month of July of this year must be paid by the insurer by August 25th.
The contributions for the SMPS and the interest thereon are collected by the NRA through a specialized SMPS account. The NRA transfers the received contributions within 30 days of their receipt from the specialized account to the accounts of the relevant pension funds according to the choice or official distribution of each insured person. For unjustified delay in the transfer of the amounts, the NRA owes legal interest for the period of delay. The relationship between the NRA and the pension insurance company is regulated by contract.
If the person is self-insured, they must again pay them by the 25th, with the choice of doing so alone or through the insurance funds at their own expense.
The social security contributions are paid into the relevant accounts of the state social security for the various funds. This is done through payment orders from the insurers/self-insured persons. The body charged with collecting social security contributions and redistributing them is the National Revenue Agency (NRA). If the employer has not paid the due contributions into the account, this does not affect the social security rights of the insured person. In such cases, the insurer is subject to a sanction due to failure to fulfill its obligations. Whether the employer is correct and regularly makes payments into the account, the insured person can check on the website of the National Social Security Institute, where they will find an electronic service for the status of their personal account from 01.01.1997 to the present.)
Role of insurance in public life
The purpose of pension insurance is to receive income after the insured person's employment ends. Insured persons in a universal pension fund are entitled to an additional lifelong old-age pension upon reaching the age of Art. 68, para. 1 of the Social Security Code. The age for men and women increases periodically, as does the insurance period. The funds accumulated in the individual accounts in the Social Security System are the property of their holders. These accounts can be inherited after the death of the holder, as provided for in Art. 170 of the Social Security Code. The following are considered heirs: the surviving spouse, children, grandchildren, parents, grandparents.
Insured persons in an occupational pension fund are entitled to a fixed-term occupational pension for early retirement if they have:
- acquired work experience of not less than 10 years after December 31, 1999 under the conditions of the first category of work and age 10 years lower than the age for acquiring a pension for service time and old age for the third category of work;
- not less than 15 years of insurance experience after December 31, 1999 under the conditions of the second category of work or under the conditions of the first and second categories of work and age 5 years lower than the age for acquiring a pension for time served and old age for the third category of work.
Persons insured in a supplementary voluntary pension fund have the right to a personal old-age pension or the right to withdraw the accumulated funds. These funds can be inherited, as well as the funds accumulated in the UPF. Insurance in the DDPF can be transferred from the account of one fund to another.
Social and health policy, as well as the development of the relevant systems, is an open, multi-linear process that unfolds under the influence of various factors that build both the essence of the given social system at each specific historical stage, and the various impacts of a social, economic, cultural or natural-climatic nature. There is no and should not be expected to be any pre-set pattern, model of a “correct” solution, because the “correct” at any moment is that development that, in the highest optimal according to real possibilities degree, helps to solve the problems of the specific society, to preserve it and to develop at a higher level. The development of social, pension and health insurance in recent years has been faced with new challenges related to globalization and the continuous increase in the movement of money, people and goods across state borders.
Следенето на сроковете за всички задвалжителни осигурителни вноски ще ви спести глоби и лихви от държавните органи.
References:
- Law on Health Insurance. Pron. DV. No. 70 of June 19, 1998, final change and add. DV. No. 67 of July 28, 2020
- Social security code. Pron. DV. No. 110 of December 17, 1999, final change DV. No. 69 of 4 August 2020 Social Security Code
- Salchev P., Georgieva L. Principles and practices in health and pension insurance. Sofia 2008
- https://noi.bg/benefits/insurance/1914-onnl
- https://pravatami.bg/17123, Author: Rumyana Yordanova, 28/09/2016, 15/03/2018
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