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Salary & Social Insurance, taxation. NRA.bg communication. How to verify the job has done properly?

Dimitar Trendafilov

Key evidence to verify (what to look for).
Payslips and payroll registers showing gross salary, taxable base, and itemized contributions.
Bank payment orders and bank statements proving transfers to the employer’s tax accounts.
Electronic submission receipts, confirmation messages or reference numbers from the NRA e‑services portal.

Common issues to watch for and quick fixes
Mismatched amounts between payslip and bank payment; missing or late declarations; incorrect employment status or contribution base in the electronic labor records. If you find discrepancies, contact your payroll/HR and request corrected declarations or submit a query via NRA’s e‑services.

To verify your employer has properly registered your employment, paid your taxes, and submitted your social insurance in Bulgaria, you need to use the National Revenue Agency’s electronic portal (NRA/НАП) using your PIK (Personal Identification Code) or a KEP (Qualified Electronic Signature).

Here are the specific, actionable steps to verify everything is up to date:

Verify Your Employment Contract Registration

Under Bulgarian law, your employer must register your labor contract with the NRA before you start working. You can verify this by accessing your electronic labor records:

  • Log in to the NRA e-Services Portal.
  • Navigate to the “Трудови договори” (Labor Contracts) section to view the official electronic record of your active contract.

Verify Your Social Security & Income Taxes (Declarations 1 & 6)

Employers are required to submit Declaration No. 1 monthly to declare your social security contributions and taxable income, and Declaration No. 6 to declare the actual taxes due.

Verify via the National Revenue Agency (NAP)

The National Revenue Agency (NAP) portal allows you to view all data submitted by your employer.

  • What to use: Use the NRA Electronic Services Portal.
  • How to access: Log in using your Personal Identification Code (PIC) (issued free at any NAP office) or an Electronic Signature.
  • Key reports:
    • Declaration 1 and 5 Data Report: Verifies your reported gross insurance income, daily working hours, and monthly social security days.
    • Obligations and Payments Report (No. 417): Shows all actual tax and insurance transfers made on your behalf.

To verify your salary, taxes, and social insurance in Bulgaria, the definitive proof lies directly with government databases. Employers are required to report and pay taxes and insurance monthly, which you can verify independently using your personal identification credentials.

Verify via the National Revenue Agency (NAP)

The National Revenue Agency (NAP) portal allows you to view all data submitted by your employer.

  • What to use: Use the NRA Electronic Services Portal.
  • How to access: Log in using your Personal Identification Code (PIC) (issued free at any NAP office) or an Electronic Signature.
  • Key reports:
    • Declaration 1 and 5 Data Report: Verifies your reported gross insurance income, daily working hours, and monthly social security days.
    • Obligations and Payments Report (No. 417): Shows all actual tax and insurance transfers made on your behalf.

Verify via the National Social Security Institute (NOI)

To check your retirement pension contributions and track processed sick leaves or paid state benefits:

  • What to use: Use the NSSI E-Services for Insured Persons.
  • How to access: Log in using your NAP-issued PIC or an Electronic Signature.
  • Key reports: Pull the Information about filed declarations for social security to cross-check historical and current insurable income.

Verify via Payslips & Bank Statements

Always cross-reference government data with your physical or digital payslips:

  • Gross vs. Net: Ensure your employer has withheld exactly ~13.78% of your gross salary for employee social security and a flat 10% income tax on the remainder.
  • Bank Transfer: Verify that the “Net Pay” on your payslip matches the exact amount deposited into your bank account.

Check for Missing Payments or Debts

Could you tell me what type of contract you are on (e.g., standard labor contract, civil contract/Граждански договор, or are you self-insured)?

If you are interested, I can also guide you on:

  • How to obtain a PIK code (if you don’t already have one)
  • Checking your health insurance status
  • Understanding your net vs. gross salary deductions

Health Insurance Status (Quick Check)

If you just want to quickly ensure your health insurance is uninterrupted:

  • What to use: You can check your status on the NRA Free Access Services without a PIC by using the Health Insurance Status (No. 576) tool.

If you need a step-by-step breakdown of how to obtain your PIN/PIC code, or if you need help interpreting a specific payslip, let me know. -> https://paramounts.bg/en/services-for-companies-in-bulgaria/payroll/

Would you like help calculating or checking whether the exact percentage rates are being applied correctly to your current gross salary? -> https://paramounts.bg/en/faq/payroll/

Social security contributions General calculation

  • Basic social security (unemployment insurance etc.): 17,3 % of the gross salary;
  • Pension insurance: 5 % of the gross salary;
  • Health insurance: 8 % of the gross salary.

The employer has to pay 60 % of the insurance contributions, the employee the remaining 40 %.

Further, the employer has to bear the costs of the occupation accident insurance that amounts between 0,4 % and 1,1 % of the gross salary, depending on the job.

The employer is obligated to report the conclusion of an employment contract within a time period of three days to the National Revenue Agency. Besides, he must pay the social security contributions until the 25th of the following month (Article 7 (1) of the Social Security Code (SSC), Bulgarian: Кодекс за социално осигуряване). These contributions must be paid to the tax office’s account.

Notes for HR and accountants (short)
Keep a copy of all payroll files, bank payment confirmations and NRA submission receipts for at least the statutory retention period; reconcile monthly to avoid penalties.

Accounting Outsourcing – Common Reasons

Do Less. Achieve More. Focus on What Really Matters.

  1. Save Up to 50% on Your Accounting Costs,
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Our promises & invitation for a partnership

Paramount Accounting & Legal Services firm can provide complete legal & administrations services & information about other applicable taxes in Bulgaria, such as the corporate tax   business trips expenses tax treatment    social expenses taxation   taxes on representative expenses.

Our promises & invitation for a partnership

Paramount Accounting & Legal Services firm can provide complete legal & administrations services & information about other applicable taxes in Bulgaria, such as the corporate tax   business trips expenses tax treatment    social expenses taxation   taxes on representative expenses.

Our special PROMISES

  1. ALWAYS to keep our services prices at least 15% below the competition’s  prices  level,
  2. Till 3,000 EUR monthly turnover  ZERO Taxation,
  3. 5% taxation burden maximum,
  4. 4 hours expert support on all your questions w/o extra charge,
  5. 100% reimbursement of all damages (if any) caused by our advices,
  6. Loyalty, Integrity & Commitment is not just empty words/declarations, but everyday practice,
  7. Keeping to our promises 24/7 @ any circumstances.

See you Friends, looking forward to contribute to your business growth & success.

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