Bulgaria HR and Payroll Glossary: 20 Local Terms and Acronyms Explained

The terms and acronyms you meet on payslips, tax and employment documents in Bulgaria. Figures are for 2026; the calculations are on Bulgaria's HR data page and in the take-home pay calculator.

ДДФЛ ДОО Единен електронен трудов запис Здравноосигурителна вноска ИА ГИТ Клас прослужено време Максимален осигурителен доход МОД НАП НЗОК НОИ Обезщетение по чл. 222 ОЗМ Официални празници Предизвестие Прекратяване по чл. 331 Срок за изпитване ТЗПБ Трудов договор УПФ

Tax

ДДФЛ Personal income tax

данък върху доходите на физическите лица

Bulgaria's flat 10% personal income tax under the ЗДДФЛ (Personal Income Taxes Act). For employees it is withheld monthly at 10% of gross pay after the employee's mandatory social and health contributions; there is no personal allowance. Source

Social security and pensions

ДОО State social insurance

държавно обществено осигуряване

Bulgaria's state social insurance, run by the NOI through separate funds: Pensions, General Sickness and Maternity, Unemployment, and Occupational Accident and Disease. For an employee born after 1959 the employee pays 8.38% (pension 6.58%, sickness 1.4%, unemployment 0.4%) and the employer 10.92% plus the accident rate, on pay up to the maximum insurable income. Source

Здравноосигурителна вноска Health insurance contribution

здравноосигурителна вноска

The compulsory health insurance contribution to the NHIF: 8% of insurable income in 2026, split 60:40 (4.8% employer, 3.2% employee), on the same capped base as state social insurance. Together with ДОО and the universal fund, the employee's total is 13.78%. Source

Максимален осигурителен доход Maximum insurable income

максимален месечен размер на осигурителния доход

The monthly cap on pay subject to social and health contributions, set in each year's State Social Security Budget Act. In 2026 it was €2,111.64 from January to July and €2,300 from 1 August; pay above the cap carries no contributions, so contributions are a much smaller share of senior salaries. Source

МОД Minimum insurable income

минимален осигурителен доход

Minimum monthly amounts, set by economic activity and occupation group in the annual State Social Security Budget Act, on which contributions are due even if the salary is lower. They matter mainly for low-paid roles; where no amount is set, the national minimum wage applies. Source

ОЗМ General Sickness and Maternity fund

фонд „Общо заболяване и майчинство“

The state social insurance fund that pays sickness, maternity and child-raising benefits. The contribution is 3.5% of insurable income, split 2.1% employer and 1.4% employee. Source

ТЗПБ Occupational Accident and Occupational Disease fund

фонд „Трудова злополука и професионална болест“

Employer-only contribution of 0.4% to 1.1% of insurable income, set each year by economic activity in the State Social Security Budget Act. In 2026 it is 0.4% for IT, financial services and legal and accounting firms, and 0.5% for head offices and management consultancy. Source

УПФ Universal pension fund (mandatory supplementary pension)

универсален пенсионен фонд

The mandatory second-pillar pension for everyone born after 1959, paid into a privately managed universal pension fund the employee chooses. The contribution is 5% of insurable income: 2.8% employer and 2.2% employee, on the same capped base as state social insurance. Source

Pay and payroll

Клас прослужено време Seniority supplement

допълнително възнаграждение за трудов стаж и професионален опит

A mandatory monthly supplement for length of service and professional experience, paid as a percentage of base salary on top of it. Prior service in similar work with other employers also counts; the percentage is set by Council of Ministers rules, collective agreements and the contract, so check how offers quote it. Source

Официални празници Official public holidays

официални празници

The Labour Code lists the public holidays, including Orthodox Easter (Good Friday to Easter Monday) and 24 to 26 December. A holiday other than Easter that falls on a weekend moves to the next working day, so a Monday-Friday employee had 12 weekday holidays in 2026. Work on a holiday is paid at least double. Source

Employment law

Единен електронен трудов запис Single electronic employment record

единен електронен трудов запис

Since 1 June 2025 the official electronic record of each employee's work history, held in the NAP employment register, has replaced the paper employment record book (трудова книжка). Employers enter hires, changes and terminations, including the legal ground for a dismissal. Source

Обезщетение по чл. 222 Statutory compensation on termination (Labour Code art. 222)

обезщетение при прекратяване на трудовото правоотношение

After dismissal for closure, redundancy, reduced workload or similar grounds, the employer pays gross pay for the time the employee stays unemployed, up to 1 month. On termination after becoming entitled to a retirement pension it pays 2 months, or 6 months with 10 years' service with the same employer in the last 20. Source

Предизвестие Notice period

предизвестие

Notice for an indefinite contract is 30 days for either side unless a longer period of up to 3 months is agreed. Either party may end the contract early by paying gross pay for the unserved part of the notice. Source

Прекратяване по чл. 331 Termination against compensation at the employer's offer (Labour Code art. 331)

прекратяване на трудовия договор срещу обезщетение

The employer may offer to end the contract against compensation of at least 4 months' last gross monthly pay. The employee has 7 days to accept in writing; if the money is not paid within a month of termination, the termination ground falls away. It is the usual route for a negotiated exit. Source

Срок за изпитване Probation period

срок за изпитване

A probation clause of up to 6 months (1 month for a contract shorter than a year). The contract says in whose favour it runs, and that party may end the contract without notice before it expires. It may be used only once for the same job with the same person. Source

Трудов договор Employment contract

трудов договор

The written employment contract under the Labour Code. It is indefinite unless a fixed term is expressly agreed, and fixed terms are limited to listed cases (normally up to 3 years). Labour Code protection applies to it, not to a civil-law service contract (граждански договор), and it must be entered in the NAP employment register within three days. Source

Agencies and institutions

ИА ГИТ General Labour Inspectorate Executive Agency

Изпълнителна агенция „Главна инспекция по труда“

The labour inspectorate. It inspects employers, can access the employment register in real time, and must give prior permission before protected employees (for example mothers of children under 3 or people on leave) are dismissed on several grounds. Source

НАП National Revenue Agency

Национална агенция за приходите

The tax authority, which also collects social and health contributions and keeps the employment register: employers must enter every employment contract within three days of signing or amending it, and within seven days of its end. Source

НЗОК National Health Insurance Fund (NHIF)

Национална здравноосигурителна каса

The public health insurer funded by the 8% health contribution. It pays contracted doctors and hospitals for the care of insured people. Source

НОИ National Social Security Institute (NSSI)

Национален осигурителен институт

The agency that manages the state social insurance funds and pays pensions and sickness, maternity and unemployment benefits. Contributions are collected by the NAP, not by the NOI. Source

For Japan, see the Japan HR Glossary.