Name of the law, law on State social insurance budget for 2014.
The name of the Bill a Bill to the budget of State social insurance for 2014.
Date of adoption 26/11/2013 number/year Official Gazette 106/2013 Decree No 243
On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria
I DECLARE:
To be published in the Official Gazette, the law on State social insurance budget for 2014, adopted by HLIÌ National Assembly on 26 November 2013.
Issued in Sofia on 5 December 2013.
The President of the Republic: Rosen Plevneliev
Stamped with the State seal.
Minister of Justice: Zinaida Zlatanova
LAW
the budget of State social insurance for 2014.
Art. 1. (1) the general budget of the State social insurance income and transfers the total 9,376,121.4 Hill. EUR, as follows:
INDICATORS
Amount (thousand EUR)
I. INCOME AND TRANSFERS – ALL
9 376 121,4
1. Insurance income
7 041 886,1
1.1. Contributions
4 422 940,2
1.2. Transfers from the State budget at a rate of 12 percent on the sum of the incomes of all insured persons for the calendar year
2,618,945.9
2. Non-tax revenue
18 213,0
2.1. Revenue and income from property
6 198,0
2.2. Fines, penalties and default interest
11 710,0
2.3. Other non-tax revenue
305,0
3. Imported VAT and other taxes on sales
-1031.2
4. Received transfers from the central budget for State social insurance
331 872,1
5. Received additional subsidies from the central/State budget to cover the shortfall of funds
1,985,181.4
(2) adopt the general budget of the State social insurance and transfers of costs total 9,372,443.2 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
9 372 443,2
1. Разходи
9 365 293,2
1.1. Pensions
8 147 273,5
1.1.1. Pensions at the expense of the State social insurance
7 774 692,7
1.1.2. Pensions at the expense of the State budget
328 685,6
1.1.3. Capital transfer for pre roll of pension rights to the pension schemes of the EU, the ECB and the EIB
1 750,0
1.1.4. Subsistence costs (postage and VAT and other financial services)
42 145,2
1.2. Welfare and benefits
1 141 149,5
1.3. Programs, activities and services on social security, assistance and employment
76 718,5
1.3.1. Разходи за персонал
53 877,6
1.3.2. Child support
16 647,4
1.3.3. Costs of membership fee and participation in non-profit organizations and activities 106.0 1.3.4. Capital expenditure
6 087,5
1.4. Defence and security
75,0
1.5. Разходи за лихви
76,7
1.5.1. Interest expense on loans from banks and other financial institutions from abroad
76,7
1.5.2. Other interest expense to residents
-
2. Submitted 7150.0 transfers 2.1. The Ministry of labour and social policy for the Agency for social assistance pursuant to art. 11, para. 1, item 2 (c), art. 12, al. 1, item 4 and art. 13, para. 1, item 3 of the social security code 3150.0
2.2. The Ministry of labour and social policy for the Fund "working conditions"
4 000,0
2.2.1. Activities for the prevention of occupational accidents and diseases according to art. 24, item 3 of the social security code
3000.0
2.2.2. For the diagnosis of occupational diseases under art. 24, item 4 of the social security code
1000.0
(3) adopt deficit (surplus) and funding under the budget of the State social insurance, as follows:
(-) DEFICIT, surplus (+) 3678.2 FINANCING
-3678.2
Repayments on long-term loans from banks and financial institutions from abroad (-)
-3678.2
Available at the end of the period
0
Art. 2. (1) adopt the budget of the pensions fund revenue and transfers of lump sum 5,990,901.6 Hill. EUR, as follows:
I. INCOME AND TRANSFERS – ALL
5 990 901,6
1. Insurance income
5 990 251,5
1.1. Contributions
3 371 305,6
1.2. Transfers from the State budget at a rate of 12 percent on the sum of the incomes of all insured persons for the calendar year
2 618 945,9
4. Received transfers from the central budget for State social insurance
650.1 (2) adopt the budget of the pensions fund and transfers of costs total 7,773,258.8 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
7 773 258,8
1. Разходи
7 773 258,8
1.1. Pensions
7 772 741,2
1.1.1. Pensions at the expense of the State social insurance
7 731 221,5
1.1.3. Capital transfer for pre roll of pension rights to the pension schemes of the EU, the ECB and the EIB
1 750,0
1.1.4. Subsistence costs (postage and VAT and other financial services)
39 769,7
1.2. Welfare and benefits
517.6 (3) adopts a deficit (surplus) in the budget of the pensions fund, as follows:
(-) DEFICIT, SURPLUS (+)
-1,782,357.2
Art. 3. (1) adopt the budget of the Fund for Pensions, employment-related "revenue and transfers of a total 330,822.0 Hill. EUR, as follows:
I. INCOME AND TRANSFERS – ALL
330 822,0
4. Received transfers from the central budget for State social insurance
330,822.0 (2) accepts the costs and transfers (grants, contributions) between the State budget and the budget of the Fund for Pensions, non-work activity "of the total 330,835.7 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
330 835,7
1. Разходи
330 835,7
1.1. Pensions
330 822,0
1.1.2. Pensions at the expense of the State budget
328 685,6
1.1.4. Subsistence costs (postage and VAT and other financial services)
2 136,4
1.2. Welfare and benefits
13.7 (3) adopts a deficit (surplus) in the budget to fund Pensions, non-work activity "as follows:
(-) DEFICIT, SURPLUS (+)
-13.7
Art. 4. (1) adopt the budget of the Fund for accidents at work and occupational disease "in revenue and transfers the total 134,074.0 Hill. EUR, as follows:
I. INCOME AND TRANSFERS – ALL
134 074,0
1. Insurance income
134 074,0
1.1. Contributions
134,074.0 (2) adopt the budget of the Fund for accidents at work and occupational disease "on spending and transfers of a total 55113.4 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
55 113,4
1. Разходи
50 763,4
1.1. Pensions
43 710,3
1.1.1. Pensions at the expense of the State social insurance
43 471,2
1.1.4. Subsistence costs (postage and VAT and other financial services)
239,1
1.2. Welfare and benefits
7 053,1
2. Submitted 4350.0 transfers 2.1. The Ministry of labour and social policy for the Agency for social assistance pursuant to art. 24, item 5 of the social security code
350,0
2.2. The Ministry of labour and social policy for the Fund "working conditions"
4 000,0
2.2.1. Activities for the prevention of occupational accidents and diseases according to art. 24, item 3 of the social security code
3 000,0
2.2.2. For the diagnosis of occupational diseases under art. 24, item 4 of the social security code
1000.0 (3) adopts a deficit (surplus) in the budget of the Fund for accidents at work and occupational disease ", as follows:
(-) DEFICIT, SURPLUS (+)
78 960,6
Чл. 5. (1) adopt the budget of the Fund for sickness and maternity "revenue and transfers the total 719,228.8 Hill. EUR, as follows:
I. INCOME AND TRANSFERS – ALL
719,228.8
1. Insurance revenue
719 228,8
1.1. Contributions
719,228.8 (2) adopt the budget of the Fund for sickness and maternity "on spending and transfers the total 774,436.8 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
774 436,8
1. Разходи
771 636,8
1.2. Welfare and benefits
771 636,8
2. Submitted 2800.0 transfers 2.1. The Ministry of labour and social policy for the Agency for social assistance pursuant to art. 26, item 4 of the social security code
2800.0 (3) adopts a deficit (surplus) in the budget of the Fund for sickness and maternity ", as follows:
(-) DEFICIT, SURPLUS (+)
-55208.0
Art. 6. (1) adopt the budget of the Fund "unemployment" in revenue and transfers of a total 198,731.8 Hill. EUR, as follows:
I. INCOME AND TRANSFERS – ALL
198 731,8
1. Insurance income
198 331,8
1.1. Contributions
198 331,8
4. Received transfers from the central budget for State social insurance
400.0 (2) adopt the budget of the Fund "unemployment" in spending and transfers of a total 361,928.3 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
361 928,3
1. Разходи
361 928,3
1.2. Welfare and benefits
361,928.3 (3) adopts a deficit (surplus) in the budget of the Fund "unemployment", as follows:
(-) DEFICIT, SURPLUS (+)
-163,196.5
Art. 7. (1) adopt the budget of the National Social Security Institute of revenues and transfers of lump sum 2,002,363.2 Hill. EUR, as follows:
I. INCOME AND TRANSFERS – ALL
2 002 363,2
2. Non-tax revenue
18 213,0
2.1. Revenue and income from property
6 198,0
2.2. Fines, penalties and default interest
11 710,0
2.3. Other non-tax revenue
305,0
3. Imported VAT and other taxes on sales
-1031.2
5. Received additional subsidies from the central/State budget to cover the shortfall of funds
1,985,181.4 (2) adopt the budget of the National Social Security Institute on the costs and transfers of a total 76870.2 Hill. EUR, as follows:
I. COSTS AND TRANSFERS – ALL
76 870,2
1. Разходи
76 870,2
1.3. Programs, activities and services on social security, assistance and employment
76 718,5
1.3.1. Разходи за персонал
53 877,6
1.3.2. Child support
16 647,4
1.3.3. Costs of membership fee and participation in non-profit organizations and activities 106.0 1.3.4. Capital expenditure
6 087,5
1.4. Defence and security
75,0
1.5. Разходи за лихви
76,7
1.5.1. Interest expense on loans from banks and other financial institutions from abroad
76,7
1.5.2. Other interest expense to residents
-
(3) adopt deficit (surplus) and funding under the budget of the National Social Security Institute, as follows:
(-) DEFICIT, SURPLUS (+)
1 925 493,0
РАЗДЕЛ ІV. FUNDING
-1,925,493.0
Repayments on long-term loans from banks and financial institutions from abroad (-)
-3678.2
At the end of the availability period 1,921,814.8 art. 8. (1) the following amounts of the monthly insurance income for 2014:
1. minimum monthly during the calendar year on key economic activities and professions in accordance with qualification groups annex 1;
2. minimum monthly amounts of insurance income for self-employed persons according to their taxable income for the year 2012 as self-employed persons:
a) to 5400 EUR -420 BGN;
(b)) from 5400.01 to $6500. – 450 LV.;
c) of $6500.01. up to $7500. – 500 EUR;
d) over $7500. – 550 BGN;
3. minimum monthly for registered agricultural producers and tobacco producers – 240 EUR;
4. the maximum monthly-$ 2400.
(2) the minimum monthly for self-employed persons not engaged in business in 2012, as well as for the ongoing operation in 2013 and 2014 is $420.
(3) persons other than those referred to in art. 4, al. 3, items 1, 2 and 4 of the social security code, for which the social security income and/or health insurance is tied to the minimum monthly insurable income for self-employed persons is considered income under para. 1, item 2 (a).
Art. 9. the following shall be a minimum amount of pension and retirement age under art. 68, para. 1 of the social security code for 2014:
1. from 1 January to 30 June – 150 BGN;
2. from 1 July to 31 December – 154.50 EUR
Art. 10. Determine the minimum daily amount of unemployment compensation for 2014-7.20 EUR
Art. 11. Determine the amount of monetary compensation for raising a toddler under art. 53, para. 1 and 2 of the social security code for 2014 – 340 BGN.
Art. 12. Determine the size of the one-off aid under art. 13 d of the social security code upon the death of an insured person for 2014-540 EUR
Art. 13. Determine the amount of insurance contribution for the Fund "accidents at work and occupational disease" by groups of major economic activities for 2014 in accordance with Annex 2.
Art. 14. (1) For 2014, no contributions to fund Guaranteed claims of employees ".
(2) determine the maximum amount of the receivables guaranteed under art. 22, para. 2 and art. 23, para. 2 of the law on the guaranteed claims of employees insolvency of employer for 2014 – 1200 LV.
(3) it is defined as revenue in the budget of the National Social Security Institute 1.5 per cent of the revenue of the Fund Guaranteed claims of employees "– for activities under art. 13 of the Act on guaranteed claims of employees insolvency of the employer.
(4) adopt the budget of the Fund Guaranteed claims of employees in accordance with annex 3.
Art. 15. Adopts the budget of the teachers ' Pension Fund for 2014 in accordance with annex 4.
Transitional and final provisions
§ 1. The Supervisory Board on the proposal of the President of the National Insurance Institute (NII) approved the necessary changes on individual paragraphs of the cost, without exceeding the total amount approved by this law, as this does not apply to amounts at the expense of the State budget, as well as for the expenses made by NII pursuant to other regulations and projects outside of the social security code financed by transfers, not provided for in this law, and which do not lead to deterioration of the balance of State social insurance. These costs are recorded in the budget of the NATIONAL SOCIAL SECURITY INSTITUTE and with them can be exceeded expenditure in the budget of the National Social Security Institute.
§ 2. For 2014, do not count against the General Reserve Fund under art. 18 of the social security code.
§ 3. The activity of prevention and rehabilitation for 2014 is carried out in:
1. companies in which capital is the sole owner of the National Social Security Institute;
2. specialized rehabilitation hospitals authorised for curing by the Minister of health for rehabilitation activities, as well as hospitals for hospital care under art. 5, al. 1 of the law on health care establishments, which carry out activities in rehabilitation.
§ 4. In the social security code (promulgated, SG. 110; since 1999 decision No 5 of the Constitutional Court from 2000 – 55/2000; amend., no. 64 of 2000; issue 1, 35 and 41 of the 2001, issue 1, 10, 45, 74, 112, 119 and 120 of 2002, no. 8, 42, 67, 95, 112, and 114 from 2003. , PC. 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, PCs. 38, 39, 76, 102, 103, 104 and 105 of the 2005 St. 16, 30, 34, 56, 57, 59 and 68 by 2006; Corr, PCs. 76 of 2006; amend., SG. 80, 82, 95, 102 and 105, 2006, issue. 41, 52, 53, 64, 77, 97, 100, 109 and 113 of 2007, PC. 33, 43, 67, 69, 89, 102 and 109 from 2008, PCs. 23, 25, 35, 41, 42, 93, 95, 99 and 103 of 2009, PCs. 16, 19, 43, 49, 58, 59, 88, 97, 98 and 100 by 2010; Decision of the Constitutional Court No. 7 of 2011-PCs. 45 by 2011; amend., SG. 60, 77 and 100 by 2011, issue. 7, 21, 38, 40, 44, 58, 81, 89, 94 and 99 by 2012 PCs. 15, 20, 70 and 98 by 2013) make the following changes and additions:
1. In art. 4, al. 1:
a) in paragraph 2, after the words "public servants" under the law "is added for civil servant";
b) point 7 is replaced by the following: "7. Governors and prokuristite of companies and sole traders and their affiliates, members of boards of Directors, of the management and supervisory boards and controllers of companies, trustees and liquidators, as well as persons working under contracts for management of unincorporated enterprises;".
2. In art. 6:
(a)) in the Al. 1 item 3 shall be replaced by the following:
"3. for the persons under art. 127, Pará. 5 contributions to the pensions fund referred to in paragraph 2 shall be increased by 5 percentage points; "
(b)) in the Al. 3, item 8, after the words "for persons born before 1 January 1960" insert "as well as for the persons under art. 127, Pará. 5 working on employment "and a comma.
3. In art. 7 create al. 12:
(12) the contributions for the periods under art. 9, para. 3 import from insurers:
1. the 25th day of the month following that in which the instrument entered into force for the establishment of a non-compliant or removal from work, and when work under special laws, the 25th day of the month following the refund;
2. until the 25th day of the month following that during which the Act entered into force, which recognizes the illegality of dismissal by the relevant competent authority;
3. to 25-day of the month following the month for which the compensation is due to the trudoustroeno a person to whom is not provided a suitable job;
4. to 25-day of the month following the month in which the allowance was paid to remain out of work. "
4. In art. 20:
(a)) in the Al. 2:
AA) paragraph 2 is amended as follows:
2. interest on arrears collected imported or compulsory contributions and improperly carried out on insurance costs; "
BB) point 9 shall be repealed;
(b)) in the Al. 6 the words "item 2 – 9" shall be replaced by ' 2-8 '.
5. In art. 33, para. 5:
a) sections 6 and 7 are amended:
6. carry out the payment of pensions, benefits and allowances under this code, as well as the guaranteed claims under the law for the guaranteed claims of employees insolvency of the employer;
7. maintain information system for insured persons, insurers and self-insured entities on the basis of the figures supplied by the National Revenue Agency, and for accidents at work and occupational diseases; "
b) point 10 shall be replaced by the following:
10. maintain information system for the pensions, benefits and allowances in this code and for the guaranteed claims under the law for the guaranteed claims of employees insolvency of the employer; "
in) 12 shall be inserted:
12. establish and maintain an electronic register of hospital sheets and decisions on appeal. "
6. In art. 36, para. 1, item 5 creates the second sentence: "the rules of the Organization and activities of the National Social Security Institute shall be promulgated by the President of the Supervisory Board in the Official Gazette."
7. In art. 38 al. 1 shall be amended as follows:
' (1) in its activity the Manager is assisted by the Council of the Governor of the National Social Security Institute. The composition of the Council shall be determined by the regulation for the organisation and operation of the National Social Security Institute. The manager shall convene and preside over meetings of the Council of the Governor. "
8. In art. 40:
(a)) in the Al. 3 the words "art. 115, para. 4 "shall be replaced by" art. 115, para. 2 ";
(b)) paragraph 6 shall be repealed.
9. in art. 49, para. 1 ' 24 calendar months "are replaced by" 18 calendar months.
10. the name "chapter four" a "Cash unemployment benefits ' shall be replaced by the following:" Section III Cash unemployment benefits ".
11. in art. 54 and al. 7 is repealed.
12. in art. 54 (b), para. 7, paragraph 2, after the words "the income from which is definitely the monetary compensation" is added "in legal relations, in which the person is insured against unemployment".
13. in art. 54 g, para. 3 the words "art. 114, para. 4 "shall be replaced by" art. 114, para. 5. "
14. in chapter IV, section IV is created with art. 54 54 k and l:
' Section IV
Allocation and calculation of cash benefits and allowances
Allocation and calculation of cash benefits for temporary incapacity for work, labour readjustment, pregnancy and childbirth and the raising of a child and of the aid
Art. 54 k. the granting and calculation of cash benefits for temporary incapacity for work, labour readjustment, pregnancy and childbirth and the raising of a child and the support of State social insurance shall be carried out on the basis of the data referred to in art. 5, al. 4, paragraph 1 and article. 33, 12, as well as of the data declared in the documents submitted for the payment of benefits and allowances from the State social insurance under conditions and by an order determined by decision of the Council of Ministers.
Allocation and calculation of cash benefits
Art. 54 l. Grant, calculation, amendment, withdrawal, termination, suspension, resumption and recovery of cash unemployment benefits shall be made on the basis of the data referred to in art. 5, al. 4, paragraph 1, and the data declared in the votes of those documents for the granting of the benefits under the conditions and in accordance with procedures laid down by an act of the Council of Ministers. "
15. in art. 55, para. 2 in the text before paragraph 1, after the words "art. 4, al. 1 and 2 "shall be inserted" and art. 4A. "
16. In art. 58, para. 6, second sentence, the word "Christ" is replaced by "Christ/the user undertaking".
17. In art. 59:
(a)) in the Al. 1:
AA) in paragraph 4, the words "hospital sheets (primary and OT)" are replaced by "primary hospital sheets";
BB) section 5 is repealed;
(b)) paragraph 3 shall be repealed.
18. in art. 60, para. 3 the word "Christ" is replaced by "Christ/the user undertaking".
19. in art. 66:
a) point 1 shall be repealed;
b) in paragraph 3 the words "copies of hospital sheets (primary and OT)" shall be replaced by the words "a copy of the original Bill.
20. in art. 66 (a):
a) the title shall be replaced by the following: "obligations of the user undertaking";
(b)), after the word "undertaking" is added "user".
21. In art. 67:
a) point 1 shall be repealed;
b) in paragraph 2 the word "Christ" is replaced by "Christ/the user undertaking".
22. in art. 82, para. 1 creating the second sentence: "children who are considered to be students, shall be determined by the Ordinance under art. 106. "
23. Article 100 is amended as follows:
"Updating of pensions
Art. 100. Pensions granted by 31 December of the preceding year, shall be updated on an annual basis from 1 July with a decision of the Supervisory Board of the National Social Security Institute by a percentage equal to the sum of 50 per cent of the increase in insurance income and 50 percent of the consumer price index in the previous calendar year. "
24. In art. 107:
and the current text) became al. 1;
(b)) is hereby set up al. 2:
"(2) the control bodies of the National Social Security Institute are:
1. Security inspectors in the territorial divisions of the National Social Security Institute;
2. doctors – experts in expertise of the temporary incapacity in the territorial divisions of the National Social Security Institute;
3. the officials of which by order of the President of the National Insurance Institute or to the head of the territorial division was commissioned to carry out financial audits and checks on the expenditure of the State social insurance, as well as in compliance with the regulations on State social insurance in connection with the activities assigned to the National Insurance Institute.
25. in art. 110:
(a)) in the Al. 5 in the text before point 1, the words "effective" shall be deleted;
(b)) paragraph 8 shall be replaced by the following:
(8) the authority imposed a hold may by a reasoned decision to authorise a certain part of the received or incoming amounts on account of the debtor to leave in his disposition. The decision and the refusal of permission cannot be appealed. "
26. In art. 113, para. 1 the words "basic interest rate of the Bulgarian National Bank for the period plus 10 points" are replaced by "legal interest".
27. in art. 114:
(a)) in the Al. 3:
AA) creates a new second sentence: "in these cases, no revision shall be drawn up for načet under art. 110, para. 1. ";
BB) current second sentence becomes the third sentence;
(b)) a new para. 4:
"(4) the amounts of pensions and monetary benefits unduly paid for periods after the death of the person entitled shall be collected from the person who received them, or jointly by the heirs. For collection of amounts, the official charged with the management of the control of the expenditure of the State social insurance in the relevant territorial unit of the National Social Security Institute issued injunction, which is awarded by the order of art. 110, para. 4. Orders are subject to voluntary implementation within 14 days of the service. ";
in the past) Al. 4 it al. 5 and in it in the first sentence, after the words "this code" shall be inserted "or under";
d) past al. 5 is repealed.
28. in art. 114 (a):
(a)) in the Al. 1, after the words "maintenance obligations" a comma and add "as well as in capturing amounts by the procedure of art. 114 ';
(b)) in the Al. 2, after the words "State social insurance" add "as well as in capturing amounts by the procedure of art. 114, para. 5 "and a comma.
29. in art. 115:
a former para.) 2 and 3 become respectively al. 3 and 4;
(b)) the current al. 4 it al. (2);
the Al is created.) 5:
"(5) the limitation period shall be suspended:
1. on appeal – while continuing the dispute about the claim;
2. When is the initiated another administrative or judicial proceedings, from which depends the issuance of an order or award of monetary compensation or assistance under this code. "
30. in art. 117:
(a)) in the Al. 1, paragraph 2, point (g), the words "article. 114, para. 3 and 4 "shall be replaced by" art. 114, para. 3, 4 and 5 ';
(b)) in the Al. 3 the second sentence shall be replaced by the following: "with the decision, the head of the territorial division of the National Social Security Institute essentially solves the issue or revoke the order and return the file for further consideration by the competent administrative body, when not all circumstances are clarified, relating to the issuance of the injunction."
31. in art. 127 al. 3 shall be amended as follows:
"(3) the persons referred to in para. 1 the individual coefficient under art. 70 is reduced on the basis of the ratio between the amounts of the contributions for universal pension fund and for the pensions fund for third category labour for persons born before 1 January 1960, in turn, determined by decision of the Council of Ministers. "
32. In § 1, para. 1, item 11 of the supplementary provisions, the words "in chapter four" a "shall be replaced by" referred to in section III of chapter IV.
33. In transitional and final provisions:
a) in § 4 para. 5 shall be amended as follows:
"(5) to consider the right to a pension under subsection. 1 Security Service category work complements pensions from the second category labour without conversion. ";
(b)) § 5:
AA) in the Al. 2, the words "with 0.2 per cent" shall be replaced by "with 0.1 per cent";
BB) in the Al. 3 the words "0.2 per cent" shall be replaced by "0.33 per cent";
BB) Al is created. 8:
(8) persons who take up teaching posts, and the respect of pensions for teachers ' for the purposes of this code, shall be determined by the Ordinance under art. 106. ";
c) in § 6 para. 1 the words "granted by 31 December 2013." shall be replaced by the words "granted until 31 December 2018.", the words ' from 1 April ' shall be replaced by ' on 1 July "and the words" the calendar year "are replaced by" the same calendar year;
d) § 6 shall be (b):
"§ 6 (b). In 2014, the right to a retirement pension under art. 68, para. 1 is acquired at the age of 60 years and 8 months of the women and 63 years and 8 months for men and pensionable service 34 years and 8 months for women and 37 years and 8 months for men, and pension rights under art. 68, para. 3 is acquired at the age of 65 years and 8 months for men and women and not less than 15 years of effective retirement. "
§ 5. In the tax-insurance procedure code (official SG. 105 by 2005; amend., SG. 30, 33, 34, 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, issue 46, 52, 53, 57, 59, 108 and 109 in 2007, 36/69 and 98 in 2008, issue 12, 32, 41 and 93 from 2009, issue 15, 94, 98 , 100 and 101 of 2010, PC. 14, 31, 77 and 99 from 2011, issue. 26, 38, 40, 82, 94 and 99 by 2012 PCs. 52 and 98 by 2013) in art. 209, para. 2 point 7 shall be replaced by the following:
7. an order for collection of amounts issued by the authorities of the National Social Security Institute, whether it is contested; ".
§ 6. In the Health Act (promulgated, SG. 70 by 2004; amend., SG. 46, 76, 85, 88, 94 and 103 by 2005, issue 18, 30, 34, 59, 71, 75, 80, 81, 95 and 102 in 2006, issue 31, 41, 46, 53, 59, 82 and 95 (2007), no. 13, 102, and 110 in 2008, issue 36, 41 , 74, 82, 93, 99 and 101 of 2009, PCs. 41, 42, 50, 59, 62, 98 and 100 by 2010, PC. 8, 9, 45 and 60 by 2011, issue. 38, 40, 54, 60, 82, 101, and 102 from 2012 and St. 15, 30, 68, 66 and 99 of 2013) art is created. 103 (a):
"Art. 103. The authorities of the medical expertise present in the National Insurance Institute data contained in hospital sheets and issued decisions on appeal the order, established by an act of the Council of Ministers. "
§ 7. Pensions and supplements for teachers paid by the teachers ' Pension Fund, awarded with the starting date until 31 December 2013, shall be calculated from 1 January 2014. pursuant to § 5 para. 2 and 3 of the transitional and final provisions of the social security code.
§ 8. The implementation of the law shall be entrusted to the National Social Security Institute.
§ 9. The law shall enter into force from 1 January 2014, with the exception of § 6, which shall enter into force by December 1, 2014.
The law was adopted by the 42-Otto National Assembly on 26 November 2013 and is stamped with the official seal of the National Assembly.
President of the National Assembly: Mihail Mikov
Annex No 1 to art. 8, al. 1, item 1
Minimum insurance income in major economic activities and training groups of occupations – 2014 (while maintaining the minimum insurance income levels by 2013 for operations without achieved agreements and minimum wage for 2014 340.00 EUR)
Serial number
Housekeepers-(nom. A31)
Eco-
her-
Ski day-
communities (NKID code)
Name of business
Howver-
-leads
Telly
SPE-Xia-
lists
Technicians and specialists
Assistant administrative staff
Persa-
NAL, busy with service to the population
Nieto, Gala-
breach of security
Qualifications
Lifi-
falsified work-
ration in agriculture, forestry, hunting and fishery, SP-
veterinary legislation
-Skilled immigrants, falsified workers
ration and similar craft-
whose
Ma-
Shin-
We operate within
RA-
Tori and Mon-
Taj-
just an example
Professional
and, neizisk-
These may apply
cialna qualified
guideline
1
2
3
4
5
6
7
8
9
1
(A)
01, 03 without 1.49
Crop production, livestock and hunting, ancillary activities; Fish farm
885
631
558
542
415
449
515
613
345
2
(A)
02
Forestry
750
525
472
451
400
400
450
490
340
3
(A)
1.49
Other livestock breeding (beekeeping)
650
610
580
510
410
410
480
410
340
4
In
05
Coal mining
825
676
641
461
399
340
641
582
428
5
In
06
Extraction of petroleum and natural gas
785
630
613
410
410
340
566
520
410
6
In
07
Mining of metal ores
840
698
618
444
383
340
612
528
396
7
In
08.11
Extraction of building materials
640
504
457
471
471
340
547
504
471
8
In
08.11
Production of decorative stone materials
621
489
444
385
385
340
531
489
385
9
In
08.11
Limestone, a raw gypsum, chalk, dolomite and shale
646
509
462
401
401
340
553
509
401
10
In
08-12
Production of crushed stone, gravel and sand
808
671
580
426
397
340
533
533
397
11
In
08-12
Mining of clays and kaolin
832
690
596
439
407
340
548
548
407
12
In
08.9 and 09
Mining of other non-metallic materials and raw materials; Support activities for mining
646
509
462
401
401
340
553
509
401
13
C
10.1 No 10.12, 10.2
Production and processing of meat; the production of meat products without ready meals; Processing and preserving of fish and other aquatic animals, without ready meals
950
690
550
450
350
340
430
420
350
14
C
10.12
Production and processing of poultry meat
960
830
710
510
360
410
430
560
360
15
C
10.3
Processing and canning of fruits and vegetables, without ready meals
820
651
535
452
350
340
462
462
360
16
C
10.4
Manufacture of vegetable and animal oils and fats
905
815
590
480
440
340
440
440
360
17
C
10.5
Production of milk and milk products
978
645
520
490
450
340
450
450
367
18
C
10.6
Production of milling products, starches and starch products
1050
940
815
440
360
340
520
640
360
19
C
10.7 and 10.8 without 10.81 and 10.82
Bakery and pastry products; Manufacture of other food products
800
560
560
440
360
342
450
505
410
20
C
10.81 and 10.82
The manufacture of sugar; Manufacture of cocoa, chocolate and sugar confectionery
1100
900
830
590
350
340
580
610
370
21
C
10.9
Manufacture of prepared animal feeds
990
900
800
590
360
420
610
610
370
22
C
11 No 11.05, 11.06 and 11.07 manufacture of beverages
748
582
499
340
340
340
340
394
340
23
C
11.05 and 11.06
Production of beer and malt
790
670
590
433
407
340
490
465
418
24
C
11.07
Manufacture of soft drinks, mineral and other bottled waters
900
760
690
485
340
340
450
465
360
25
C
12
Manufacture of tobacco products
890
867
608
479
391
340
412
479
340
26
C
13
The production of textiles and textiles, without clothing
850
580
555
445
340
340
365
360
340
27
C
No 14 14.3
Production of clothing
805
598
575
437
368
345
397
385
360
28
C
14.3
Manufacture of other knitted products
885
632
575
506
385
340
397
397
385
29
C
15
Leather treatment; production of shoes and other articles of leather without hair
780
530
515
425
340
340
340
340
340
30
C
16
Production of wood and products of wood and Cork, no furniture; manufacture of articles of straw and plaiting materials
520
410
370
340
340
340
340
340
340
31
C
17
Production of paper, paperboard and articles of paper and paperboard
780
580
520
370
340
340
460
380
340
32
C, J
18, 58 and 59
Printing and reproduction of recorded media; Publishing activities; Production of films and tv shows, zvukozapisvane and release the music
434
391
369
340
340
340
348
340
340
33
C
19 Manufacture of coke and refined oil products
1518
1128
890
651
760
340
825
833
479
34
C
20 manufacture of chemicals
749
585
428
343
340
340
421
407
340
35
C
21 manufacture of drug substances and products
749
585
428
343
340
340
421
407
340
36
C
22
Manufacture of rubber and plastic products
529
371
350
340
340
340
371
340
340
37
C
23
Manufacture of products from other non-metallic mineral raw materials
624
491
446
387
349
340
491
450
354
38
C
24 without 24.5
Manufacture of basic metals
750
520
490
340
340
340
450
450
340
39
C
24.5
Casting of metals
740
500
480
345
340
340
400
430
340
40
C
25 without 25.4
Manufacture of fabricated metal products, except machinery and equipment
700
460
440
345
340
340
390
390
340
41
C
26
Production of computer and communication equipment, electronic and optical products
660
550
470
340
340
340
430
430
340
42
C
27
Manufacture of electrical equipment
650
540
470
340
340
340
430
430
340
43
C
28 without 28.11; 25.4
Manufacture of machinery and equipment with General and special purpose; Manufacture of weapons and ammunition
800
530
480
360
340
340
470
460
340
44
C
28.11
Manufacture of engines and turbines, without aircraft, vehicle and cycle engines
920
580
580
470
340
340
500
490
340
45
C
29, 30
The production of vehicles, trailers and semi-trailers; Production of vehicles, car-free
930
600
540
360
340
340
540
440
340
46
C
31
Production of furniture
520
405
340
340
340
340
340
340
340
47
C
No 32, 33 32.5
Production, but unclassified; Repair and installation of machinery and equipment
608
412
391
340
340
340
340
348
340
48
C
32.5
Manufacture of medical and dental instruments and devices (activities in dental laboratories)
800
600
350
350
350
340
400
450
340
49
D
35.1
Generation, transmission and distribution of electric energy
930
730
690
400
350
340
580
550
350
50
D
35.2; 49.5
Production and distribution of gaseous fuels in distribution networks; Pipeline transport
1258
867
825
500
434
340
603
664
434
51
D
35.3
Production and distribution of heat energy
820
625
595
370
345
340
445
495
345
52
Is
36, 37
Collection, treatment and supply of water; The collection, disposal and treatment of waste waters
704
640
576
416
384
340
480
416
352
53
E
38.12 38.22 38 and without; 39
Collection and disposal of waste; recycling of materials; Recovery and other waste management services
716
434
421
340
340
340
381
348
340
54
E
38.12 38.22 and
Collection of hazardous waste; Handling and disposal of hazardous waste
945
780
700
550
525
340
590
550
535
55
F
41, 42 and, 42.22 42.11 No 43
Construction of buildings; Construction of facilities; Specialised construction activities
720
590
560
350
340
340
540
540
340
56
F
42.11
Construction of motorways, roads and airfields
825
650
590
425
340
340
590
590
340
57
F
42.22
Construction of transmission and distribution electric networks and telecommunications
650
525
495
345
340
340
365
420
340
58
G
45, 46, 47, no, 47.74 46.46 47.73
Wholesale and retail trade with motor vehicles and motorcycles, repair and maintenance; Wholesale trade, except of motor vehicles and motorcycles; Retail trade, except of motor vehicles and motorcycles
1050
910
800
565
470
387
525
515
420
59
G
46.46, 47.73, 47.74
Wholesale of pharmaceutical goods, medical equipment and apparatus; Retail sale of medicines and other pharmaceutical goods; Retail sale of medical and orthopaedic goods
794
504
421
340
340
340
340
393
340
60
I
55, 56, 79
Hospitality; Restaurant management; Travel agency and operator activity; other activities related to travel and reservations
905
780
610
495
440
340
530
520
390
61
H
49.1, 49.2, 52 – only for rail transport
Intercity passenger rail; Freight rail; Warehousing and support activities for rail transportation
858
761
625
400
400
341
440
520
400
62
H
30.6 30.7,
Other passenger land transport; Freight transport by road and removal services
727
560
496
340
340
340
414
414
340
63
H
50
Water transport
870
795
679
432
382
340
440
489
382
64
H
51
Air transport
960
882
720
447
458
340
466
518
405
65
H
52 without rail
Warehousing and support activities for transportation (no rail)
902
846
680
415
415
340
480
415
415
66
H
53
Postal and courier activities
445
440
380
340
340
340
350
340
340
67
J
60, 61
Radio and television broadcasting activities; Telecommunications
803
703
603
462
462
340
504
504
401
68
K
64, 65, 66
Financial and insurance activities
1367
867
651
479
348
340
391
500
340
69
J, L, M, N
62, 63, 68, 69, 70, 71, 73, 74, 77, 78, 81, 82
Activities in the field of information technology; Information services; Operations with real estate; Professional activities and scientific research; Administrative and support activities
867
564
455
340
340
340
348
369
340
70
N
80
Security and investigation activities
730
510
420
340
340
340
340
340
340
71
M
72
Research and development
580
416
371
348
340
340
340
340
340
72
O
84
General Government
428
340
340
340
340
340
340
340
340
73
P
85
Education
590
496
416
340
340
340
340
340
340
74
Q
without 75 86, 86.1
Human health and social work (without a nurse, midwife, rehabilitator, paramedic and analyst, including major and senior); Veterinary activities 900
575
370
340
340
400
340
340
340
75
Q
86.1
Operation of hospitals (excluding head of clinic/Ward, nurse, midwife, rehabilitator, paramedic and analyst, including major and senior)
1150
850
560
450
360
420
430
430
340
76
Q
87, 88
Medical and social care with accommodation; Social work without accommodation
340
340
340
340
340
340
340
340
340
77
R
90, 91, 92, 93 without 93.12
Culture, sport and entertainment without 93.12
567
391
340
340
340
340
341
340
340
78
S, T
95, 96, 97
Computer equipment, repair of personal and household effects; Other personal services; Activities of households as employers 450
370
350
348
340
340
370
350
340
79
S, U
No 94, 99 94.91 Activities of non-profit organizations (no posts in the Bulgarian Orthodox Church); Activities of extraterritorial organisations and bodies
771
542
401
340
340
340
371
340
340
80
R
93.12
Activities of sport clubs
789
508
81
Central Cooperative Union
640
560
500
400
380
390
400
415
340
82
Q
No 86 86.1
Human health and social work (only for the nurse, midwife, rehabilitator, paramedic and analyst) 600
460
380
83
Q
86.1
Operation of hospitals (head of clinic/unit)
950
84
Q
86.1
Operation of hospitals (nurse, midwife, rehabilitator, paramedic and analyst)
660
610
600
85
S
94.91
Activity of religious organizations (only for the posts in the Bulgarian Orthodox Church)
340
Comments:
1. the minimum insurance income for employees, which under the terms of the contract of work part-time or incomplete month shall be determined in proportion to the zakonoustanovenoto office hours, respectively, of the total number of the working days during the month.
2. the minimum insurance income for employees who work in specialized businesses, labor-health bases and cooperatives of persons with disabilities, in accordance with the law on integration of people with disabilities shall be set at 50 per cent of the minimum insurance income for the economic activity and occupation qualifying Group.
3. The insurer determines the main economic activity in accordance with the predominant number of employed persons in employment relationships. The determination of the Group trades are carried out at the structure of the national classification of occupations and posts – Annex No. 2 to the order № Rd-01-931 from 27.12.2010. of the Minister of labour and social policy.
Where the insurer carries out two or more economic activities, its main economic activity is determined by the activity in which they are employed the largest number of persons working in an employment relationship. In this case in determining her do not take into account employees who are obŝofunkcionalno related to all activities of the insurer. In case of equal number of workers employed in the various activities the main economic activity of the insurer is determined by his choice.
4. the minimum insurance income does not apply to employees in budget-funded enterprises within the meaning of § 1, item 1 of the additional provisions of the accounting Act.
Annex 2 to the art. 13
Tiered contributions to fund "LAPD" 2014
KID code 2008
Name of business KID2008
Contribution (%)
1
2
3
05
Coal mining
1.1
07
Mining of metal ores
1.1
08
Mining of non-metallic materials and raw materials
1.1
09
Support activities for mining
1.1
13
The production of textiles and textiles, without clothing
1.1
16
Production of wood and products of wood and Cork, no furniture; manufacture of articles of straw and plaiting materials
1.1
24
Manufacture of basic metals
1.1
30
Production of vehicles, car-free
1.1
33
Repair and installation of machinery and equipment
1.1
38
Collection and disposal of waste; recycling of materials
1.1
39
Recovery and other waste management services
1.1
41
Construction of buildings
1.1
42
Construction of facilities
1.1
50
Water transport
1.1
02
Forestry
0.9
17
Production of paper, paperboard and articles of paper and paperboard
0.9
20
The production of chemical products
0.9
22
Manufacture of rubber and plastic products
0.9
23
Manufacture of products from other non-metallic mineral raw materials
0.9
25
Manufacture of fabricated metal products, except machinery and equipment
0.9
31
Production of furniture
0.9
35
Production and distribution of electric and thermal energy, and of gaseous fuels
0.9
43
Specialised construction activities
0.9
49
Land transport
0.9
01
Crop production, livestock and hunting; ancillary activities
0.7
06
Extraction of petroleum and natural gas
0.7
10
Manufacture of food products
0.7
11
Manufacture of beverages
0.7
12
Manufacture of tobacco products
0.7
21
Production of medicinal substances and products
0.7
27
Manufacture of electrical equipment
0.7
28
Manufacture of machinery and equipment, with General and special purpose
0.7
32
Production, but unclassified elsewhere
0.7
36
Collection, treatment and supply of water
0.7
37
The collection, disposal and treatment of waste waters
0.7
52
Warehousing and support activities for transportation
0.7
53
Postal and courier activities
0.7
61
Telecommunications
0.7
68
Operations with real estate
0.7
74
Other professional activities
0.7
79
Travel agency and operator activity; other activities related to travel and reservations
0.7
81
Service activities of buildings and landscaping
0.7
84
General Government
0.7
90
Artistic and creative activity
0.7
93
Sports and other activities related to entertainment and leisure
0.7
18
Printing and reproduction of recorded media
0.5
19
Manufacture of coke and refined petroleum products
0.5
26
Production of computer and communication equipment, electronic and optical products
0.5
46
Wholesale trade, except of motor vehicles and motorcycles
0.5
71
Architectural and engineering activities; technical testing and analysis
0.5
72
Research and development
0.5
77
Renting and leasing
0.5
78
Recruitment activities and the provision of workforce
0.5
80
Security and investigation activities
0.5
82
Administrative Office activities and other auxiliary services to business
0.5
86
Humane health
0.5
87
Medical and social care with accommodation
0.5
88
Social work without accommodation
0.5
91
Other activities in the field of culture
0.5
92
The organisation of gambling games
0.5
99
Activities of extraterritorial organisations and bodies
0.5
03
Fish farm
0.4
14
Production of clothing
0.4
15
Leather treatment; production of shoes and other articles of leather without hair
0.4
29
The production of vehicles, trailers and semi-trailers
0.4
45
Wholesale and retail trade with motor vehicles and motorcycles, repair and maintenance
0.4
47
Retail trade, except of motor vehicles and motorcycles
0.4
51
Air transport
0.4
55
Hospitality
0.4
56
Restaurant management
0.4
58
Publishing
0.4
59
Production of films and tv shows, zvukozapisvane and release the music
0.4
60
Radio and television activities
0.4
62
Activities in the field of information technology
0.4
63
Information services
0.4
64
To provide financial services without insurance and supplementary pension schemes
0.4
65
Insurance, reinsurance and pension
0.4
66
Ancillary activities in the financial services and insurance
0.4
69
Legal and accounting activities
0.4
70
Activities of head offices; consultancy in the field of management
0.4
73
Advertising and market research
0.4
75
Veterinary activities
0.4
85
Education
0.4
94
Activities of non-profit organizations
0.4
95
Computer equipment, repair of personal and household effects
0.4
96
Other personal services
0.4
97
Activities of households as employers of domestic staff
0.4
98
Undifferentiated production activities of households on goods and services for own consumption
0.4
Annex 3 to the art. 14, para. 4 BUDGET Fund Guaranteed claims of employees "
(in thousand EUR)
Indicators
2014 budget.
I. REVENUE
12096.9 income from contributions — revenue from interest and investments in GOVERNMENT SECURITIES.
11950.0 revenue from fines, penalties and default interest 146.9 II. COSTS
3136.1 Benefits and allowances to households
2403.0 cost of guaranteed claims of employees
2403.0 operating expenses
180.0 operating expenses incurred under art. 13 ZGVRSNR
180.0 costs for wages and salaries of the staff
remuneration and Other payments 25.4 staff 36.8 contributions by employers
440.7 contributions for the SSS
272.1 health insurance contributions contributions 118.3 SMPS
50,3
Издръжка
-cost to 50.2 external services
4.0 – missions in the country
5.5-representation expenses
6.5 – other financial services
31.2 – expenses for research, training, books
1.5-stationery
1,5
III. TRANSFERS
IV. DEFICIT/SURPLUS
V 8960.8. FUNDING
-8960.8 purchase of GOVERNMENT BONDS on the primary market (-)
-50000.0 Received repayments on GOVERNMENT SECURITIES documents. market (+)
36888.9 Availability on account of previous year
6002.7 Remnant in time deposits in the BANK at the beginning of the year (+)
2000.0 Availability in term deposits at the end of the year (-)
-2000.0 Residue at the end of the period (-)
Annex 4-1852.4 to art. 15
Budget of the teachers ' pension fund
(in thousand EUR)
Indicators
2014 budget.
I INCOME – ALL
51987.9
1.
Tax revenues
38996.9
Contributions for government social insurance
08-00
38996.9
2.
Non-tax revenue
12991.0
Revenue and income from property
24-00
12986.7 interest income and discounts from the GOVERNMENT SECURITIES and municipal 24-13
12986.7 interest on term deposits at the expense of the central budget
24-18
-other interest income (overcharged pensions)
24-19
-fines, penalties and default interest
28-00
3,8
Други неданъчни приходи
36-00
0,5
II. COST – ALL
19 509,2
1.
Current expenditure
19 509,2
Издръжка
10-00
90,3
Външни услуги
10-20
55,3
Други финансови услуги
10-69
35,0
Пенсии
41-00
19 418,9
Пенсии от УчПФ
11 410,5
Добавки от УчПФ
8 008,4
III. TRANSFERS
-
IV. ДЕФИЦИТ (-)/ИЗЛИШЪК (+)
32 478,7
V. ФИНАНСИРАНЕ
- 32 478,7
Средства на разпореждане
88-02
-
Вътрешно финансиране
-30337.6 estimates of amounts made contributions
89-01
-purchase and sale of Government (municipal) securities of budget enterprises – NET (+/-)
91-00
- 30 337,6
Покупка на държавни ценни книжа
91-11
-63517.3 Received repayments of Government securities 91-22
33 179,7
Друго финансиране – нето (+/-)
93-39
-
Депозити и средства по сметки – нето (+/-)
96-00
-2141.1 Stock in an account at the beginning of the period (+) 96-01
7266.1 Availability in term deposits at the beginning of the period (+) 96-03
8 000,0
Остатък в БНБ към края на периода (-)
96-07
-8407.2 Availability in term deposits at the end of the period (-)
96-09
- 9 000,0
8890
