Law On State Social Insurance Budget For 2014.

Original Language Title: Закон за бюджета на държавното обществено осигуряване за 2014 г.

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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