Advance payment: I have to pay my health insurance contribution for October 2017 and insure myself on the minimum monthly insurance income (BGN 460for 2017.).Therefore, by 25 November 2017 I have to pay 460 BGN.x 0,08= 36,80lv.
I pay my advance insurance contributions until the 25th of the month following the month to which they relate. The income on which insurance contributions have been paid up until the 25th of the month following the month to which they relate,
and why is my contribution called advance?At the end of the year, annual alignment takes place. I shall determine the final amount of my monthly insurance income for the period during which I have been working in the previous year on the basis of the data declared in the report to the annual tax return.Compared to the annual alignment, all
my contributions are perceived as upfront.calculate and indicate the total amount of health insurance contributions due by me in 2017. If my real income does not exceed insurance, then I will not bring. But if I go beyond it, I'll have to level them out.For example: I owe 540 BGN and the total amount paid during the year - 463.20 BGN.(12x38,60BGN) until 30 April 2018I have to pay the difference in the amount of BGN 76.80
How to fill in and when to submit the declarations?
Declaration 1 —shall be submitted by the 25th of the month following the month to which the data relate.From Ordinance No H-8:
Art.4 (1) Self-insured persons may submit a single declaration of model No 1 for each calendar year in case they have chosen to be provided only in the Pensions Fund for disability due to general illness, old age and death. When filling out the declaration in item. “12. Type of insured “code 22 shall be entered.
(2) The declaration referred to in paragraph 1 shall be submitted by 25 February for each calendar year with the data for January in the event that the insurance continues from the previous year or has arisen from the first January.
(4) Upon commencement or resumption of employment, a declaration Model No 1 shall be submitted by the 25th day of the month following the first full calendar month in insurance.
(6) Self-insured persons who have chosen to pay contributions only to the Pensions Fund, insured and under an employment contract of the maximum monthly amount of insurance income eligible under Art. 9, para. 8 CSR, may submit a one-time declaration Model No 1. When filling out the declaration in item. “12. Type of insured 'code 23 shall be entered.The days considered for service are completed in field 16.4 “Days without insurance contributions considered for service”.
(7) No statement for correction of data submitted by self-insured persons in accordance with paragraphs 1 and 6.
(8) In case of change of insurance income on the employment The persons referred to in paragraph 6 submit a declaration Model No 1 with a correction code up to the 25th of the month following the month to which the data relate.
(9) In case of interruption or termination of employment, declaration Model No 1 for the persons referred to in paragraphs 1 and 6 shall be submitted with the code “Correction” and data on the last month in which the person is subject to insurance, within the 25th
ofthe month following the month to which the data relate.
The declarations can be submitted to the respective territorial office of the NRA, or via the Internet with electronic signature after the use of the NRA software or paid one. There must also be a protocol in 2 copies according to a model for the data of
the self-insuring person, the number of submitted declarations and the period to which they relate. due advance income tax.Not filed for the last quarter of the year.The tax is specified with the annual tax return