Health insurance — employer

Bulgaria's employer health insurance obligation requires all employers to register their employees with the National Health Insurance Fund (NHIF) and contribute to mandatory health insurance coverage. The current employer contribution rate is 8.5% of the employee's gross salary, calculated and remitted monthly to the NHIF.

This rule establishes that employers must ensure every employee has active health insurance from the first day of employment. Health insurance provides coverage for medical services, hospitalization, preventive care, and emergency treatment through Bulgaria's public healthcare system. The obligation applies to all employees regardless of employment contract type, including full-time, part-time, and fixed-term workers.

The legal framework governing employer health insurance contributions is established under the Health Insurance Act (Law on Health Insurance) and administered by the National Health Insurance Fund. Employers must register with the NHIF and maintain current employee records to ensure continuous coverage.

Bulgaria implemented changes to health insurance administration in recent years, with the NHIF modernizing its registration and contribution collection systems. Employers must now submit contributions electronically through the NHIF's online portal, with monthly deadlines typically falling on the 15th of the following month.

Payroll teams must calculate the 8.5% employer contribution on gross salary for each employee, ensure timely submission to the NHIF, and maintain documentation of all contributions. Failure to register employees or pay contributions can result in penalties and potential legal liability. Employers should verify employee registration status regularly and reconcile contribution records with the NHIF to ensure compliance and avoid administrative issues.