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I don't receive a payslip or I don't understand the math

The employer is obliged to provide a payslip and to pay social insurance on the actual income. Here is how to check that everything is in order.

In short: You have a right to a written payslip with a breakdown of the calculations (Art. 270 LC). The NRA provides an online statement of your insurance income — there you can verify whether the employer is contributing on the actual gross.

What a payslip must contain

  • Gross salary under the main employment contract;
  • Additional pay (length-of-service, night work, overtime, bonuses);
  • Withheld social-insurance contributions (13.78%);
  • Withheld income tax (10%);
  • Net amount payable;
  • Month and working days.

Non-issuance of a payslip breaches Art. 270 LC — fine from ИА ГИТ of BGN 1,500–15,000.

Step 1. Request in writing

Send a short email to HR/accounting requesting a payslip for the relevant month (or a longer period). Keep a copy.

Step 2. Verify with the NRA

In your personal NRA account (with an electronic signature or PIN) you can see:

  • Insurance income by month and fund;
  • Social-insurance contributions paid by the employer;
  • Withheld and paid PITA tax.

Access: portal.nra.bg

Step 3. Verify with the NSSI

In your personal NSSI account at noi.bg you can check insurance length and income for pension and benefits purposes.

Step 4. Calculate expected net

For a gross salary X, the expected net is roughly:

Net ≈ Gross × 76.2% (for salaries below the insurance cap)

For an exact calculation — use the zaplatata.bg ↗ net/gross calculator.

Step 5. If numbers don't match

If the NRA data does not match your real gross (the employer is insuring on a smaller amount), this is a serious violation — "minimum-wage insurance" while paying more.

  • Report to ИА ГИТ — for breach of the employment contract;
  • Report to the NRA — for unpaid contributions and tax;
  • Preserve evidence — employment contract, bank statements with actual payments, emails with the employer.

This directly harms you — a lower insurance income means smaller future benefits (sick pay, maternity, pension).

Why this matters

Your insurance income affects every future NSSI benefit — sick pay, maternity, paternity, unemployment, pension. If the employer insures you on BGN 1,077 while paying BGN 3,000 actual, your future benefits will be computed on BGN 1,077 — drastically less.

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