How health insurance contributions are paid in Bulgaria
Who pays your health contribution depends on how you work, and without that distinction you cannot explain why your status reads as interrupted. Collection sits with the revenue administration (НАП), not with the health fund.
Healthcare · Last reviewed: 2026-08-16
Three different mechanics
| Situation | Who declares | Who pays |
|---|---|---|
| Employee on a contract | The employer | The employer (payroll deduction plus employer share) |
| Self-insured person / company partner | The person | The person |
| Student, pensioner, social assistance | The relevant institution | The state budget |
| None of the above (own account) | The person | The person |
If you pay your own contributions
Declare your category to НАП
Insuring on your own account starts with a declaration. Without it the system does not record you in that category and the months stay empty.Check the contribution base
The contribution is computed on income between a statutory minimum and maximum; the applicable limits are published by НАП.Pay monthly
Payment goes by bank transfer, through electronic payment operators or via eGov; the correct payment code and identifier matter more than the channel.Reconcile with the annual return
For the self-insured, annual income is matched against what was paid monthly and the difference is settled.Re-check the status
Once posted, the status should read active; if it does not, find out which period the payment was allocated to.
What a gap causes
An unpaid contribution produces two separate consequences. The financial one is interest and collection of the debt by НАП. The administrative one bites harder: after a certain number of missing months the health insurance rights are interrupted and otherwise covered care is billed at full price. How many months trigger that, and after what period old debts fall away by limitation, is a matter of current legislation — this page quotes no numbers; НАП states the rule in force.
Living abroad
For people holding a Bulgarian identifier who spend most of the year abroad there is an exemption route: a declaration filed with НАП suspends the obligation. Without that declaration the system keeps accruing contributions, and the person meets an accumulated debt years later on returning. This is the single most common unpleasant surprise for the diaspora. Confirm the threshold and the form at the moment of filing rather than from an old forum thread.
A payment question, not a health question
This is not legal or financial advice
Frequently asked questions
My employer did not pay. Who carries the consequence?
The debt is pursued against the employer, but the interrupted rights are yours. Check your own status regularly; if months are missing, raise it with the employer first and then with НАП.
Can I pay for past months later?
Yes, missing periods can be settled. The date from which rights reopen depends on the payment; there is no automatic retroactive restoration.
I am posted to Bulgaria by a company in another EU state. Do I pay here?
Not necessarily. Posting rules can keep you insured in the sending state for a defined period, evidenced by a portable document issued there. Bring that document with you rather than arguing the point at a hospital desk.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Национална агенция за приходите (НАП) — https://nra.bg/ · 2026-08-16
- Национална здравноосигурителна каса (НЗОК) — https://www.nhif.bg/ · 2026-08-16
- Единен портал за достъп до електронни административни услуги (eGov) — https://egov.bg/ · 2026-08-16
- Your Europe — Health care in the EU — https://europa.eu/youreurope/citizens/health/index_en.htm · 2026-08-16
Related topics
Bulgaria's compulsory health insurance: who is covered
Who must be insured, when the obligation starts for a foreign resident, what the basic package means and how to verify your status — explained institution by institution.
Interrupted health insurance rights and how to restore them
What an interrupted status means in practice, why emergency care still happens, how the debt is settled and from which date cover reopens.