Pensions in the Defence and Security Sector
Пенсии в сектор “Отбрана и сигурност”
Coverage
Mandatory insurance
- Police and military personnel, as well as employees in the State Intelligence Agency, the Military Information Service of the Ministry of Defence and the State Agency for National Security.
Financing
General finances
- Tax-financed out of the general budget.
Contribution rates
- Police and military personnel: fixed share of monthly gross earnings (55.8%) entirely covered by the employer; if persons opt out from the universal pension funds, the total contribution rate increases by 5%, entirely covered by the employer.
- Civil servants in the sector regulated by the Law on the Civil Servant (for example Ministry of Internal Affairs): fixed share of monthly gross earnings (19.8%) entirely covered by the employer.
- Civil servants in the State Intelligence Agency, the Military Intelligence Service of the Ministry of Defence and the State Agency for National Security: fixed share of monthly gross earnings (60.8%) entirely covered by the employer.
Administration
- The National Social Security Institute (NSSI) manages the scheme and is accountable for its actions to the National Assembly.
- The National Revenue Agency collects contributions and transfers them to the NSSI.
Qualifying Conditions
- Statutory retirement age increases to 55 years until 2029 for men and women (born after 28/02/1974); minimum service periods: 27 years, 18 of which must be actual contributory insurance periods.
- Exceptions apply in cases of years of service under water or in the air.
Benefits
Pension benefits
- Same as for statutory old age pension scheme.
- Further privileges: right to special one-time compensation of the amount of last gross salaries (depending on the length of service, max. of up to 20 gross salaries), requiring the person to have met all qualifying conditions for standard old age pension/early pension.
Factors for benefit calculation
- Same as for statutory old age pension scheme.
Taxation and social security contributions
- Pension benefits are not subject to tax.
- Health insurance contributions are covered by the state budget
Coverage
Financing
Administration
Qualifying Conditions
Benefits
Mandatory insurance
- Police and military personnel, as well as employees in the State Intelligence Agency, the Military Information Service of the Ministry of Defence and the State Agency for National Security.
General finances
- Tax-financed out of the general budget.
Contribution rates
- Police and military personnel: fixed share of monthly gross earnings (55.8%) entirely covered by the employer; if persons opt out from the universal pension funds, the total contribution rate increases by 5%, entirely covered by the employer.
- Civil servants in the sector regulated by the Law on the Civil Servant (for example Ministry of Internal Affairs): fixed share of monthly gross earnings (19.8%) entirely covered by the employer.
- Civil servants in the State Intelligence Agency, the Military Intelligence Service of the Ministry of Defence and the State Agency for National Security: fixed share of monthly gross earnings (60.8%) entirely covered by the employer.
- The National Social Security Institute (NSSI) manages the scheme and is accountable for its actions to the National Assembly.
- The National Revenue Agency collects contributions and transfers them to the NSSI.
- Statutory retirement age increases to 55 years until 2029 for men and women (born after 28/02/1974); minimum service periods: 27 years, 18 of which must be actual contributory insurance periods.
- Exceptions apply in cases of years of service under water or in the air.
Pension benefits
- Same as for statutory old age pension scheme.
- Further privileges: right to special one-time compensation of the amount of last gross salaries (depending on the length of service, max. of up to 20 gross salaries), requiring the person to have met all qualifying conditions for standard old age pension/early pension.
Factors for benefit calculation
- Same as for statutory old age pension scheme.
Taxation and social security contributions
- Pension benefits are not subject to tax.
- Health insurance contributions are covered by the state budget
Legal Basis: Social Security Code, Section I, (Кодекс за социално осигуряване); Law on the Civil Servant (Закон за държавния служител); Law of the State Intelligence Agency (Закон за Държавна агенция "Разузнаване"); Law on the Agency for National Security (Закон за Държавна агенция "Национална сигурност"); Law on Defence and the Military Forces (Закон за отбраната и въоръжените сили на Република България).