Д1 and Д6: who files them, and by when
Declarations 1 and 6 are due by the 25th of the month following the one they cover. Declaration 1 describes each insured person individually; declaration 6 totals what the employer owes. A self-insured owner of a Bulgarian company files both even in months with no salary.
Why there are two of them
| Declaration 1 | Declaration 6 | |
|---|---|---|
| About whom | Each insured person individually | The employer as a whole |
| What it carries | Days, income, insurance category, amounts per fund | Total contributions due for the period |
| Who reads it | The social security institute — it builds each person's record | The revenue agency — it expects the payment |
That is why an error in declaration 1 surfaces years later, at retirement or when a benefit is claimed: it does not leave an unpaid liability, it leaves a missing or wrong service record for a specific person.
The self-insured owner
If you are the sole owner and you manage your own company, you are a self-insured person under the Social Security Code. That means monthly contributions on a chosen insurable income between the statutory minimum and maximum — and both declarations every month, whether or not you paid yourself anything. A missed month is not a zero; it is a gap in your record.
Corrections
A filed declaration is corrected by filing another, never by deleting. Corrections for past periods carry their own limits and sometimes need permission from the revenue agency, which is why filing it right the first time is cheaper than fixing it a year later.
This is general information, not tax advice for your situation. Check every document you file.