ПОДХОДИ И ПРАКТИКА ПРИ ОПРЕДЕЛЯНЕ НА ОСИГУРИТЕЛНАТА ВНОСКА В ПУБЛИЧНОТО СОЦИАЛНО ОСИГУРЯВАНЕ.

The social security contribution is a key element of the mechanism of functioning of public social insurance and it has decisive importance with regard to its financial organisation. It is the main and typical source of income of any insurance system. The social security contribution is defined as a percentage of the received labour income and represents a general average value, corresponding to the average risk for the pool and it is due only for income from personal labour activity, with regularity and periodicity arising from the regularity and periodicity of the received personal job income. The aim of the paper is to outline the guidelines for development and improvement of the organisation of the social security contribution in the public social insurance in Bulgaria, taking into account the approaches and the practice of determining the social insurance contributions in some EU countries. [ABSTRACT FROM AUTHOR]