Occupational social security schemes (Chapter 2 of Directive 2006/54)

AuthorGenoveva Tisheva
6 Occupational social security schemes (Chapter 2 of Directive 20 06/54)
6.1 General (legal) context
6.1.1 Surveys and reports on the practical difficulties linked to occupational and/or
statutory social security issues
There are no surveys and reports on this issue.
6.1.2 Other issues related to gender equality and social security
Since the year 2000, the pension system in Bulgaria has consisted of three p illars. The
model was based on the World Bank’s advice and influence and is different from the pillars
in the EU countries. The first pillar is the universal social security fun dз a ‘pay-as-you-go
type, which is obligatory for persons in an employment relationshi p or self-employed
persons. The second pillar is a mandatory and fully-funded pension fund with defined
contributions which are allotted to individual accounts run by licensed pension insuran ce
companies or, based on the choice of t he i nsured person, it is contributed to the state
Pension fund. The third pillar includes supplementary voluntary pension sch emes.
In Bulgaria there are no second pillar pension schemes comparable to the type of
occupational pension schemes recognised in EU law. Provisions for the establishm ent of
occupational pension schemes are c ontained in the Code for Social Insu rance within the
third pillar as part of Additional Voluntary Soci al Insurance (Part III of the COSI). These
schemes are not yet well developed in Bulgaria.
6.1.3 Political and societal debate and pending legislati ve proposals
There are no pending proposals for legislation or societal debate on the specific issue .
6.2 Direct and indirect discrimination
Direct and indirect discrimination based on sex is forbidden, first in acceptance of persons
into the schemes an d also in the process of in surance under such schemes. Namely, no
discrimination based on sex, including discrimination based on marital and family status,
is allowed within the scope of application of t he schemes and the conditions for accessing
them; the obligation to pay contributions and the calculation thereof; the calculation of
retirement payments and other terms of the related rights.
6.3 Personal scope
Since the new schemes are part of the third pillar in Bulgaria the occupational social
security di rective is not applicable t o th em. Nevertheless, it can be said that additional
voluntary pension insurance is open to all physical persons aged 16 and over (Article 210
COSI). In Bulgarian legislation, th ere are no occupational social security schemes whi ch
form part of a second pillar of social security, as in other EU Member States. The situation
in Bulgaria and other new Member States has been explained in reports within the
framework of the Network.65
6.4 Material scope
Despite the fact that compliance cannot be sought, it is worth mentionin g that voluntary
insurance under the professional schemes of enterprises which are the insurers gives the
right to a fixed-term pension, an ad hoc or postponed payment of the accumulated
65 Renga, S., Molnar-Hidassy, D., Tisheva, G. (2010), Direct and Indirect Gender Discrimination in Old-Age
Pensions in 33 European Countries, The European Network of Legal Experts in the field of Gender Equality,

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