Social Security Contributions in Bulgaria
Rates
| Contribution | Employer | Employee | Total |
|---|---|---|---|
| Social security (pensions, sickness, unemployment, work accidents) | 14.12% to 14.82% | 10.58% | 24.7% to 25.4% |
| Health insurance | 4.8% | 3.2% | 8% |
| All contributions | 18.92% to 19.62% | 13.78% | 32.7% to 33.4% |
Source: PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes1
The range comes from the work-accident fund, 0.4% to 1.1% depending on the business activity; offices and services pay 0.5%.1
The cap and the floor
- Maximum insurable income: €2,300 a month from 1 August 2026, up from €2,111.64. Pay above it carries only the 10% income tax.
- Minimum insurable income: set for each occupation and sector; contributions are due on at least that amount.
- Minimum wage: €620.20 a month from 1 January 2026.
Source: National Assembly: Social security budget for 2026; Legal 500: Bulgaria Tax Card 2026; PwC Worldwide Tax Summaries: Bulgaria, individual, significant developments2,4,3
An example
| Gross pay €2,000 a month | Amount |
|---|---|
| Employer contributions at 18.92% | €378.40 |
| Total cost to the employer | €2,378.40 |
| Employee contributions at 13.78% | €275.60 |
| Income tax at 10% of €1,724.40 | €172.44 |
| Take-home pay | €1,551.96 |
Source: PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes1
Paying
The employer withholds the employee’s share and the income tax, and pays everything to the National Revenue Agency by the 25th of the following month. Employees from other EU countries, or countries with a social security agreement, may stay in their home system with a certificate.1,4
Frequently Asked Questions
What are the employer and employee social security contribution rates in Bulgaria in 2026?
In Bulgaria, employers pay 18.92% to 19.62% and employees pay 13.78%, for a combined contribution rate of 32.7% to 33.4%. The employer rate varies with the work-accident fund, which ranges from 0.4% to 1.1% depending on business activity.
What is the maximum insurable income in Bulgaria from 1 August 2026?
Bulgaria’s maximum insurable income is €2,300 a month from 1 August 2026, up from €2,111.64. Social security contributions stop at this cap, while pay above it is subject to the 10% income tax.
How much take-home pay is left from a €2,000 gross salary in Bulgaria?
A gross monthly salary of €2,000 leaves take-home pay of €1,551.96 in Bulgaria. Employee contributions are €275.60, and income tax is €172.44, calculated at 10% of €1,724.40.
When are social security contributions paid in Bulgaria?
In Bulgaria, the employer withholds the employee’s social security contributions and income tax, then pays them to the National Revenue Agency by the 25th of the following month. Employees from other EU countries, or countries with a social security agreement, may remain in their home system with a certificate.
Sources
- PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes
- National Assembly: Social security budget for 2026
- PwC Worldwide Tax Summaries: Bulgaria, individual, significant developments
- Legal 500: Bulgaria Tax Card 2026
Figures checked 13 October 2026. Prepared by InvestBulgaria for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
