Bulgaria Social Contributions Guide 2026
Bulgaria's social security system requires total contributions of approximately 31.30% of gross salary (employee share ~12.75%, employer share ~18.55%), with a monthly contribution cap of BGN 3,750.
Employee Contributions — 12.75%
- Pension fund: 7.45%
- Additional mandatory pension: 1.7%
- Health insurance: 3.2%
- Unemployment fund: 0.4%
Employer Contributions — ~18.55%
- Pension fund: 9.45%
- Additional mandatory pension: 2.7%
- Health insurance: 4.8%
- Unemployment fund: 0.6%
- Accident insurance: 0.4%–1% (depending on risk category)
Contribution Cap
The maximum monthly income base for social contributions is BGN 3,750 (as of 2026). Income above this amount is exempt from social contributions but remains subject to the 10% personal income tax. The minimum contribution base is the national minimum wage (BGN 933 per month in 2026).
Self-Employed
Self-employed individuals pay total social contributions of approximately 25.5% on their insurable income (between minimum wage and the cap). This covers pension, health, and additional pension but excludes unemployment insurance.
Key Facts
- Total employee + employer burden: ~31.30% of gross salary
- Monthly cap: BGN 3,750
- Minimum contribution base: BGN 933/month (national minimum wage)
- Contributions are collected by the NRA alongside payroll tax
- Accident insurance varies by industry risk classification (0.4%–1%)