Contributions
Contributions in Bulgaria cover state social insurance (pension, general sickness & maternity, unemployment, work-accident), the supplementary mandatory pension pillar (UPF) and health insurance. Every contribution is charged on the insurable income, which is capped by a ceiling. The rates shown are those in force for 2026.
Two payers, one insurable income
In Bulgaria social and health insurance — the осигуровки — is not a single deduction but a set of contributions shared between the employee and the employer. Both shares are charged on the same base, the insurable income (осигурителен доход), which is the gross salary clamped between a floor and a ceiling. For 2026 the employee pays 13,78% of that base and the employer pays 18,92% on top of the gross — a cost the employer carries, never withheld from your net pay. The rates on this page are those in force for 2026, taken from named primary sources; if a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off — for an official amount, the cited source or the NRA is the binding one.
The scope this calculator assumes is a standard full-time employment relationship (трудов договор), labour category III, for a person born after 31 December 1959 — which is why the second-pillar supplementary pension (ДЗПО-УПФ) applies. These are stated assumptions, not inputs: there is no age control and no occupation selector, because the flat national rates do not depend on them.
The six funds
The employee and employer totals split across six statutory funds — five under the Social Insurance Code (КСО) and one under the Health Insurance Act (ЗЗО). The table below shows the split by payer. Read it with one caveat: the employee and employer totals (13,78% / 18,92%) and the health-fund share are the confirmed figures, but the per-fund breakdown is provisional — the primary registers of the National Revenue Agency (НАП) and the National Social Security Institute (НОИ) could not be read directly, so the itemized rates below are corroborated from established tax-advisory sources rather than quoted from the register.
| Fund | Employee | Employer |
|---|---|---|
| State pension fund (Пенсии, ДОО) | 6,58% | 8,22% |
| Supplementary pension, 2nd pillar (ДЗПО-УПФ) | 2,2% | 2,8% |
| General sickness & maternity (ОЗМ) | 1,4% | 2,1% |
| Unemployment (Безработица) | 0,4% | 0,6% |
| Work-accident & occupational disease (ТЗПБ) | — | 0,4% |
| Health insurance (ЗО) | 3,2% | 4,8% |
Health insurance
Health insurance (здравноосигурителна вноска) is the one contribution most people recognise on their payslip. It totals 8%, split unevenly between the employer (4,8%) and the employee (3,2%) under article 40 of the Health Insurance Act. Unlike some neighbouring systems, in Bulgaria the health contribution is also capped at the maximum insurable income — nothing is levied on the part of a salary above the ceiling.
The work-accident fund is employer-only
One line never touches the employee: the work-accident and occupational-disease fund (ТЗПБ). It is paid entirely by the employer and varies with the economic activity of the business, from a low standard rate for offices and IT up to a higher rate for hazardous work. This calculator uses the standard 0,4% employer rate; the exact rate depends on the employer’s activity code, but it never changes the employee’s 13,78% total.
Where the ceiling bites
Because every fund is charged on the insurable income, contributions only rise until the gross salary reaches the maximum insurable income of 2 111,64 € a month. Above that point the contribution amount is frozen even as the salary grows, so a larger share of each additional euro stays as net pay. The floor works the same way from below: for full-time work the base cannot fall under the minimum insurable income of 620,20 €. The insurable income page explains the floor and the ceiling in detail.
The content of this page is being extended over time.