Payroll in Bulgaria in 2026: minimum wage €620.20, social security and deadlines for employers
Labour costs are the biggest challenge for Bulgarian businesses in 2026. Here are the current figures, a worked example from gross to net pay, what changed on 1 August and what inspectors check.
- The minimum wage is €620.20 per month and stays the same for the whole of 2026.
- The maximum insurable income is €2,111.64 until 31 July and €2,300 from 1 August 2026.
- Employees pay 13.78% in contributions; employers pay 18.52% plus the work-accident rate (0.4–1.1%).
- Contributions, withheld tax and forms 1 and 6 are due by the 25th of the following month.
The 2026 figures
| Item | Value |
|---|---|
| Minimum monthly wage | €620.20 |
| Maximum insurable income | €2,111.64 (1 Jan–31 Jul 2026) · €2,300 (from 1 Aug 2026) |
| Employee contributions | 13.78% |
| Employer contributions | 18.52% + work-accident fund (0.4–1.1% depending on activity) |
| Personal income tax | 10% flat on gross pay minus employee contributions |
| Minimum income for the self-employed | €550.66 (until 31 Jul 2026) · €620.20 (from 1 Aug 2026) |
Private-sector contribution rates did not change in 2026. For an employee born after 1959 the split is:
| Fund | Employer | Employee |
|---|---|---|
| Pension (state social security) | 8.22% | 6.58% |
| Sickness and maternity | 2.10% | 1.40% |
| Unemployment | 0.60% | 0.40% |
| Work accidents and occupational disease | 0.4–1.1% | — |
| Supplementary pension fund (UPF) | 2.80% | 2.20% |
| Health insurance | 4.80% | 3.20% |
| Total | 18.52% + work-accident rate | 13.78% |
Example: from €1,500 gross to net pay
An employee on €1,500 gross in October 2026, work-accident rate 0.4%:
| Item | Amount |
|---|---|
| Gross salary | €1,500.00 |
| Employee contributions (13.78%) | − €206.70 |
| Taxable income | €1,293.30 |
| Income tax (10%) | − €129.33 |
| Net salary | €1,163.97 |
| Employer contributions (18.92%) | + €283.80 |
| Total employer cost | €1,783.80 |
Work out any other amount — including net back to gross — with our Bulgaria salary calculator 2026.
What changed on 1 August 2026
The 2026 state budget was only adopted in July, so some changes took effect from 1 August:
- The maximum insurable income rose to €2,300. This only affects salaries above €2,111.64. Example: at €2,500 gross, net pay falls by €23.36 a month (from €1,988.11 to €1,964.75) and the employer's cost rises by €35.63.
- The minimum income for the self-employed was aligned with the minimum wage at €620.20.
- Work-accident rates changed for some activities — for example food production (0.7% to 0.9%) and architecture and engineering (0.7% to 0.5%). Check the rate for your activity code.
- Public-sector employees started paying part of their own contributions. This does not affect private employers.
The monthly payroll routine
- Record attendance — working days, holidays, sick leave, overtime, night work.
- Calculate salaries, supplements (including for length of service) and deductions.
- Payslips — every employee sees how their pay was calculated.
- Pay salaries by the dates in the employment contracts or internal rules.
- By the 25th — file forms 1 and 6 and pay contributions and withheld tax.
Hiring and leavers: checklist
When hiring:
- A written employment contract signed before work starts.
- Notification to the NRA within 3 days of signing and always before the employee starts work.
- Job description, health and safety induction and an employee file.
When someone leaves:
- A termination order and notification to the NRA within 7 days.
- Compensation for unused paid annual leave.
- Documents for the employee — certificates of insurable income and length of service.
Sick leave and holidays
- The employer pays the first three working days of sick leave (70% of average daily gross pay); from day four the NSSI pays the benefit.
- Basic paid annual leave is at least 20 working days.
- Leave must be recorded in writing — unused leave is one of the first things inspectors check.
What the NSSI and labour inspectors check
- Work without an employment contract or NRA notification.
- Differences between the salary actually paid and the salary declared.
- Unpaid overtime and missing working-time records.
- Unrecorded holidays and sick leave.
- Incomplete employee files and missing inductions.
Looking ahead to 2027
- From 1 January 2027 length of service will be calculated in hours — accurate time records become even more important.
- The minimum wage for 2027 has not yet been set.
- Budget with a realistic increase in labour costs — see how to plan 2027.
Frequently asked questions
What is the maximum insurable income in Bulgaria in 2026?
€2,111.64 from 1 January to 31 July 2026 and €2,300 from 1 August 2026. No contributions are due above that amount, but 10% income tax applies to the full salary.
How much does an employee cost the employer?
Gross salary plus roughly 18.92–19.62% employer contributions, depending on the work-accident rate. At €1,500 gross the total cost is about €1,783.80.
Can I hire someone part-time?
Yes. For part-time work, insurable income cannot be lower than the minimum insurable income for the position, pro rata to the hours worked.
When are contributions paid?
By the 25th of the month following the month they relate to. Forms 1 and 6 are filed by the same date.
