Employer cost in Bulgaria 2026
This calculator starts from the verified €620.20 gross minimum and the recorded low-end contribution aggregate, with the annual ceiling date kept visible.
Monthly employer-cost calculator
| Employee: Employee social and health contributions (aggregate) | €85.46 |
|---|---|
| Income tax | €53.47 |
| Other wage taxes | €0.00 |
| Net pay | €481.26 |
| Employer: Employer social and health contributions (low end aggregate) | €117.34 |
| Total employer cost | €737.54 |
The USD comparison for Bulgaria remains unpublished until a verified exchange rate is available for the calculation date.
How each line is calculated
The employee Employee social and health contributions (aggregate) contribution is 13.78% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 2300 EUR; the source is Ministry of Economy contribution summary.
The employer Employer social and health contributions (low end aggregate) contribution is 18.92% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 2300 EUR; the source is Ministry of Economy contribution summary.
In the calculator view for Bulgaria, income tax is a flat charge at 10% on gross minus employee contributions; no verified exemption is recorded, and the source is PwC Bulgaria individual income determination.
Worked example at 620.2
- Gross pay: €620.20.
- Net pay: €481.26 = €620.20 − €85.46 − €53.47 − €0.00.
- Employer contributions: €117.34.
- Total employer cost: €737.54.
The example applies the recorded 13.78% employee contribution aggregate, 10% income-tax treatment and 18.92% low-end employer aggregate, subject to the source qualifications and ceiling date.
Gross salary ladder
| Fact | Published value | ||
|---|---|---|---|
| 1× gross | €620.20 | €481.26 | €737.54 |
| 1.5× gross | €930.30 | €721.89 | €1,106.31 |
| 2× gross | €1,240.40 | €962.53 | €1,475.08 |
| 3× gross | €1,860.60 | €1,443.79 | €2,212.63 |
What this calculator leaves out
The following conditions are outside the Bulgaria calculator and must be checked before payroll use.
The consolidated employer percentage varies by occupation and category, so it should not be treated as a universal fund-by-fund payroll rate for every Bulgarian worker.
The €2,300 maximum insurable-income ceiling applies from 1 August 2026 in the NSSI notice, while the earlier 2026 period used a lower ceiling that affects annual comparisons.
Reliefs, annual reconciliation and any worker-specific treatment are outside this compact model and must be confirmed before an employer files or promises net pay.