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Social security in Bulgaria 2026
The employee share is 13.78% of gross pay — pension, sickness, unemployment and health combined — and it stops at the EUR 2,111.64 monthly ceiling, so the maximum bite is about EUR 291 a month.
The self-employed choose their own base between EUR 550.66 and EUR 2,111.64 a month and pay 27.8% (plus optional 3.5% sickness cover).
At a glance
- top rate
- 13.78% of capped pay
- entry band
- From the first euro, subject to job-specific minimum bases
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment or self-employment in Bulgaria
- regime flag
- Ceiling EUR 2,111.64/month (first quarter 2026, pending the budget law)
Rates
Contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 13.78% | Gross pay up to EUR 2,111.64/month | Employees — pension, sickness, unemployment and health combined |
| 27.8% | Self-chosen base: EUR 550.66 – 2,111.64/month | Self-employed — pension and health |
| +3.5% | Same base | Self-employed optional sickness and maternity cover |
Thresholds & allowances
- Monthly ceilingEUR 2,111.64
Carried over into early 2026 while the social security budget awaits adoption; equal to the former BGN 4,130
- Self-employed minimumEUR 550.66/month
Final base reconciled with actual income in the annual return
- DeductibilityFull
Mandatory contributions, including to funds elsewhere in the European Economic Area (EEA), reduce taxable income
Residency
Residency trigger
Bulgarian employment brings automatic withholding by the employer, with minimum insurable bases varying by industry and position; younger workers' pension contributions partly feed a private mandatory fund.
Non-resident treatment
European Union coordination rules and posting certificates can keep temporarily posted workers in their home schemes.
Notes
- The employer adds about 18.92% on top — outside this page's scope.
- Workers born from 1960 split pension contributions with a private universal pension fund, or may direct everything to the state fund.
- Because both the rate and the ceiling are low, high earners' total social cost is trivial by European standards — the ceiling caps the annual employee bill near EUR 3,500.
- The 2026 budget debate dropped proposed contribution increases; figures may still be reset when the annual budget law passes.
FAQ
What does an employee pay in Bulgaria?
13.78% of gross pay, but only up to EUR 2,111.64 a month — a maximum of roughly EUR 291 monthly, fully deductible from the 10% tax base.
How do the self-employed contribute?
27.8% on a self-declared base between EUR 550.66 and EUR 2,111.64 a month, reconciled annually — plus an optional 3.5% for sickness benefits.
Figures: tax year 2026, compiled from public sources. Not tax advice.