Social Security Contributions – Bulgaria
Bulgarian social security system covers health insurance, pension, unemployment, and disability. Contributions lower than most EU countries but adequate. Combined employee-employer rate 32.7-33.4% - below EU average. Contributions capped at maximum monthly base, benefiting high earners.
Social Security Contributions
Bulgarian social security system covers health insurance, pension, unemployment, and disability. Contributions lower than most EU countries but adequate. Combined employee-employer rate 32.7-33.4% - below EU average. Contributions capped at maximum monthly base, benefiting high earners.
Employee Contributions (13.78%)
Covers pension insurance, unemployment insurance, general sickness and maternity. Deducted from gross salary automatically by employer.
Mandatory health insurance contribution. Provides access to public healthcare system. Lower than most EU countries.
Contributions calculated up to maximum monthly income (BGN 3,750 for 2025, subject to annual increase). High earners pay less in percentage terms.
Employer Contributions (18.92-19.62%)
Employer portion for pension, unemployment, work accidents. Rate varies slightly by risk class of business activity. Paid on top of gross salary.
Employer's health insurance contribution. Combined employee+employer total 8% for health. Lower than Western Europe.
Combined employee+employer contributions. Much lower than France (65%), Belgium (53%), Germany (40%). Competitive advantage for businesses.
Self-Employed Contributions
Self-employed pay both employee and employer portions. Calculate on self-declared income within min-max thresholds. Can choose income level for contribution calculation.
Can choose contribution base between minimum (BGN 933 for 2025) and maximum (BGN 3,750). Lower base = lower contributions but lower pension. Strategic planning possible.
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