You take home
€1,163.97
- Gross salary
- €1,500.00
- Your contributions (13.78%)
- − €206.70
- Income tax 10%
- − €129.33
- Cost to the employer
- €1,783.80
Where the money goes
- You take home€1,163.9765%
- Your contributions€206.7012%
- Income tax 10%€129.337%
- Employer’s contributions€283.8016%
Of every €100 your employer spends, you take home €65.3.
Contributions by fund
| Fund | Employee | Employer |
|---|
| Pensions fund | €98.70 6.58% | €123.30 8.22% |
|---|
| Universal pension fund | €33.00 2.2% | €42.00 2.8% |
|---|
| Sickness and maternity | €21.00 1.4% | €31.50 2.1% |
|---|
| Unemployment | €6.00 0.4% | €9.00 0.6% |
|---|
| Health insurance | €48.00 3.2% | €72.00 4.8% |
|---|
| Work accidents and occupational disease | €0.00 0% | €6.00 0.4% |
|---|
| Total | €206.70 | €283.80 |
|---|
How it is worked out
- 1
Contributions
13.78% of the gross pay, capped at €2,300, goes on pensions, sickness and maternity, unemployment and health insurance.
- 2
Tax
Contributions are subtracted from the gross pay and 10% income tax is taken from the rest.
- 3
Net
What is left is your take-home pay. The employer pays a further 18.92–19.62% in contributions on top.
Example salaries
For people born after 1959, with a 0.4% work accident contribution.
| Gross | Contributions | Tax | Net | Cost |
|---|
| €620.20 · minimum | €85.46 | €53.47 | €481.27 | €737.54 |
|---|
| €800.00 | €110.24 | €68.98 | €620.78 | €951.36 |
|---|
| €1,000.00 | €137.80 | €86.22 | €775.98 | €1,189.20 |
|---|
| €1,200.00 | €165.36 | €103.46 | €931.18 | €1,427.04 |
|---|
| €1,500.00 | €206.70 | €129.33 | €1,163.97 | €1,783.80 |
|---|
| €2,000.00 | €275.60 | €172.44 | €1,551.96 | €2,378.40 |
|---|
| €2,500.00 | €316.94 | €218.31 | €1,964.75 | €2,935.16 |
|---|
| €3,000.00 | €316.94 | €268.31 | €2,414.75 | €3,435.16 |
|---|
| €4,000.00 | €316.94 | €368.31 | €3,314.75 | €4,435.16 |
|---|
Gross and net
An employment contract states the gross salary, before contributions and tax. You take home the net salary: about 77.6% of gross while pay is below the maximum insurable income. The employer pays about 19% more in contributions on top, so the real cost is nearly a fifth above the gross salary.
Who pays what
13.78% in contributions is deducted from your pay, and 10% tax from the rest. The employer pays 18.52% plus the work accident contribution of 0.4% to 1.1% depending on the business, so its total cost is 18.92% to 19.62% above gross pay.
The pension share is split differently for people born before and after 1960: younger people pay part into a universal pension fund, older people all into the Pensions fund. The total rate is the same.
Maximum insurable income
Contributions are charged on pay up to €2,300 (from 1 August 2026; €2,111.64 until 31 July). Above that you pay only the 10% tax. Example: at €3,000 gross the contributions are €316.94, the same as at €2,300, and net pay is €2,414.75.
Minimum wage and minimum insurable income
The minimum wage in 2026 is €620.20 gross for full-time work, or €481.27 net. Most jobs also have a minimum insurable income set by line of business and occupation. If it is higher than your pay, contributions are charged on it. The calculator assumes your pay is above that minimum.
What the calculator leaves out
- Tax reliefs for children, disability or voluntary insurance. They lower the tax and are claimed through the employer or in the annual tax return.
- Civil contracts and self-employment, which have different contribution rules and allowable expenses.
- Sick pay, bonuses and overtime, which change the gross amount for that month.
If you work abroad, or for a foreign employer from Bulgaria, where you pay tax depends on your residence and on the double taxation treaty.
Questions
How much are employee contributions in 2026?
13.78% of gross pay: 6.58% pensions fund, 2.2% universal pension fund, 1.4% sickness and maternity, 0.4% unemployment and 3.2% health insurance. For people born before 1960 the pension contribution is 8.78% with no universal fund, and the total is the same.
What is the maximum insurable income?
€2,300 a month from 1 August 2026; from 1 January to 31 July 2026 it was €2,111.64. No contributions are charged above it, but tax is paid on the whole salary.
What is the minimum wage in 2026?
€620.20 gross a month for full-time work, which is €481.27 net.
Does it work for civil contracts or the self-employed?
No, it is for employment contracts. Civil contracts and self-employment have different rules for contributions and allowable expenses.
Rates under the Social Security Code, the Health Insurance Act and the 2026 State Social Security Budget Act. Checked on 28 October 2026.