Bulgaria Social Insurance 2027 Calculator
Calculate Bulgaria mandatory social insurance contributions 2027. Employee 13.78%, employer 18.92%. Source: NOI.
Bulgaria Social Insurance 2027 Breakdown
Bulgaria mandates two-side social insurance contributions on monthly gross salary. Employee 13.78% (covers pension, health, unemployment). Employer 18.92% (same coverage + work injury). Combined cost to employer = gross × 118.9%. Source: NOI.
What Bulgaria Social Insurance Covers
Pension benefits at retirement age, healthcare (typically tied to national health insurance), unemployment benefit during involuntary separation, sickness/maternity pay, occupational accident, and survivor benefits. Specific coverage levels and qualifying periods vary by country. Self-employed must enroll voluntarily in many systems.
Salary Caps and Income Ceilings
Many bulgaria systems apply a cap on insured salary — typically a multiple of average wages or a fixed ceiling. Above cap, contribution does not grow further (limits high-earner benefits too). Health insurance often uncapped while pension typically capped. Check NOI for current annual ceilings.
Self-Employed Treatment
Self-employed pay both employee and employer shares themselves. Often subject to minimum assessment base regardless of actual earnings, ensuring minimum pension and health coverage. Some countries offer flat-rate or simplified regimes for very small operations. Source: NOI.
Frequently Asked Questions
What is the Bulgaria social insurance rate?
Employee 13.78%, employer 18.92%, combined 32.70%. Source: NOI.
Is there a salary cap?
Most bulgaria pension contributions cap at a multiple of average wage. Health insurance often uncapped. Check NOI for current ceilings.
Are self-employed covered?
Yes — they pay both employee and employer shares (32.70%) on their declared income, subject to minimum assessment base.
Are contributions tax-deductible?
Employee contributions are typically deducted from gross before income tax is calculated, effectively reducing taxable income.
What does Bulgaria social insurance cover?
Pension, healthcare, unemployment, sickness, maternity, occupational accident, survivors. Specific levels vary.