Gross to net salary in Bulgaria: reading a payslip

Working life · Last reviewed: 2026-10-10

The gross to net chain

1. 1

   Gross salary

   The contractual figure plus regular supplements. Contributions apply to an insurable income with a statutory floor and ceiling.
2. 2

   Employee contributions

   Pension, general sickness and maternity, unemployment and health insurance are deducted from gross.
3. 3

   Tax base

   What remains after contributions, adjusted for any reliefs you are entitled to.
4. 4

   Income tax

   A flat 10 per cent on the base — there are no progressive brackets.
5. 5

   Net payment

   The remainder is transferred to your account; other deductions are itemised separately.

Employer contributions and how offers are quoted

Social security is split between employer and employee, with the employer's share calculated on top of gross as a cost to the company. When negotiating, ask explicitly whether a quoted figure is gross, net, or total employer cost — conflating those three is the most common cause of a disappointing first payslip. The employment contract records the gross amount as a rule.

Payslip lines worth recognising

• •Основно трудово възнаграждение — the contractual base gross.
• •Допълнително възнаграждение за трудов стаж — a length-of-service supplement based on recognised experience.
• •Осигурителен доход — the insurable income on which contributions are calculated.
• •Лични осигурителни вноски — the employee share of contributions.
• •Данъчна основа and данък по ЗДДФЛ — the tax base and the income tax due.
• •Сума за получаване — the net amount transferred.

Verifying the numbers yourself

Contribution rates and the insurable income thresholds are set annually, so online calculators frequently run on last year's parameters. Confirm the values in force with the revenue agency (НАП) and the National Social Security Institute (НОИ), and check what your employer has declared for you through their electronic services. For sector pay levels, the National Statistical Institute is the source to cite in a negotiation rather than aggregator sites.

Official values for 2026

The values below were read on 10 October 2026 from NRA and NSSI pages. The insurance thresholds changed during the year on 1 August, so the two periods are shown separately; the legal basis is the 2026 State Social Insurance Budget Act, published in the State Gazette, issue 68 of 28.07.2026.

• •Income tax: The rate on employment income is 10%, withheld in advance by the employer (NRA).
• •Health contribution: In 2026 it is 8%, split 60:40 between employer and employee, that is 4.8% on the employer and 3.2% on the employee. On an insurable income of €1,000 this means €32 from the employee and €48 from the employer each month (NRA).
• •Payment deadline: The employer pays the contributions for general illness and maternity, invalidity, old age and death, work accidents and unemployment by the 25th of the month after the month in which the work was done (NRA).
• •Mandatory supplementary pension: Contributions are paid on the same income, within the same minimum and maximum limits and together with the state insurance contributions; they are not deducted from unemployment, temporary incapacity or small-child care benefits (NRA).
• •Annual tax: If you have only employment income and the employer fixed the annual tax and paid it by 31 January of the following year, no return is needed; you file one to claim tax reliefs. A return is mandatory for work in Bulgaria for a foreign employer and for employees who are partners or shareholders holding more than 5% of the company's capital (NRA).
• •The change of 1 August 2026: According to NSSI, the new minimum and maximum insurable income took effect on that date; the contribution for buying one month of insurance record by a self-insured person rose from €109.03 to €122.80.
• •Shares by fund: The employee and employer shares for the Pensions, General Illness and Maternity and Unemployment funds are set out in a table; this page does not reproduce them. The current table is published by the NRA and NSSI.

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