Increase in the Maximum Monthly Income Subject to Social Securities in Bulgaria from 01.04.2025 – What Businesses Need to Know?

Increase in the Maximum Monthly Income Subject to Social Securities in Bulgaria from 01.04.2025 – What Businesses Need to Know?

From April 1, 2025, the maximum monthly income subject to social and health insurance contributions in Bulgaria will increase from 3,750 BGN to 4,130 BGN.

📌 What Does This Mean?

Employees with gross salaries above 4,130 BGN will pay higher contributions.

Employees earning between 3,750 BGN and 4,130 BGN (as of March 31) will be partially affected.

If the gross salary remains the same, net pay will decrease.

To preserve the same net salary, gross pay must increase – meaning higher costs for employers.

📊 Financial Breakdown:

If gross pay remains unchanged:

📉 Net salary drops by: 47.12 BGN/month

💸 Employer cost increases by: 862.80 BGN/year

To keep the same net salary:

🔼 Gross salary must increase by: 52.36 BGN/month

💰 Total employer cost increases by: 1,491.12 BGN/year