On a gross salary of €1,500.00 an employee takes home €1,163.97. To take home €1,500.00 net, the gross salary has to be €1,933.04. The employee pays 13.78% in contributions and 10% income tax on the rest; the employer adds 18.52% plus 0.4–1.1% work-accident insurance. Contributions stop at the maximum insurable income: €2,300.00 from 1 August 2026 (€2,111.64 until 31 July).
Page updated 23 October 2026. Figures checked on 5 October 2026 against НОИ (National Social Security Institute) and НАП (National Revenue Agency).
On a gross of €1,500.00 the net salary is €1,163.97.
| Employee | Employer | |
|---|---|---|
| Gross | €1,500.00 | €1,500.00 |
| Insurable income | €1,500.00 | €1,500.00 |
| Pension (State social security) (6.58% / 8.22%) | €98.70 | €123.30 |
| Sickness and maternity (1.4% / 2.1%) | €21.00 | €31.50 |
| Unemployment (0.4% / 0.6%) | €6.00 | €9.00 |
| Universal pension fund (2.2% / 2.8%) | €33.00 | €42.00 |
| Health insurance (3.2% / 4.8%) | €48.00 | €72.00 |
| Work accident and occupational disease | – | €6.00 |
| Contributions, total | €206.70 | €283.80 |
| Income tax, 10% | €129.33 | |
| Net salary / Total cost to the employer | €1,163.97 | €1,783.80 |
Contributions are rounded to the cent fund by fund; if your payroll software rounds on the total, the result can differ by 1 cent. The calculation is for an employee born after 31.12.1959 on an employment contract.
With 0.4% work-accident insurance, for an employee born after 31.12.1959 on an employment contract.
| Gross | Contributions (employee) | Tax | Net | Employer cost |
|---|---|---|---|---|
| €620.20 | €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 |
| €1,250.00 | €172.25 | €107.78 | €969.97 | €1,486.50 |
| €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 |
| €2,300.00 | €316.94 | €198.31 | €1,784.75 | €2,735.16 |
| €3,000.00 | €316.94 | €268.31 | €2,414.75 | €3,435.16 |
Example: on a gross of €1,500.00 the employee pays €206.70 in contributions and €129.33 in tax, and takes home €1,163.97. The employer pays €283.80 on top, for a total cost of €1,783.80.
| Minimum monthly wage | €620.20 (1,213 лв) from 1 January 2026 |
| Maximum insurable income | €2,111.64 until 31 July, €2,300 from 1 August 2026 |
| Employee contributions | 13.78% |
| Employer contributions | 18.52% + work accident 0.4–1.1% |
| Pension contribution | 14.8% (8.22% employer, 6.58% employee), unchanged from 2025 |
| Income tax on salary | 10% |
Sources: НОИ (National Social Security Institute), НАП (2026 contribution rates), Council of Ministers Decree No. 243 of 13.11.2025. Checked 5 October 2026. noi.bg
On a gross salary of €1,500.00 the employee takes home €1,163.97: contributions are 13.78% of the insurable income and income tax is 10% of what remains. The figure is for an employee born after 31.12.1959 on an employment contract.
On top of the gross salary of €1,500.00 the employer pays €283.80: 18.52% in contributions plus 0.4% work-accident insurance (0.4% to 1.1% depending on the business's activity). The total cost is €1,783.80.
€620.20 a month (1,213 лв) from 1 January 2026, under Council of Ministers Decree No. 243 of 13.11.2025. The employee takes home €481.27.
€2,111.64 from 1 January to 31 July and €2,300 from 1 August 2026, under the 2026 State Social Security Budget Act. No contributions are due above it, but income tax is due on the whole salary.
On the gross salary less the employee's contributions, at a flat 10%. The ceiling limits contributions only, so above it the tax keeps growing with the salary.
No. The two-point rise that was discussed was not adopted. The pension contribution stays at 14.8%: 8.22% paid by the employer and 6.58% by the employee.
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