--- title: "Salary calculator Bulgaria 2026: gross to net, net to gross" url: "https://fiscala.eu/en/calculators/salary" language: "en" description: "Gross to net and net to gross for Bulgaria 2026: 13.78% employee contributions, 10% income tax, ceiling €2,300, plus the employer's cost." --- - [Home](https://fiscala.eu/en) - Calculators # Salary calculator Bulgaria 2026: gross to net, net to gross 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. ## Net pay and employer cost from 1 August 2026 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 | ## How net pay is worked out 1. The insurable income is the gross salary, capped at the month's maximum insurable income. 2. The employee pays 13.78% of the insurable income: 6.58% pension, 1.4% sickness and maternity, 0.4% unemployment, 2.2% universal pension fund and 3.2% health insurance. 3. Income tax is 10% of the gross salary less the employee's contributions. The ceiling limits the contributions only, never the tax. 4. The employer separately pays 18.52% of the insurable income plus a work-accident contribution of 0.4% to 1.1%, depending on the business's activity. 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. ## Key figures for 2026 | 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](https://www.noi.bg/dohod01082026/) ## Frequently asked questions ### What is the net salary on a gross of €1,500.00? 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. ### What does an employee cost the employer on a gross of €1,500.00? 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. ### What is the minimum wage in Bulgaria in 2026, gross and net? €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. ### What is the maximum insurable income in Bulgaria for 2026? €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. ### What is income tax charged on? 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. ### Did pension contributions go up in 2026? 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. Want us to run your payroll? Payroll costs €12 to €20 per employee, and the first employee is free. [Ask for an offer](https://fiscala.eu/en/contacts) Stay up to date with Fiscala news [Call us](tel:00359899115149) [Ask for a quote](https://fiscala.eu/en/contacts)