Bulgaria applies mandatory social security contributions to all employees and self-insured persons, calculated based on social security income subject to statutory minimum and maximum thresholds. These thresholds are updated periodically in line with amendments published in the State Gazette.
2026 Social Security Income Thresholds
From 1 August 2026
Threshold | Amount (EUR) |
Minimum monthly social security income (self-insured persons) | EUR 620.20 |
Maximum monthly social security income | EUR 2,300.00 |
As of 1 August 2026, the minimum social security thresholds by main economic activities and qualification groups of professions will also be updated in line with the State Gazette amendments.
Impact of the Increase in the Maximum Social Security Income
The increase in the maximum social security income will primarily affect employees whose gross remuneration exceeds the current maximum threshold of EUR 2,111.64.
Employees unaffected by the change
For employees with remuneration at or below EUR 2,300 (the new maximum threshold), there will be no change resulting solely from the increase in the maximum threshold.
Employees affected by the change
For employees whose gross remuneration exceeds the current maximum social security income threshold of EUR 2,111.64, the following changes will apply from 1 August 2026:
The amount of income subject to mandatory social security contributions will increase.
The employee’s personal social security contributions withheld from their remuneration will increase.
The employer’s social security contributions will also increase.
Due to the higher employee social security deductions, the net remuneration received by employees may change.
Important: The increase in the maximum social security income does not change the agreed gross remuneration of employees. It only increases the amount of income on which social security contributions are calculated.
Need Help?
If you have questions about how these changes affect your employees’ payroll or your total employment costs in Bulgaria, please contact the Remote People support team at support@remotepeople.com.