What is Social Insurance Contributions?
Bulgarian social insurance covers pensions, healthcare, unemployment, and sickness. Total contributions are approximately 32–33% of gross salary, split between employer (~19%) and employee (~14%). Contributions are subject to a maximum monthly insurable income (BGN 3,750 in 2024).
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Current Rate (Monthly via Form 1 / Form 6 to NRA)
Approximately 19% employer + 14% employee on gross salary up to monthly cap
Example
An employee earning BGN 3,000 gross attracts approximately BGN 570 employer social insurance + BGN 420 employee social insurance + BGN 250 personal income tax (10% after deductions) = approximately BGN 1,760 net.
How Social Insurance Contributions works in Bulgaria
Bulgarian social insurance is split across three national bodies: the National Social Security Institute (NSSI / НОИ), the National Health Insurance Fund (NHIF / НЗОК), and accident insurance administered through the NSSI. Contributions are based on gross insurable income, subject to a monthly cap.
**Contribution rates (2024)**
The total social insurance rate is approximately 32.7–33.4% of gross insurable income, depending on the risk category: - **State Pension (first and second pillar):** 19.8% (employer 11.22% / employee 8.58%) - **General Sickness and Maternity:** 3.5% (employer 2.1% / employee 1.4%) - **Work Accident and Occupational Disease:** 0.4–1.1% depending on employer risk category (employer only) - **Unemployment:** 1% (employer 0.6% / employee 0.4%) - **Health Insurance (NHIF):** 8% (employer 4.8% / employee 3.2%)
**Monthly insurable income cap (2024)**
BGN 3,750 per month (BGN 45,000/year). Contributions are calculated on actual gross salary up to this cap. Earnings above BGN 3,750/month are not subject to social insurance contributions.
**Minimum insurable income**
The minimum insurable income by profession/industry is set annually by regulation. Employees cannot declare a lower salary than the statutory minimum for their job category, even if the actual contract salary is higher.
**Filing obligations**
- Form 1 (декларация образец 1): filed monthly by the employer to NSSI, reporting each employee's insurable income and contributions due. Due by the 25th of the month following the reporting month. - Form 6 (декларация образец 6): filed monthly by the employer to the NRA, reporting withheld personal income tax and total social contributions for remittance. Due same date.
Self-employed persons and managers of OODs/EEODs pay their own contributions based on declared insurable income (minimum BGN 933/month in 2024 for self-employed).
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