# What is Social Insurance Contributions?

Country: Bulgaria

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 (€2,300 from 1 August 2026, €2,111.64 before).

## 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 €3,000 gross attracts approximately €570 employer social insurance + €420 employee social insurance + €250 personal income tax (10% after deductions) = approximately €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 (2026)**

€2,300 per month from 1 August 2026 (€2,111.64 before; about €27,600/year). Contributions are calculated on actual gross salary up to this cap. Earnings above €2,300/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 €620.20/month from 1 August 2026 for self-employed).

Source: https://nra.bg/en/businesses/social-insurance

## Related terms

- [Personal Income Tax (Bulgaria)](https://accounts-os.com/bg/glossary/personal-income-tax-bulgaria)