Bulgarian social and health insurance contributions for tax year 2026, in euro. Covers the state social insurance funds (pension, general illness and maternity, unemployment, work accident), the universal pension fund (second pillar) and health insurance; the employer and employee split by fund and by year of birth; the minimum and maximum insurable income for 2026 (two periods, to 31 July and from 1 August); and the self-insured (freelancers, sole traders, working owners): monthly advance co...
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---
name: bulgaria-social-contributions
description: "Bulgarian social and health insurance contributions for tax year 2026, in euro. Covers the state social insurance funds (pension, general illness and maternity, unemployment, work accident), the universal pension fund (second pillar) and health insurance; the employer and employee split by fund and by year of birth; the minimum and maximum insurable income for 2026 (two periods, to 31 July and from 1 August); and the self-insured (freelancers, sole traders, working owners): monthly advance contributions, the optional illness and maternity cover, and the annual reconciliation with Declaration 6 by 30 April. Also covers payment dates (25th), Declarations 1 and 6 and penalties. Lev amounts are shown in euro at BGN 1.95583. Trigger phrases: Bulgaria social security, осигуровки, самоосигуряващо се лице, МОД, максимален осигурителен доход, Декларация образец 6, УПФ. Out of scope: monthly gross-to-net and wage tax (bulgaria-payroll), income tax (bulgaria-income-tax), A1 certificates and treat"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
source: openaccountants
openaccountants_url: "https://www.openaccountants.com/skills/bulgaria-social-contributions"
jurisdiction: "BG"
tax_year: "2026"
last_updated: "2026-10-24"
---
# Bulgaria social and health insurance contributions (2026)
> **Source-cited draft.** Drafted from the Social Insurance Code (KSO), the Health Insurance Act (ZZO), the State Social Insurance Budget Act for 2026, the National Health Insurance Fund Budget Act for 2026, the Ordinance on the social insurance of self-insured persons, Ordinance N-13, the Personal Income Taxes Act (ZDDFL) and the Euro Introduction Act, read on lex.bg, dv.parliament.bg and nssi.bg on 2026-10-24. No accountant has reviewed it. Do not file from it without review by a qualified Bulgarian professional.
Contribution year: the calendar year. The National Revenue Agency (NRA, НАП) collects; the National Social Security Institute (NSSI, НОИ) runs the funds; the National Health Insurance Fund (NHIF, НЗОК) receives health contributions. Currency: the euro from 1 January 2026; lev amounts in a law are read as euro at BGN 1.95583, rounded to the cent (Euro Introduction Act arts. 11(2), 12, 13). The 2026 budget acts were published on 28 July 2026 (ДВ бр. 68) and apply from 1 January 2026, with new limits from 1 August 2026. For the monthly payroll calculation and the wage tax, see `bulgaria-payroll`.
## Who this applies to
- **Employees and managers** under an employment or management contract: insured for all risks (pension, illness and maternity, work accident, unemployment), with the cost split between employer and employee (KSO arts. 4(1)(1), (7), 6(3)).
- **Self-insured persons** (самоосигуряващи се лица): registered freelancers and craftsmen; sole traders; owners and partners in companies who work in the business; registered farmers (KSO art. 4(3)(1), (2), (4)). They are insured for pension only and pay it all themselves. They may choose to add illness and maternity (art. 4(4)). They are not insured for unemployment or work accident.
- **Civil-contract workers** with monthly pay, after the statutory cost deduction, of at least one minimum wage, or who are insured on another basis in that month: insured for pension (KSO art. 4(3)(5), (6)). The paying company withholds and pays.
- **Pensioners** who are self-insured contribute only if they choose to (KSO art. 4(6)).
- **Health insurance** is due from everyone insured under the KSO, on the same base (ZZO art. 40(1)).
- **Not covered here:** civil servants and judges (new split from 1 August 2026, KSO art. 6(5a)), seafarers (art. 4a), and the voluntary purchase of service years.
## Rates, bands and thresholds
| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Pension, born after 31 Dec 1959 | 14.8% (employee: employer 8.22%, employee 6.58%) | 2026 | KSO art. 6(1)(2)(a), (1)(4), (3)(9), [lex.bg](https://lex.bg/laws/ldoc/1597824512) |
| Pension, born before 1 Jan 1960 | 19.8% (employee: employer 11.02%, employee 8.78%) | 2026 | KSO art. 6(1)(1)(a), (1)(4), (3)(8) |
| Universal pension fund (UPF), born after 31 Dec 1959 | 5% (employee: employer 2.8%, employee 2.2%); self-insured pay all 5% | 2026 | KSO art. 157(1)(1)(c), (3), (5) |
| General illness and maternity | 3.5%, split 60:40 (2.1% / 1.4%); optional for the self-insured | 2026 | KSO arts. 4(4), 6(1)(5), (3)(7) |
| Unemployment | 1%, split 60:40 (0.6% / 0.4%); employees only | 2026 | KSO art. 6(1)(6), (3)(7) |
| Work accident and occupational disease | 0.4% to 1.1% by activity, employer only | 2026 | KSO art. 6(1)(7), (6); ZBDOO 2026 art. 14, Appendices 2, 2A, [dv.parliament.bg](https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=244982) |
| Health insurance | 8%, split 60:40 for employees (4.8% / 3.2%); self-insured pay all 8% | 2026 | NHIF Budget Act 2026 art. 2, [dv.parliament.bg](https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=244981); ZZO art. 40(1)(1), (2), [lex.bg](https://lex.bg/laws/ldoc/2134412800) |
| Self-insured total, without illness and maternity | 27.8% (pension 14.8 + UPF 5 + health 8; or pension 19.8 + health 8 if born before 1960) | 2026 | KSO arts. 6(3)(8)(a), (9)(a), (1)(4), 157(5); ZZO art. 40(1)(2) |
| Self-insured total, with illness and maternity | 31.3% | 2026 | As above plus KSO art. 6(1)(5) |
| Minimum monthly insurable income, self-insured, 1 Jan to 31 Jul | EUR 550.66 (BGN 1,077) | 2026 | ZBDOO 2026 art. 9(1)(b) |
| Minimum monthly insurable income, self-insured, 1 Aug to 31 Dec | EUR 620.20 | 2026 | ZBDOO 2026 art. 9(2)(b) |
| Maximum monthly insurable income, all insured, 1 Jan to 31 Jul | EUR 2,111.64 (BGN 4,130) | 2026 | ZBDOO 2026 art. 9(1)(c) |
| Maximum monthly insurable income, all insured, 1 Aug to 31 Dec | EUR 2,300 | 2026 | ZBDOO 2026 art. 9(2)(c) |
| Minimum insurable income for employees by activity and job group | EUR 550.66 to EUR 901.41 (to 31 Jul); EUR 620.20 to EUR 1,532.00 (from 1 Aug) | 2026 | ZBDOO 2026 art. 9, Appendices 1, 1A |
| Minimum monthly wage (floor where no activity minimum is set) | EUR 620.20 (BGN 1,213) | 2026 | Decree 243/2025, [dv.parliament.bg](https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=238961) |
| Annual insurable income limits for a self-insured person active all year | Minimum EUR 6,955.62 (7 x 550.66 + 5 x 620.20); maximum EUR 26,281.48 (7 x 2,111.64 + 5 x 2,300) | 2026 | KSO art. 6(9); ZBDOO 2026 art. 9 |
| Guaranteed receivables fund | Not paid for 2026 | 2026 | ZBDOO 2026 art. 15(1) |
Employee totals: employee 13.78%, employer 18.52% plus 0.4% to 1.1% work accident. The same totals apply to both birth cohorts.
## The taxable base
**Employees.** Contributions are due on gross pay accrued for the month, paid or not, between the activity minimum (or the minimum wage) and the monthly maximum (KSO art. 6(2), (3)). The employer's share cannot be taken from the employee's pay (art. 6(13)). See `bulgaria-payroll` for the full monthly calculation.
**Self-insured: monthly advances.** The person picks a monthly insurable income between the self-insured minimum and the maximum and pays advance contributions on it each month (KSO art. 6(8); Ordinance on self-insured persons art. 3(1)). The minimum moves from EUR 550.66 to EUR 620.20 for August to December 2026, so advances for those months must rise to at least EUR 620.20.
**Self-insured: annual reconciliation.** After the year, the final insurable income is fixed from the annual tax return (KSO art. 6(9); Ordinance on self-insured persons art. 2(4)):
1. Take the taxable income from the activity for the year, as declared in the annex to the annual return. For a freelancer this is revenue less the statutory cost deduction (25% for most free professions, 40% for lawyers, notaries, authors and craftsmen; ZDDFL art. 29(1)).
2. Keep it within the year's limits for the months of activity: not below the sum of the monthly minimums and not above the sum of the monthly maximums.
3. Subtract the total of the monthly incomes on which advances were paid.
4. Final contributions = the difference x the pension, UPF and (if chosen) illness and maternity rates (KSO art. 6(9)), plus 8% health insurance (ZZO art. 40(1)(2)).
If the difference is negative, no final contribution is due on it. Contributions already paid on income above the final figure are not covered by this skill; ask the NRA (see Not yet confirmed).
**Several sources of income.** A person who is both employed and self-insured pays on the total, up to one monthly maximum, in the order set by KSO art. 6(11): employment first, then benefits, then self-insured income, then civil-contract pay. A self-insured person with several activities pays advances on one basis of their choice (Ordinance on self-insured persons art. 2(3)).
**Civil-contract workers.** The base is the pay less the statutory cost deduction under the ZDDFL (KSO art. 6(4)), capped at the monthly maximum. The payer withholds the person's share and pays its own (art. 6(3)). The person's share is not withheld from advance payments (art. 7(11)).
## Deadlines and filing
| What | Deadline | Source |
|---|---|---|
| Employer contributions and employee share | 25th of the month after the month worked | KSO art. 7(1); ZZO art. 40(1)(1)(c) |
| Employer Declarations 1 and 6 | 25th of the month after the month the data relate to | Ordinance N-13 art. 4(1)(1)(a), (3)(1), consolidated to ДВ бр. 90/2026 |
| Self-insured monthly advances (social and health) | 25th of the month after the month they relate to | KSO art. 7(4); ZZO art. 40(1)(2) |
| Self-insured Declaration 1 | 25th of the month after the month concerned; if insured for pension only, one Declaration 1 a year is allowed, filed by 25 February with the January data | Ordinance N-13 arts. 4(1)(2)(a), 6(1), (2) |
| Self-insured: start or restart of activity | Declaration 1 by the 25th of the month after the first full month insured | Ordinance N-13 art. 6(3) |
| Civil-contract contributions | 25th of the month after the month of payment | KSO art. 7(6) |
| Self-insured final contributions | By the annual tax return deadline: 30 April of the next year | ZZO art. 40(1)(2); Ordinance on self-insured persons art. 2(4); ZDDFL art. 53(1) |
| Self-insured Declaration 6 for the final contributions | 30 April of the next year | Ordinance N-13 art. 4(3)(2) |
## Penalties and interest
| Breach | Penalty | Source |
|---|---|---|
| Breach of the KSO insurance rules (part one) | Fine EUR 51.13 to EUR 1,022.58 on the person at fault; plus EUR 255.65 to EUR 1,022.58 on a company or sole trader insurer, per case | KSO art. 349(1) |
| Declaration not filed or filed late (employer's Declaration 1, or a self-insured person's declaration), or breach of the art. 6(9) reconciliation rules | EUR 25.56 to EUR 255.65 for an individual who is not a trader; EUR 255.65 to EUR 2,556.46 for a company or sole trader | KSO art. 355(1) |
| False data to avoid contributions | EUR 25.56 to EUR 127.82 per case | KSO art. 355(2) |
| Repeat breach of art. 355(1) | Fine EUR 255.65 to EUR 1,022.58, or sanction of EUR 511.29 per case, capped at EUR 5,112.92 | KSO art. 355(4) |
| Late payment | Statutory interest (законна лихва) on the unpaid contributions | Law on Interest on Taxes, Fees and Other Similar State Receivables, art. 1 |
## Cross-border points
- **EU, EEA and Switzerland.** Regulation 883/2004 decides which single country's insurance applies. A person insured abroad under it with an A1 certificate does not pay Bulgarian contributions on that work.
- **Posted from Bulgaria.** Staff posted to another member state stay in Bulgarian insurance on their pay, but not less than the host country's minimum pay and not more than the Bulgarian maximum (KSO art. 6a).
- **Foreign contributions and tax.** Mandatory contributions paid abroad reduce the Bulgarian income tax base like Bulgarian ones (ZDDFL arts. 25(1), 42(2)).
- See `bg-cross-border` for tax residence and treaties.
## Worked examples
### Example 1: freelancer on minimum advances, annual top-up
A management consultant born in 1985 is a registered freelancer all of 2026 and does not opt into illness and maternity cover. She pays advances on the minimum: 27.8% of EUR 550.66 = EUR 153.08 a month for January to July, and 27.8% of EUR 620.20 = EUR 172.42 a month for August to December. The total advance base is EUR 6,955.62.
Her 2026 revenue is EUR 30,000. Taxable income from the activity is 75% of that (25% statutory costs): EUR 22,500. That is inside the annual limits (EUR 6,955.62 to EUR 26,281.48). The top-up base is 22,500 - 6,955.62 = EUR 15,544.38. Final contributions at 27.8%: EUR 4,321.34, due with Declaration 6 by 30 April 2027.
```oa-check
name: Bulgaria freelancer born 1985, revenue EUR 30,000, minimum advances, no sickness cover, 2026
inputs:
revenue: 30000
min_jan_jul: 550.66
min_aug_dec: 620.20
max_jan_jul: 2111.64
max_aug_dec: 2300
steps:
- rate: 0.148 + 0.05 + 0.08
- advance_jan_jul: round(min_jan_jul * rate, 2)
- advance_aug_dec: round(min_aug_dec * rate, 2)
- advance_base: min_jan_jul * 7 + min_aug_dec * 5
- annual_max: max_jan_jul * 7 + max_aug_dec * 5
- taxable_income: revenue * 0.75
- final_income: clamp(taxable_income, advance_base, annual_max)
- topup_base: final_income - advance_base
- final_contributions: round(topup_base * rate, 2)
expected:
advance_jan_jul: 153.08
advance_aug_dec: 172.42
advance_base: 6955.62
annual_max: 26281.48
topup_base: 15544.38
final_contributions: 4321.34
```
### Example 2: high-earning contractor with sickness cover, capped at the annual maximum
An IT contractor born in 1975, registered as a freelancer for all of 2026, opts into illness and maternity cover, so his rate is 31.3%. He pays advances on the minimum: EUR 172.36 a month for January to July and EUR 194.12 a month for August to December.
His revenue is EUR 60,000, so taxable income is EUR 45,000. That is above the annual maximum of EUR 26,281.48, so the final insurable income is capped there. The top-up base is 26,281.48 - 6,955.62 = EUR 19,325.86. Final contributions at 31.3%: EUR 6,048.99, due by 30 April 2027. No contributions are due on the EUR 18,718.52 above the cap.
```oa-check
name: Bulgaria IT contractor born 1975, revenue EUR 60,000, sickness cover, capped, 2026
inputs:
revenue: 60000
min_jan_jul: 550.66
min_aug_dec: 620.20
max_jan_jul: 2111.64
max_aug_dec: 2300
steps:
- rate: 0.148 + 0.05 + 0.035 + 0.08
- advance_jan_jul: round(min_jan_jul * rate, 2)
- advance_aug_dec: round(min_aug_dec * rate, 2)
- advance_base: min_jan_jul * 7 + min_aug_dec * 5
- annual_max: max_jan_jul * 7 + max_aug_dec * 5
- taxable_income: revenue * 0.75
- final_income: clamp(taxable_income, advance_base, annual_max)
- topup_base: final_income - advance_base
- final_contributions: round(topup_base * rate, 2)
- above_cap: taxable_income - annual_max
expected:
advance_jan_jul: 172.36
advance_aug_dec: 194.12
final_income: 26281.48
topup_base: 19325.86
final_contributions: 6048.99
above_cap: 18718.52
```
## Ask the client first
1. Year of birth (before 1960 or after 1959) and whether the person moved from the universal pension fund into the state pension fund.
2. The basis of insurance: employee, manager, freelancer, sole trader, working owner, farmer, civil contract, or several at once.
3. For the self-insured: whether they opted into illness and maternity cover, and the monthly income they chose for advances.
4. The months of activity in 2026 (the annual limits depend on them) and whether they already receive a pension.
5. Taxable income from the activity for the year, and the statutory cost rate that applies.
6. Any foreign insurance or A1 certificate.
## Sources
| Source | URL | Read on |
|---|---|---|
| Social Insurance Code (KSO), consolidated to ДВ бр. 68/2026: arts. 4, 6, 6a, 7, 157, 158, 349, 355 | https://lex.bg/laws/ldoc/1597824512 | 2026-10-24 |
| State Social Insurance Budget Act for 2026, ДВ бр. 68/2026: arts. 9, 14, 15, Appendices 1, 1A, 2, 2A | https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=244982 | 2026-10-24 |
| National Health Insurance Fund Budget Act for 2026, ДВ бр. 68/2026: art. 2 | https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=244981 | 2026-10-24 |
| Health Insurance Act (ZZO), consolidated to ДВ бр. 68/2026: arts. 29(3), 40 | https://lex.bg/laws/ldoc/2134412800 | 2026-10-24 |
| Ordinance on the social insurance of self-insured persons (NSSI copy): arts. 2, 3 | https://www.nssi.bg/wp-content/uploads/NOOSLBGIRCHML.pdf | 2026-10-24 |
| Ordinance N-13 of 17 December 2019 (Declarations 1 and 6), original text ДВ бр. 1/2020: arts. 4, 6 | https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=144073 | 2026-10-24 |
| Ordinance N-13, consolidated text to ДВ бр. 90/2026 (amendments ДВ бр. 10/2021, 15/2024, 17/2026, 90/2026; secondary consolidation by KiK-Info, checked article by article against the original): arts. 4, 6, 9 | https://kik-info.com/normativna-baza/naredbi/h-13/ | 2026-10-24 |
| Personal Income Taxes Act (ZDDFL): arts. 25, 29, 42, 53 | https://lex.bg/laws/ldoc/2135538631 | 2026-10-24 |
| Council of Ministers Decree 243 of 13 November 2025 on the minimum wage, ДВ бр. 98/2025 | https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=238961 | 2026-10-24 |
| NSSI, new insurable income limits from 1 August 2026 | https://nssi.bg/dohod01082026/ | 2026-10-24 |
| Euro Introduction Act: arts. 11, 12, 13 | https://lex.bg/bg/laws/ldoc/2137244903 | 2026-10-24 |
| Law on Interest on Taxes, Fees and Other Similar State Receivables, art. 1 | https://lex.bg/bg/laws/ldoc/2123675140 | 2026-10-24 |
Not yet confirmed: how the NRA's 2026 reconciliation annex sums the annual minimum and maximum across the two 2026 periods (this skill adds the monthly limits for each month of activity, which follows KSO art. 6(9) but the 2026 form was not read; nra.bg served a human check); the treatment of advances paid on more than the final income; the amending ДВ issues of Ordinance N-13 were not read on dv.parliament.bg (a secondary consolidation to ДВ бр. 90/2026 was used); the self-insured ordinance after its latest amendments; the statutory late-payment interest rate after the euro changeover.
> Contributed by Michael Cutajar.
## Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-24. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bulgaria-social-contributions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bulgaria-social-contributions. If neither is available, confirm every figure against the official source pages cited above before relying on it.
