Social Security Contributions

Information on the social security contributions you or your employer may be expected to pay in Bulgaria...

Employers and employees

It is the responsibility of the employer to pay their employees’ social security contributions regularly.

The rate of contributions for the different funds of the state social security, as well as the ratio at which contributions are divided between the employer and the employee, are decided by the Parliament for each year and announced in the Social Insurance Code (Кодекс за социално осигуряване). Contributions to the Labour Accidents and Professional Diseases Fund are paid solely by the employer.

50 percent of mandatory health insurance contributions are paid by the employer and 50 per cent by the employee. The amount of contributions that is to be paid by the employee is deducted from their gross monthly salary each month.

The state contributes to the social security of citizens by making transfers to their Pensions Fund.


Self-employed people pay their own social security contributions. The state participates only by making transfers to their Pensions Fund, which is calculated at 12 percent of the sum of social security incomes of the insured persons for the calendar year.

Contributions are paid to the respective bank accounts of local directorates of the National Revenue Agency either by direct transfer or in cash at banks and post offices. Another option is to pay them online using the electronic payments system, ePay.