Payroll services in Bulgaria: declarations filed by the 25th
An employer in Bulgaria pays 18.92% or more on top of each gross salary and files two declarations by the 25th of the next month. We run the payroll and file them.
- Net pay a month
- €1,241.57
- Income tax
- €137.95
- Social security and health contributions
- €220.48
- Cost to the employer
- €1,902.72
Bulgarian salary calculator, 2026 rates: contributions on pay up to €2,300 a month at the lowest accident rate, for an employee born after 1959.
Payroll in Bulgaria: what an employer does before the first salary
1 contractMakes a company an employer, no application
A company in Bulgaria becomes an employer with 1 contract: on the day it signs its first employment contract, in writing and before the employee starts. The company files no application to become an employer: the National Social Security Institute registers it from the records of the National Revenue Agency.
3 daysThe contract in the employment register
Within 3 days of signing, the employer enters the contract in the employment register of the National Revenue Agency. The employee receives a signed copy of the contract and a copy of the entry before the first working day, and work may not start without them. A contract that ends is entered within 7 days.
6 monthsThe longest trial period a contract can set
The employment contract names the post, the place of work, the basic pay with its permanent supplements, the working time, the paid leave and the notice period. A trial period of up to 6 months is agreed once for the same job.
50 yearsPayroll records stay in the employer's files
- A personnel file for each employee, internal labour rules and internal wage rules
- A contract with a registered occupational health service
- Payroll records, kept for 50 years
Social security contributions in Bulgaria in 2026: employer and employee
Rates for employees born after 1959, on gross pay between the minimum and the maximum insurable income.
| Contribution | Employer pays | Employee pays |
|---|---|---|
| State pension fund | 8.22% | 6.58% |
| Second-pillar pension fund | 2.8% | 2.2% |
| Sickness and maternity | 2.1% | 1.4% |
| Unemployment | 0.6% | 0.4% |
| Accident at work and occupational illness | 0.4% to 1.1%, by activity | none |
| Health insurance | 4.8% | 3.2% |
| All contributions | 18.92% to 19.62% | 13.78% |
| Income tax on the salary | none | 10% after contributions |
| Minimum insurable income a month | From €620.20, by post and sector | The same base |
| Maximum insurable income a month | €2,300 | €2,300 |
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What payroll services in Bulgaria cost
Payroll pricing in Bulgaria goes by the number of insured people. Payroll for up to two of them, employees or a working owner, is part of the accounting subscription. Prices are before VAT.
Payroll without accounting
Fixed in your quoteYou get the figure in writing by the end of the next working day.
Get a quote- Accounting in Bulgaria with payroll for two people, a month
- from €150
- Each employee above two, a month
- + €8
- Company registration with the state fee and the notary
- €280
- VAT registration
- €80
A worked payslip in Bulgaria: €1,600 gross a month in 2026
An employee on €1,600 gross a month takes home €1,241.57 in 2026, and the company pays €1,902.72 in all.
The tax is 10% of what is left after the employee's contributions, and the employer withholds it when it pays the month's salary.
| Line | Rate | A month |
|---|---|---|
| Gross salary | €1,600.00 | |
| Employee's contributions | 13.78% | €220.48 |
| Income tax | 10% of €1,379.52 | €137.95 |
| Net pay | €1,241.57 | |
| Employer's contributions | 18.92% | €302.72 |
| Cost of the salary to the company | €1,902.72 |
0.4%The accident rate by trade
The example uses the lowest accident rate, 0.4%, which the law gives to IT, accounting, legal and advertising companies. Trade, restaurants and office support pay 0.5%, and building companies pay 1.1%.
€936Minimum insurable income by post
Contributions are counted on no less than the minimum for the post. In IT, professional and administrative services that is €936 for a manager, €826 for a specialist, €771 for a technician, €716 for clerical staff and €620.20 for service staff.
€2,300The ceiling for contributions
A salary above €2,300 bears contributions on €2,300 only, and the 10% tax on the whole salary less those contributions. The guide to salaries in Bulgaria counts the same lines for the minimum wage, the average wage and €3,000.
Bulgaria payroll calendar: declarations 1 and 6 and the 25th
We file each declaration and show you the amounts to pay before each date.
| Filing or payment | Due | Goes to |
|---|---|---|
| New or amended employment contract | 3 days from signing | Employment register of the National Revenue Agency |
| Contract that has ended | 7 days from its end | Employment register of the National Revenue Agency |
| Declaration 1: insured days, income and contributions of each person | The 25th of the following month | National Revenue Agency |
| Declaration 6: the month's totals of contributions and tax | The 25th, with declaration 1 | National Revenue Agency |
| Social security and health contributions | The 25th of the following month | National Revenue Agency |
| Income tax withheld from salaries | The 25th of the month after it is withheld | National Revenue Agency |
| Certificate for a sick note | The 10th of the month after the employee hands it in | National Social Security Institute |
| Yearly recalculation of each employee's tax | 31 January of the following year | The employee, as tax repaid or withheld |
| Contributions of a self-insured owner | The 25th of the following month | National Revenue Agency |
How salaries are paid in Bulgaria
The contract states the basic pay and how often it is paid. Where it sets no dates, the Labour Code splits each month into an advance and a final payment. Salaries have been counted and paid in euros since 1 January 2026.
At the employee's written request the salary goes to a payment account, and an employer with 100 or more staff pays by transfer alone. The company pays from its own current account: business bank account in Bulgaria.
A smaller employer may pay in person, and the employee signs the payroll or a receipt for the amount.
The payslip lists the gross pay, each contribution, the tax and the net amount. The employer keeps the payroll and gives the employee an extract of it on request.
Paid leave and sick pay in Bulgaria in figures
20Working days of paid annual leave
An employee has 20 working days of paid annual leave or more, and a person in a first job may take them after 4 months of service. Leave is used by the end of the year, or by 30 June of the next year when it is postponed.
€101.82What two sick days cost the employer
The institute pays sick pay to an employee with 6 months of insurance or more, on a base of up to €2,300 a month. In a month of 22 working days an employee on €1,600 earns €72.73 a day, so 2 sick days cost the employer €101.82. We send the institute the certificate for each sick note by the 10th of the following month.
| Absence | Who pays | How much |
|---|---|---|
| Annual leave | Employer | Average daily gross pay of the last month with 10 worked days or more |
| Sick leave, first 2 working days | Employer | 70% of average daily gross pay |
| Sick leave from the 3rd working day | National Social Security Institute | 80% of the average insured income of the last 18 months |
| Accident at work or occupational illness | National Social Security Institute | 90% of the same base |
| Pregnancy and birth, 410 days | National Social Security Institute | 90% of the average insured income of the last 24 months |
Owners and directors on the payroll of a Bulgarian company
An owner who does the company's work in Bulgaria needs no employment contract and is self-insured. The owner chooses an income between €620.20 and €2,300 a month and pays 27.8% of it, or 31.3% with sickness and maternity cover: from €172.42 a month.
The duty starts on the day the owner begins to work, which can be the day the company is entered in the register after company formation in Bulgaria. Within 7 days the owner declares the start and the chosen cover to the National Revenue Agency on form OKd-5.
A director with a management contract is insured like an employee. The company adds contributions from 18.92% to the agreed fee and withholds 13.78% and the 10% tax from it.
A dividend bears no contributions, so an owner who lives abroad and does no work in the company stays outside the payroll. The company withholds 5% tax from the dividend: tax rates in Bulgaria.
Payroll outsourcing in Bulgaria: what we do each month
- Contracts and the register
- We draft the employment contract and enter it in the employment register inside the 3 days. Amendments and terminations go into the register the same way.
- Salaries and payslips
- We count each salary from the contract and the month's leave, sick days, overtime and bonuses, keep the payroll records and send the payslips.
- Declarations 1 and 6
- We file both declarations with the National Revenue Agency by the 25th, for the staff and for a self-insured owner.
- Amounts to pay
- Your account shows the contributions and the tax to transfer for the month before the 25th.
- Sick notes and leave
- We send the certificate for each sick note to the National Social Security Institute and count the pay for each day of leave.
- Inspections
- During a check by the revenue agency, the social security institute or the labour inspectorate, your accountant speaks for the company.
You follow every step in your account
You send the documents, see what is done and write to the person in charge, from your phone or laptop.
See the platformQuestions about payroll services in Bulgaria
Is a 13th salary mandatory in Bulgaria?
No. The Labour Code gives no 13th salary. A yearly bonus is paid where the employment contract or the company's wage rules give one, and it bears contributions and tax like the salary.
What is the minimum wage in Bulgaria in 2026?
€620.20 a month and €3.74 an hour for full-time work, in force since 1 January 2026. The guide to salaries in Bulgaria sets it beside the average wage.
How much does payroll outsourcing cost in Bulgaria?
With us payroll for two insured people is inside accounting from €150 a month, and each further employee adds €8. A company with five employees, up to 30 documents a month and no VAT number pays €174 before VAT.
What does a late payroll declaration cost in Bulgaria?
A company pays €255.65 to €2,556.46 for a declaration 1 or 6 filed late or missed. A contract entered late in the employment register costs €766.94 to €7,669.38 for each case. We file both inside their terms.
Is a seniority bonus mandatory in Bulgaria?
Yes. After one year of service the employer adds 0.6% of the basic salary or more for each year of experience in the same or similar work. Five years on a basic salary of €1,600 add €48 a month.
What else does a Bulgarian employer file during the year?
A VAT-registered company files a VAT return by the 14th of each month, and a company with activity in the year files a corporate tax return by 30 June. The whole calendar is in the guide to accounting requirements in Bulgaria.
Get a quote for your Bulgarian company
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
Also for a company in Bulgaria
Accounting in Bulgaria
Books, payroll for two people and every return from €150 a month
OpenCompany formation in Bulgaria
A limited company for €280, registered in 5 to 10 working days
OpenBank account for a Bulgarian company
The euro account that pays salaries, contributions and tax
OpenVAT registration in Bulgaria
A VAT number for €80, free with accounting
OpenGuides to a company in Bulgaria
All guides to a company in Bulgaria
Updated 21 October 2026. Reviewed by Vladyslav Drapii, Founder.
