Statutory and legislative payroll changes in Bulgaria, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage rises 12.6% to EUR 620.20
Effective 1 Jan 2026
The Council of Ministers set the minimum monthly wage at BGN 1,213 (EUR 620.20) from 1 January 2026, an increase of BGN 136 (12.6%). The minimum hourly wage is BGN 7.31 (EUR 3.74).
For the employer
- Raise any employee paid below EUR 620.20 a month (EUR 3.74 an hour) from the January 2026 pay run, and re-check minimum-wage-linked allowances.
For the employee
- Workers on the minimum wage get a 12.6% increase from January 2026.
Source: BTA - Cabinet Raises Minimum Wage by 12.6% to EUR 620.20 from January 1, 2026 · Last verified 1 October 2026
Maximum insurable income rises to EUR 2,300; civil servants pay own contributions
Effective 1 Aug 2026
Under the 2026 State Social Insurance Budget Act, the maximum insurable income rose to EUR 2,300 and the minimum insurable income for self-employed persons to EUR 620.20 from 1 August 2026. From the same date, civil servants under the Civil Servants Act and employees under the Judiciary Act pay personal social security contributions under an 80:20 employer-to-employee ratio, changing to 60:40 from 1 January 2027.
For the employer
- Apply the EUR 2,300 maximum insurable income from the August 2026 payroll.
- Public-sector employers: withhold the employee share for civil servants and judiciary staff (80:20 in 2026, 60:40 from 2027).
For the employee
- Civil servants and judiciary staff see a personal social security deduction from August 2026.
Source: BTA - Social Security Income Thresholds Increase from August 1 · Last verified 1 October 2026