In Bulgaria, labor is divided into three main categories, determined by working conditions and risk levels. These categories affect the amount of insurance contributions and the right to early retirement. Third Labor Category Includes professions with normal working conditions and no specific risks. This covers most office and administrative positions. Standard insurance contributions: 32.7% (18.92% covered by the employer and 13.78% by the employee). Second Labor Category Includes professions with moderate health risks, such as those in construction, industry, and energy sectors. Higher insurance contributions: 35.7% (21.02% covered by the employer and 14.68% by the employee), as these professions require greater protection. First Labor Category Includes jobs with high risk and harsh conditions, such as underground miners, divers, or other extreme professions. This is the highest-risk category, with contributions of 40.8% (24.22% covered by the employer and 16.58% by the employee). Main Differences Insurance Contributions: First and second categories have higher rates compared to the third. This affects deductions and the final net salary amount. Retirement Conditions: Employees in the first and second categories can retire earlier due to the nature of their work. Employees in the third category do not benefit from this advantage. For more information on retirement conditions, you can check the latest requirements in the Social Security Act.

Net to Gross Salary Calculator

Salary Under Employment Contract and All Accruals

Base Salary		0.00 BGN
Additional Pay for Work Experience		0.00 BGN
Gross Salary		0.00 BGN
Insurable Income		0.00 BGN

Base Salary

0.00 BGN

Additional Pay for Work Experience

0.00 BGN

Gross Salary

0.00 BGN

Insurable Income

0.00 BGN

Pension Fund	6.580 %	0.00 BGN
General Sickness and Maternity Fund	1.400 %	0.00 BGN
Unemployment Fund	0.400 %	0.00 BGN
Total State Social Security (DOO) Contributions	8.380 %	0.00 BGN
Additional Mandatory Pension Insurance (DZPO) in UPF	2.200 %	0.00 BGN
Health Insurance Fund	3.200 %	0.00 BGN
Total Employee Contributions	13.780 %	0.00 BGN
Personal Income Tax (PIT)	10.000 %	0.00 BGN
Net Salary (Take-Home Pay)		0.00 BGN

Pension Fund	6.580 %	0.00 BGN
General Sickness and Maternity Fund	1.400 %	0.00 BGN
Unemployment Fund	0.400 %	0.00 BGN
Total State Social Security (DOO) Contributions	10.920 %	0.00 BGN
Additional Mandatory Pension Insurance (DZPO) in UPF	2.800 %	0.00 BGN
Occupational Accident and Disease Fund	0.4 %	0.00 BGN
Health Insurance Fund	4.800 %	0.00 BGN
Total Employer Contributions	18.92 %	0.00 BGN
Total Employer Costs		0.00 BGN

Salary

Net Salary
The take-home amount you receive after deducting insurance contributions and taxes payable by you.

Gross Salary
The total compensation, including the base salary and all additional payments. All insurance contributions and taxes owed by both you and your employer are calculated from this amount.

Birth Year

Select whether you were born before or after 1960. This is important because while the overall insurance burden is the same for everyone, it is allocated to different funds:

Born before 1960: Contributions are made only to the “Pensions” fund under the State Social Security (DOO).
Born after 1960: Contributions are split between the “Pensions” fund under DOO and the DZPO (Additional Mandatory Pension Insurance) fund.

This division affects how your pension is calculated.

Max / Min Insurable Income

Minimum Insurable Income (Min. II): This is the lowest amount on which insurance contributions are calculated, even if the actual salary is lower. It is determined annually by the State Social Security Budget Act and depends on the profession and economic activity.

Maximum Insurable Income (Max. II):
This is the upper income limit on which insurance contributions are charged. Even if your actual salary exceeds this threshold, contributions are only calculated based on the maximum insurable income set for the respective year.

Insurance contributions are not due on income below the minimum or above the maximum threshold, making these values important for both employees and employers.

Years of Service and Additional Payment Percentage for Experience (Annual Basis)

Years of Service:
Enter the number of years you have worked in your specialty or held position. This is a key factor in calculating the additional compensation you are entitled to.

Additional Experience Percentage:
The minimum additional compensation for work experience and professional expertise is 0.6% of the base salary for each year of service. If your contract specifies a higher percentage, you must enter it.

This additional payment is a mandatory component of your salary and ensures that your experience is fairly compensated.

Percentage for TZPB Fund (Annual Basis)

This percentage determines the insurance contribution for the “Occupational Accident and Disease Fund” (TZPB), which is paid by the employer. The rate varies between 0.4% and 1.1% and is determined based on:
- The industry in which you work;
- The risks associated with your profession.
The percentage is set annually by the State Social Security Budget Act. The employer fully covers this insurance cost to ensure your protection in case of an occupational accident or professional illness.

Labor Category

In Bulgaria, labor is divided into three main categories, determined by working conditions and risk levels. These categories affect the amount of insurance contributions and the right to early retirement.

Third Labor Category

Includes professions with normal working conditions and no specific risks. This covers most office and administrative positions.

Standard insurance contributions: 32.7% (18.92% covered by the employer and 13.78% by the employee).

Second Labor Category

Includes professions with moderate health risks, such as those in construction, industry, and energy sectors.

Higher insurance contributions: 35.7% (21.02% covered by the employer and 14.68% by the employee), as these professions require greater protection.

First Labor Category

Includes jobs with high risk and harsh conditions, such as underground miners, divers, or other extreme professions.

This is the highest-risk category, with contributions of 40.8% (24.22% covered by the employer and 16.58% by the employee).

Main Differences

Insurance Contributions:
- First and second categories have higher rates compared to the third.
- This affects deductions and the final net salary amount.
Retirement Conditions:
- Employees in the first and second categories can retire earlier due to the nature of their work.
- Employees in the third category do not benefit from this advantage.

For more information on retirement conditions, you can check the latest requirements in the Social Security Act.

Types of Employment Compensation

Base Salary: The primary salary stated in the employment contract.

Gross Salary: The total of the base salary and additional pay for work experience.

Net Salary: The desired take-home amount (excluding advances or other deductions from the net salary).

Total Employer Cost: This includes the gross salary and the employer's share of insurance contributions.

Net to Gross Salary Calculator

Salary Under Employment Contract and All Accruals

About the Net-to-Gross Calculator

How Does It Work?

Fields description

Salary

Net Salary

Gross Salary

Birth Year

Max / Min Insurable Income

Minimum Insurable Income (Min. II): This is the lowest amount on which insurance contributions are calculated, even if the actual salary is lower. It is determined annually by the State Social Security Budget Act and depends on the profession and economic activity.

Maximum Insurable Income (Max. II):

Years of Service and Additional Payment Percentage for Experience (Annual Basis)

Percentage for TZPB Fund (Annual Basis)

Labor Category

Third Labor Category

Second Labor Category

First Labor Category

Main Differences

Types of Employment Compensation

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