Salary Calculator Gross-Net
Here you can quickly and easily calculate your net salary from the gross amount or vice versa. In addition, you will see a detailed breakdown of the contributions payable by both the employee and the employer, as well as the amount of tax and the total cost to the employer.
Enter the salary in the Working Salary field and select whether the amount is Net or Gross.
Salary under an employment contract and all accruals
| Basic salary | 0.00 BGN | |
| Additional remuneration for seniority | 0.00 BGN | |
| Gross remuneration | 0.00 BGN | |
| Insurance income | 0.00 BGN |
| Retirement 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 funds | 8.380 % | 0.00 BGN |
| Funds Supplementary compulsory pension insurance in Universal pension funds | 2.200 % | 0.00 BGN |
| Health Insurance Fund | 3.200 % | 0.00 BGN |
| Total contributions at the expense of the employee | 13.780 % | 0.00 BGN |
| Personal income tax | 10.000 % | 0.00 BGN |
| Net amount to be received | 0.00 BGN |
| Retirement 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 Insurance Funds | 10.920 % | 0.00 BGN |
| Fund Supplementary compulsory retirement insurance in a universal retirement fund | 2.800 % | 0.00 BGN |
| Occupational Accident and Sickness Fund | 0.4 % | 0.00 BGN |
| Health Insurance Fund | 4.800 % | 0.00 BGN |
| Total employer contributions | 18.92 % | 0.00 BGN |
| Total cost to the employer | 0.00 BGN |
За бруто-нето калкулатора
Тук можеш бързо и лесно да изчислиш нетната си заплата от брутната сума или обратното. Освен това ще видиш детайлно разпределение на осигуровките, които се дължат както от работника, така и от работодателя, както и размера на данъка и общия разход за работодателя.Въведи заплатата в полето Работна заплата и избери дали сумата е Нетна или Брутна.
Field Descriptions
Remuneration
Gross salary
is the total remuneration, which includes the basic salary and additional payments established by regulations or contracts. It covers taxes and social security contributions payable by the worker, but does not include social security contributions paid by the employer.
Net salary
is the amount an employee receives net after deducting taxes and social security contributions payable by the employee from the gross salary.
Year of birth
It is chosen whether the employee was born before 1960 or after 1960. All employees have the same insurance burden, but it is distributed in different funds. Persons born before 1960 are only insured in the Pension Fund of the Social Insurance Institution, while those born after 1960 are insured in both the Pension Fund and the Supplementary Compulsory Pension Fund.
Maximum/minimum insurance income
Max. Insurance Income
This field indicates the maximum insurance income for the current year. It is used to calculate contributions and is not linked to salary. National insurance contributions cannot be higher than the maximum insurance income for the current year.
Min. Insurance Income
The field indicates the minimum insurable income for the current year. It is used as the basis for calculating the minimum social security contributions for different occupational categories and is applied regardless of the agreed salary. The social security contributions may not be lower than the minimum social security income for the relevant job and economic activity for the current year.
Years of service and Percentage of additional payment for service (annual basis)
Indicate the number of years of experience in the specialty and the percentage of additional pay for the experience. The minimum rate of additional remuneration for length of service and professional experience shall be 0.6% for each year of service. If the employer and employee have agreed on a higher percentage, it must be entered.
Percentage for the Occupational Accident and Sickness Fund (annual basis)
The field indicates the percentage for the Occupational Accident and Sickness Fund (OASF), which can vary from 0.4% to 1.1% depending on the industry in which the enterprise operates. The applicable rate for the OASF is set out in the Law on the Budget of the Social Insurance Institution.
Labor categories
In Bulgaria, employment categories are divided into three main groups, depending on the working conditions and risks involved, which affects remuneration and social security contributions.
Third labour category
Covers occupations with normal working conditions without specific risks. Most employees in office and administrative positions fall here. Insurance contributions are standard.
Second labour category
Includes occupations with moderate health risks, for example in industry and construction. Insurance contributions are higher than in the third category, as the employer bears a greater burden to cover the risks.
First category of labour
Contains jobs with high risk and harsh conditions, such as miners and divers. Insurance rates are highest. Accordingly, 24.22% on employer's account and 16.58% on employee's account.
Main differences
Contains jobs with high risk and harsh conditions, such as miners and divers. The highest insurance rates apply here, with about 40.8% of gross wages, of which 24.22% is charged to the employer and 16.58% to the employee. Workers in the first and second categories are entitled to early retirement, reflecting the higher contributions and the specific nature of their work.
- Contribution rate: The first and second categories have higher insurance rates compared to the third, resulting in higher deductions and differences in net pay.
- First category: 40.8% (employer: 24.22%, employee: 16.58%
- Second category: 35.7% (employer: 21.02%, employee: 14.68%)
- Third category: 32.7% (employer: 18.92%, employee: 13.78%)
- Conditions for retirement: First and second category workers are entitled to early retirement. Employees in the third category do not enjoy the same benefits.
- Contribution rate: The first and second categories have higher insurance rates compared to the third, resulting in higher deductions and differences in net pay.
Types of remuneration
- Basic: This is the basic salary listed in the employment contract.
- Gross: This is the sum of the basic salary and the seniority supplement.
- Net: This is the net amount desired to be received (without advance or other deductions from net pay).
- Total employer cost: this amount includes gross wages and employer contributions.
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