How to use the social security calculator?

When to use the social security calculator

This calculator is useful for employees and employers who want to understand how social security contributions are calculated, what the breakdown is between employee and employer contributions, and what the minimum and maximum insurance bases are for 2025.

Step by step:

1. Enter the gross salary in BGN
2. The calculator will automatically calculate all insurance contributions
3. View the breakdown of contributions by type (pension, health, unemployment, work accident)
4. See what portion the employee pays and what portion the employer pays
5. Check if the salary is above the minimum or maximum insurance base

How to read the results:

• Employee contributions – the total amount deducted from the employee's salary (pension, health, unemployment)
• Employer contributions – additional costs paid by the employer (pension, health, unemployment, work accident)
• Total cost for employer – gross salary plus all employer contributions
• Breakdown by type – detailed information for each insurance contribution and who pays it
• Insurance base – whether the salary is within the minimum (1,077 BGN) or maximum (3,500 BGN) base for 2025

Common mistakes / limitations:

• Confusing gross and net salary – the calculator works with gross salary (before deductions)
• Ignoring the maximum base – for salaries above 3,500 BGN, contributions are calculated only on the maximum base
• Different rates for different activities – some activities have different rates for work accidents that are not included in the calculator
• Specific cases – for specific employment contracts or statuses there may be different rules

This text is for informational purposes only and is not individual financial or tax advice.