Social Security Calculator
Calculate social security for employee and employer!
Enter insurance data
Social & health contributions — choose a 2026 MOD period first
2026 has two maximum insurable income (MOD) windows (SG 68 / 28.07.2026, art. 9). Choose the month you are calculating for — the tool never auto-picks “today”.
Select an insurance period before calculating.
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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 (от 2026-01-01).
Step by step:
- Select the 2026 MOD period (€2,111.64 or €2,300)
- Enter the gross salary in EUR (as in your employment contract / payslip)
- The calculator will automatically calculate all insurance contributions
- View the breakdown of contributions by type (pension, health, unemployment, work accident)
- See what portion the employee pays and what portion the employer pays
- 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 pay falls between the monthly minimum (~551 €) and the period MOD (€2,111.64 (01.01–31.07.2026) / €2,300 (01.08–31.12.2026)) per ЗБДОО за 2026 г., ДВ бр. 68 от 28.07.2026, чл. 9
Common mistakes / limitations:
- Confusing gross and net salary – the calculator works with gross salary (before deductions)
- Ignoring the maximum base – for salaries above the cap, contributions are calculated only on the maximum insurable amount for the selected period (€2,111.64 (01.01–31.07.2026) / €2,300 (01.08–31.12.2026)).
- 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
Data is up to date according to NRA and NOI (Bulgarian tax and social security). For official information see the sources below.
Sources:
- NRA – National Revenue Agency
- NOI – National Social Security Institute
- VAT Act – Bulgarian VAT law
- Local taxes act – Local taxes and fees
This text is for informational purposes only and is not individual financial or tax advice.
Frequently Asked Questions about Social Security Calculator
What are the contribution rates in 2026?
Pension: employee 8.78%, employer 11.02%. Health: employee 3.2%, employer 4.8%. Unemployment: employee 0.4%, employer 0.6%. Work accident (employer only): 0.7% (may vary by economic activity).
What is the minimum social security base?
Contributions are calculated on at least the minimum base — about 551 € per month (aligned with the minimum wage in euro).
What is the maximum insurable income (MOD) in 2026?
Per ЗБДОО за 2026 г., ДВ бр. 68 от 28.07.2026, чл. 9: from 01.01 to 31.07.2026 the MOD is €2,111.64; from 01.08 to 31.12.2026 it is €2,300. Choose the period explicitly in the calculator — there is no automatic “today” switch.
Who pays social security?
Both sides: the employee part is withheld from gross pay; the employer pays additional employer contributions. Employer totals are a key part of the “cost to company”.
Why does this matter?
It links gross salary to net pay, employer cost, and entitlements linked to insured income (pension, health coverage in the social system, unemployment).