What is the maximum insurable income (MOD) in 2026?

Per the 2026 State Social Security Budget Act (SG issue 68 of 28.07.2026, art. 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. The calculator defaults to the current month and applies the matching MOD; you can change month and year.

How is personal income tax on salary calculated?

In this monthly model, tax is 10% on taxable income = gross minus employee contributions. Annual reliefs (children, disability, etc.) are not entered here — use the annual income-tax calculator for those.

Which contributions are withheld from the employee’s salary?

Typically pension (SSI and, if born after 1959, UPF), health, unemployment, and sickness/maternity on the insurance base (within min/MOD). Exact rates depend on the insurance category.

What does “employer cost” mean?

It is the total cash cost of employment: gross salary plus employer social security contributions, including the work-accident and occupational-disease contribution. It is higher than gross salary.

Why might the calculator differ from my payslip?

Payslips reflect the specific month: bonuses, overtime, leave, advances, vouchers, corrections, or different insurance bases. The calculator uses a standard monthly model. If numbers diverge, check with HR or payroll.

Salary calculator

Gross ↔ take-home in € with employee and employer contributions (rates from 2026).

Enter contracted gross; see what you receive after tax and employee contributions.

Monthly gross salary (€)

Min. wage: 620.20 € · Rates from 2026-01-01

Month

Year

Applied max. insurable income (MOD): 2,300.00 €

Enter a monthly amount in euro, then calculate

Methodology

Income tax 10% on taxable base after employee contributions
Social security rates from 1 Jan 2026; MOD by month/year

Example

Gross €2000 → take-home depends on MOD and birth cohort.

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What does the salary calculator calculate?

The salary calculator converts between gross and take-home monthly pay in euro using Bulgarian personal income tax (10%) and employee/employer social security contributions. It answers “how much do I take home?” first, then shows deductions and the total employer cost. Useful for salary negotiations, checking a payslip, or budgeting.

How to use the salary calculator

When to use the salary calculator

For people on employment contracts or employers who want a quick monthly net figure, employer cost, and contribution split (от 2026-01-01).

Step by step:

Choose direction — “Gross → take-home” or “Take-home → gross”.
Enter the monthly amount in euro (the main field).
Month and year default to the current calendar month; change them if needed — the tool applies the matching MOD automatically.
Open “Employer settings” only if you need to adjust the work-accident contribution.
Click Calculate. After the first run, changing fields updates the result automatically.

This tool does not include annual child or disability reliefs — use the income tax calculator for those.

What the results show:

Take-home pay — amount after tax and employee contributions
Employee contributions + income tax — the main deductions from gross
Total employer cost — gross plus employer contributions (shown separately)
Full breakdown — line-by-line detail under “See full breakdown”

Common mistakes:

Mixing gross and take-home modes — pick the correct direction before entering the amount
Comparing with a payslip from another month — in 2026 the MOD changes in August; match the month
Expecting child/disability relief here — those belong in the annual income-tax tool, not this monthly salary calculator

Example with specific numbers

Example: Gross €1,000 (born after 1959 with UPF, work-accident 0.7%, 2026 month under MOD — matches the calculator):

Employee contributions: €137.80
Income tax (10% on €862.20): €86.22
Take-home: €775.98 (1,000 − 137.80 − 86.22)
Total employer cost: €1,192.20

Sources and notes

The calculator uses current rates and MOD limits (от 2026-01-01) from Bulgarian social-security and tax rules. Results are indicative. For complex cases, consult an accountant or NAP.

Figures are indicative under Bulgarian tax and social-security rules (NRA, NOI). See official sources below.

Sources:

NRA – National Revenue Agency
NOI – National Social Security Institute
VAT Act – Bulgarian VAT law
Local taxes act – Local taxes and fees

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Limitations:

The calculator does not cover bonuses, vouchers, advances, or annual tax reliefs. For complex situations, consult an accountant.

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

Salary calculator — FAQ

Accordion answers; the same Q&A is in structured data for search engines.

Gross salary is the contracted amount before deductions. Take-home pay is after personal income tax on taxable income and employee social security contributions (health, pension, unemployment, etc.). The employer also pays employer contributions on top—this is separate from take-home pay.