Bulgaria Social Contributions
Bulgarian social and health insurance contributions for tax year 2026, in euro. Covers the state social insurance funds (pension, general illness and maternity, unemployment, work accident), the universal pension fund (second pillar) and health insurance; the employer and employee split by fund and by year of birth; the minimum and maximum insurable income for 2026 (two periods, to 31 July and from 1 August); and the self-insured (freelancers, sole traders, working owners): monthly advance contributions, the optional illness and maternity cover, and the annual reconciliation with Declaration 6 by 30 April. Also covers payment dates (25th), Declarations 1 and 6 and penalties. Lev amounts are shown in euro at BGN 1.95583. Trigger phrases: Bulgaria social security, осигуровки, самоосигуряващо се лице, МОД, максимален осигурителен доход, Декларация образец 6, УПФ. Out of scope: monthly gross-to-net and wage tax (bulgaria-payroll), income tax (bulgaria-income-tax), A1 certificates and treaties (bg-cross-border).
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