The minimum wage in Bulgaria for 2021 is BGN 650 per month and it is expected to increase to BGN 764 in 2022.

The individual income tax is a flat rate of 10%.

Note: apart from this income tax, employees will have to contribute 13.78% to Social Security.

The employer cost is generally estimated between 19% of the employee's salary.

• Health insurance - 4.80%*
• Occupational accident and disease fund - 0.50%*
• Common sickness and maternity fund - 2.10%*
• Unemployment fund - 0.60%* 
• Pension Fund in NSSI - 8.22%*
• Supplementary Compulsory Pension Insurance in Universal Pension Fund - 2.80%*
• Medical exam evaluation and Health & Safety - BGN 5

*The maximum salary for the calculation of the contribution is BGN 3,400.

One time fees

• Courier Cost for EA Delivery - BGN 20
• Mandatory Wet Ink Employment Agreement Handling Fee - USD 80

Annual fees

• Risk Assessment - BGN 35
• Labor Safety Company Insurance - BGN 25

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.