Calculation model under verification.
UNDERSTAND YOUR PAY
Your salary, clearly calculated.
See your take-home pay, deductions and employer cost in euros.
Your take-home pay
After employee contributions and income tax
Where the money goes
| Item | Amount, EUR | Share |
|---|---|---|
| Employer cost | — | — |
| Employer contributions, total | — | — |
| ↳ Including occupational risk (TZPB) | — | — |
| Total gross pay | — | — |
| Employee contributions, total | — | — |
| ↳ State social insurance (DOO) | — | — |
| ↳ Universal pension fund (UPF) | — | — |
| ↳ Health insurance | — | — |
| Income tax withheld | — | — |
| Net pay | — | — |
- Regular gross pay
- —
- Monthly tax base
- —
- Insurable base
- —
- One-off cash bonus this year
- —
2026 payroll totals
- Gross for employed months
- —
- Net for employed months
- —
- Monthly tax withheld, total
- —
- Total employer cost
- —
Sum of monthly payroll, including the August changes. This is not a final annual tax assessment or a refund calculation.
Month-by-month payroll
| Payroll month | Gross salary | Income tax withheld | Take-home pay |
|---|
Tax for the selected month
| Monthly tax base, EUR | Rate | Tax, EUR |
|---|
Estimate for the stated scope. Contributions are rounded separately for DOO, UPF, health and employer risk; individual payroll rounding can differ by cents.
Closest result after rounding; tolerance €0.01 for net and €0.02 for employer cost. Ties use the lower gross.
Your occupational minimum exceeds gross: contributions use the entered MOD.
The occupational minimum produces deductions above gross. Check the MOD and circumstances.
Salary and taxes in Bulgaria
2026 rates and dates
Ordinary employment, category III: employee contributions 13.78%; employer 18.52% plus occupational risk of 0.4–1.1%. The insurable ceiling is €2,111.64 through July and €2,300 from August. The occupational minimum depends on activity and job group.
Monthly income tax is 10% of gross cash pay minus mandatory employee contributions, without reliefs. Net = gross − employee contributions − tax. Employer cost = gross + employer contributions. All amounts are in euros.
Example: €2,000 gross
With UPF, MOD no greater than gross and 0.4% occupational risk: employee contributions €275.60; tax €172.44; net €1,551.96; employer contributions €378.40; total cost €2,378.40. Same result in both 2026 periods at this salary.
Common questions
How often is salary paid?
Labour Code article 270 provides for advance and final monthly payments in two instalments unless agreed otherwise. Your employment agreement sets the practical payment schedule. This calculator models monthly accruals.
Is there a tax-free allowance?
There is no general tax-free band in this ordinary employment model. The 10% rate applies to the base after employee contributions. Disability, child and other reliefs are excluded.
What about overtime and bonuses?
Enter the actual gross overtime payment, seniority supplement and recurring cash allowances within regular gross. There is no overtime tax exemption here. A one-off bonus for the selected month shares that month's contribution ceiling. Benefits in kind, vouchers, reimbursements and back pay require separate assessment.
Is this my final annual tax?
No. Annual mode adds monthly withholding for the selected whole months. Employer annual reconciliation, deductions, other income and returns can change the final amount. Salary earned in partial months, sick leave and unpaid leave are excluded.
Who can use this calculator?
Employees under ordinary Bulgarian tax and insurance rules, category III, with one employer. Foreign coverage, treaties, posted workers, civil servants, categories I/II, self-employment, civil contracts and special pension regimes are outside scope.
Rules & sources
Reviewed 4 October 2026. Official sources below; check your occupational minimum and risk rate with payroll.
About NetoKalk
An independent, free calculator with versioned 2026 rules. It is not affiliated with NSSI or NRA and does not replace an individual payroll calculation.
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