🇧🇬 Bulgaria: Increase in Maximum Insurable Income (Effective 1 August 2026)

Overview
Effective 1 August 2026, Bulgaria's maximum insurable income for social security contribution purposes increased from EUR 2,111.64 to EUR 2,300. This change was published in State Gazette Issue 68 on 28 July 2026 and has been independently confirmed by both Bulgaria Local Partners (Eurofast and Excellence BC). Statutory contribution rates themselves remain unchanged — only the income ceiling used to calculate contributions has increased.

Who is affected
Employees whose monthly remuneration exceeds EUR 2,300. Employees earning at or below this threshold see no change.

Financial impact (per affected employee, per month)

Effective date and payroll timing
This change is effective 1 August 2026 and applies to the August payroll cycle, which was already in progress when the change was confirmed.

Action Required for Clients
Review your Bulgaria-based employee roster for anyone earning above EUR 2,300/month and budget for the additional employer contribution shown above starting with August payroll.