The mandatory insurance contributions burden for 2017 falls within the range of 31,7% to 32,4% divided between employer and employee.

The applicable rates are as follows:

  • 13.8% for pensions fund
  • 5% for universal pensions fund
  • 0.4% – 1.1% for occupational accident and professional disease fund – due only by employers
  • 3.5% for general illness and maternity fund
  • 1% for unemployment fund
  • 8% for health insurance fund

The minimum insurance base depends on the type of activity of the insured person.

The maximum insurance amount for 2016 is BGN 2,600 (about EUR 1,300) per month.