Compulsory insurance contributions for employees under labor or managing contract. Insurance base. Minimum wage for 2009. Compulsory insurance contributions for employees under civil contract. Insurance base.
Social insurance
Compulsory insurance contributions for employees under labor or managing contract:
Between 31% - 31.7% paid by both the employer and the employee in a ratio 60%:40%
This includes:
13% - pensions fund (for persons born after 31.12.1959);
18% - pensions fund (for persons born before 01.01.1960);
5% - universal pensions fund (for persons born after 31.12.1959);
between 0.4% and 1.1% (depending on the type of activity) - labor accident and professional disease fund;
3.5% - general illness and maternity fund;
1% - unemployment fund;
8% - health insurance fund;
0.1% - employees receivables guarantee fund.
Insurance base:
the maximum insurance base is 2 000.00 BGN (EUR 1 022.58) monthly;
minimum insurance bases for different groups of professions are applicable.
The minimum insurance base for self-insured individuals is 260.00 BGN (EUR 132.94) monthly.
Minimum wage for 2009:
240.00 BGN (EUR 122.71)
Compulsory insurance contributions for employees under civil contract:
13% - pensions fund (for persons born after 31.12.1959);
18% - pensions fund (for persons born before 01.01.1960);
5% - universal pensions fund (for persons born after 31.12.1959);
8% - health insurance fund.
Insurance base:
the insurance base is equal to the contract remuneration, deducted with 25%, but not higher than 2 000.00 BGN (EUR 1 022.58) monthly.
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