As of January 1, 2025, the minimum social security thresholds (MSS) in Bulgaria have been updated in line with the annual adjustments across different sectors and professions. These thresholds are used to calculate social security contributions for both employers and employees.
Key highlights:
- The minimum wage for 2025 is BGN 933, which sets a baseline but not all minimum thresholds are equal to this amount.
- Thresholds vary by economic activity and job position, based on agreements between employer and trade unions. For example:
- In the IT sector, thresholds may exceed BGN 3,000.
- In sectors like hospitality, trade, or agriculture, thresholds may be close to the MWR but still vary.
- For self-employed persons, the minimum contributory income is BGN 933, but higher income levels can be declared voluntarily.
Employers must update employment contracts and payroll systems accordingly to reflect these new thresholds. The full list of thresholds is available in the official publication from the Ministry of Labour and Social Policy and the National Social Security Institute.
English 
German