---
title: "Management contract (ДУК) calculator"
url: https://consultax-varna.com/calculators/management-contract/
language: en
dateModified: 2026-09-25
---

# Management contract (ДУК) calculator

Remuneration under a management and control contract — insured like employment, taxed at 10 % — from gross to what the manager receives and the company pays.

Management contract (ДУК) calculatorMonthly remuneration under the contract

Minimum insurable income for your activity (МОД, group 1)

Contributions are charged on at least this (КСО чл. 6 ал. 3): the minimum insurable income for managers (qualification group 1) in the company's economic activity — from €771 to €1,532 depending on the line of the МОД table. Not sure which line is yours? Ask us.

A manager under ДУК is insured for all social risks like an employee (КСО чл. 4 ал. 1 т. 7) at the same rates, and the remuneration is taxed as employment income — but there is no Labour Code contract: no paid leave, no notice period, no minimum wage.

Manager receives

€1,964.75

Monthly remuneration under the contract

€2,500.00

Employee contributions

\-€316.94

Income tax (10%)

\-€218.31

Manager receives

€1,964.75

Employer contributions

€437.46

Total cost to employer

€2,937.46

Labour-accident contribution

0.5%

Paid entirely by the employer — it does not affect net pay. The rate is 0.4–1.1% depending on what the business does. Not sure which applies to you? Ask us.

Opens a printable sheet — choose "Save as PDF" in the print dialog.

An estimate for the standard case. Which line of the МОД table applies to the company is settled with us before the first payroll — the figure changes the contributions, not the tax.

[Ask us to check your case](https://consultax-varna.com/contacts/)