|
Employer and Employee Contributions in Bulgaria |
|
EMPLOYER AND EMPLOYEE CONTRIBUTIONS
|
TYPE |
TOTAL |
EMPLOYER |
EMPLOYEE |
|
2004 |
2005 |
2004 |
2005 |
2004 |
2005 |
Pension |
29.00% |
29.00% |
21.75% |
20.30% |
7.25% |
8.70% |
General
illness
and
maternity |
3.00% |
3.00% |
2.25% |
2.10% |
0.75% |
0.90% |
Unemployment
contribution |
4.00% |
3.50% |
3.00% |
2.45% |
1.00% |
1.05% |
Health
insurance |
6.00% |
6.00% |
4.20% |
4.20% |
1.50% |
1.80% |
Guarantee
fund
for
salaries |
- |
0.50% |
- |
0.50% |
- |
- |
Work
accidents
and
job
related
illness |
0.70% |
0.4-1.1% |
0.70% |
0.4-1.1% |
- |
- |
TOTAL |
42.70% |
42.00% |
32.20% |
29.55% |
10.50% |
12.45% |
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