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Employer and Employee Contributions in Bulgaria
Employer and Employee Contributions in Bulgaria

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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