Salary Calculator — Gross to Net 2026
The calculator converts gross salary to net and back, showing each social security contribution separately, the income tax due and the full cost to the employer. It supports employment contracts, civil contracts, management and control contracts, and self-insured persons. Parameters are for 2026 — a minimum wage of 620.20 € and a maximum insurable income of 2,112 € — for labour category III and persons born after 31 December 1959.
Parameters for 2026 (editable)
Check the values every year — they change with the State Social Security Budget Act. For labor categories I and II the employer owes higher pension contributions.
Personal contributions
Employer side
Self-insured persons make advance contributions and an annual equalization of the insurance income.
Formula and explanation
Добл = B·(1 − НПР) → Досиг = min(Добл, Тmax) → О = Досиг·s → ДДФЛ = (Добл − О)·10% → N = B − О − ДДФЛ
One calculation core serves all contract types through different configurations: (1) taxable income after recognized expenses; (2) insurance income limited by the cap; (3) personal contributions; (4) tax base and 10% flat tax; (5) net amount; (6) total employer cost. For the net → gross direction the equation is solved iteratively, because the cap makes the function piecewise.
Employment contract: 13.78% personal / 18.92–19.62% employer contributions. Civil contract: 11.98% / 15.82%, no contributions for general illness, unemployment and work accident. DUK: as an employment contract but without a length-of-service bonus. Self-insured: 27.80% or 31.30% entirely at their own expense.
The calculator does not apply the minimum insurance thresholds by position (MOD) — for specific cases consult a payroll specialist.
Methodology
What the calculator computes
The salary calculator converts gross remuneration into net and back, splitting the distance between the two into its parts: social security contributions payable by the individual, personal income tax, and contributions payable by the employer. The result answers three different questions — what the employee receives in their account, what they cost the company, and what gross is required to reach a desired net.
It is useful when negotiating pay, budgeting a new team, comparing an employment-contract offer against a civil-contract offer, and weighing up whether to work as a self-insured person.
The 2026 parameters
The calculation rests on a handful of statutory figures. Following euro adoption, the values derive from the lev amounts at the fixed rate of BGN 1.95583 to the euro.
| Parameter | Value for 2026 | Role in the calculation |
|---|---|---|
| Minimum wage | 620.20 € (BGN 1,213) | Threshold below which no contributions are due on a civil contract, if the person is not insured on other grounds |
| Maximum insurable income | 2,112 € (BGN 4,130) | Cap on the income on which contributions are charged |
| Income tax | 10% flat | Charged on income after deducting the personal contributions |
These values are set by the State Social Security Budget Act and change in almost every year. The fields in the calculator are editable precisely so that you can test a current scenario.
The logic of the calculation
A single calculation core serves every contract type through different settings. There are five steps:
- Taxable income. On an employment contract this is the gross remuneration, including the length-of-service and professional experience bonus. On a civil contract, statutory recognised expenses are deducted first: TI = R · (1 − RE).
- Insurable income. II = min(TI, cap). If you also have insurable income with another employer, the two are added together and the cap applies to the sum.
- Personal contributions. C = II · s, where s is the sum of the rates applicable to that contract type.
- Tax. Tax = (TI − C) · 10%. Contributions payable by the individual are deducted before tax — which is why the effective tax burden is below 10% of gross.
- Net and cost. N = R − C − Tax. The employer cost is the gross plus the contributions payable by the employer.
Worked example: an employment contract at 2,000 € gross
An employee on an employment contract, labour category III, born after 31 December 1959, with no length-of-service bonus and a work-accident rate of 0.5%.
Insurable income: min(2,000; 2,112) = 2,000 €.
| Fund | Payable by employee | Amount | Payable by employer | Amount |
|---|---|---|---|---|
| Pensions (state social security) | 6.58% | 131.60 € | 8.22% | 164.40 € |
| General illness and maternity | 1.40% | 28.00 € | 2.10% | 42.00 € |
| Unemployment | 0.40% | 8.00 € | 0.60% | 12.00 € |
| Universal pension fund | 2.20% | 44.00 € | 2.80% | 56.00 € |
| Health insurance | 3.20% | 64.00 € | 4.80% | 96.00 € |
| Work accident and occupational disease | — | — | 0.50% | 10.00 € |
| Total | 13.78% | 275.60 € | 19.02% | 380.40 € |
Tax base: 2,000 − 275.60 = 1,724.40 €. Tax: 1,724.40 × 10% = 172.44 €.
Net to receive: 2,000 − 275.60 − 172.44 = 1,551.96 €.
Total employer cost: 2,000 + 380.40 = 2,380.40 €.
So of the 2,380.40 € the company sets aside, the employee receives 1,551.96 € — about 65%. The remaining 35% or so is contributions and tax. The effective tax rate on gross is 8.62%, not 10%, because contributions are deducted before tax is applied.
The effect of the maximum insurable income
Above 2,112 €, contributions stop growing and every further euro of gross yields a higher share of net. At 2,500 € gross, insurable income stays at 2,112 €, personal contributions are 291.03 €, the tax base is 2,208.97 €, tax is 220.90 € and net is 1,988.07 €. The overall burden falls from 22.4% at 2,000 € gross to 20.5% at 2,500 €.
The same cap interacts with the length-of-service bonus. On a base salary of 2,000 € with 10 years of service at 0.6% per year, the bonus is 120 € and gross becomes 2,120 €, but insurable income is capped at 2,112 €. Personal contributions are 291.03 €, tax 182.90 €, and net 1,646.07 €.
Contract types — who owes what
| Contract type | Personal contributions | Payable by the payer | Particulars |
|---|---|---|---|
| Employment contract | 13.78% | 18.92–19.62% | Full insurance package, length-of-service bonus, paid leave |
| Management and control contract | 13.78% | 18.92–19.62% | As an employment contract, but with no length-of-service bonus |
| Civil contract | 11.98% | 15.82% | Recognised expenses of 25%, 40% or 60%; no contributions for illness, unemployment or work accident |
| Self-insured person | 27.80% or 31.30% | — | The full burden falls on the individual; advance contributions and annual equalisation |
On a civil contract paying 1,000 € with 25% recognised expenses, taxable income is 750 €. Personal contributions are 89.85 €, the tax base is 660.15 €, tax is 66.02 €, and net is 844.13 €. The payer owes a further 118.65 €.
If the fee falls below the threshold: at 600 € with 25% expenses, taxable income is 450 €, which is below the 620.20 € minimum wage. If the person is not insured on other grounds, no contributions are due and only 45 € of tax is paid, leaving 555 € net. If the person is already insured under an employment contract elsewhere, contributions are due regardless of the amount.
For a self-insured person with a chosen insurable income of 1,000 €, contributions are 278 € under the basic package or 313 € with general illness and maternity included. Contributions are paid in advance during the year, and the annual tax return equalises them against the income actually earned.
From net to gross
The reverse direction has no closed-form solution. The reason is the cap: the function linking gross to net is piecewise — below the cap every euro of gross yields one share of net, above it a different one. The calculator therefore solves the equation iteratively, approaching the gross until the resulting net matches the target. The result is accurate to the cent.
Limitations of the calculation
The calculator works with labour category III and persons born after 31 December 1959 who are insured in a universal pension fund. For labour categories I and II the employer owes a higher pension contribution. Persons who have transferred their insurance entirely to the state social security system have no second-pillar contribution and a correspondingly higher contribution to the pension fund.
The calculator does not apply the minimum insurance thresholds by position and economic activity. If the agreed remuneration falls below the threshold for the relevant position, contributions are due on the threshold rather than on the actual remuneration — and the real outcome will differ.
Nor does it account for the tax reliefs claimed annually or through the employer at year end: for children, for children with disabilities, for personal voluntary insurance and life assurance premiums, for mortgage interest for young families, and the relief for reduced working capacity. These can return significant amounts and must be claimed separately.
Sick leave, indemnities, payments for unused leave, bonuses with a different insurance treatment, food vouchers and other non-cash benefits fall outside the scope. For a specific case — particularly with mixed income, work abroad or the application of social security agreements — check the current rates and consult a payroll specialist.
Frequently asked questions
What is the net salary on 2,000 € gross in 2026?
On an employment contract, labour category III and with no length-of-service bonus, personal contributions are 13.78% of 2,000 €, that is 275.60 €. The tax base is 1,724.40 € and the tax is 172.44 €. Net pay is 1,551.96 €. For the employer, the same salary costs 2,380.40 € including the contributions payable on their side.
What is the maximum insurable income for 2026?
The maximum monthly insurable income is 2,112 € (BGN 4,130). No contributions are due on income above that cap — but the 10% tax is charged on the whole taxable income. This is why the overall burden as a share of gross falls at higher salaries. The cap applies to the sum of all of a person insurable income for the month.
Is a civil contract better than an employment contract?
At first glance yes — personal contributions are 11.98% instead of 13.78%, and they are charged on income after statutory recognised expenses. But a civil contract carries no right to paid leave, sickness, maternity or unemployment benefit, and no length of service. The difference in net pay rarely compensates for the lost entitlements if this is your main income.
What is the length-of-service and professional experience bonus?
It is a mandatory addition to the base salary under an employment contract, at a minimum of 0.6% for each year of recognised service in a similar position. It forms part of gross remuneration and is subject to contributions and tax along with it. Under a collective agreement or internal rules the percentage may exceed the statutory minimum.
Why is the effective tax rate below 10%?
The 10% tax is charged not on gross but on gross minus personal contributions. At 2,000 € gross the tax base is 1,724.40 €, so the 172.44 € of tax represents 8.62% of gross. The higher the contribution rates, the wider the gap between the nominal and the effective rate.
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The calculators are for guidance only and do not constitute financial, tax or legal advice. Parameters reflect 2026 legislation and should be verified annually. For a specific case, book a consultation with our specialists.