With the beginning of the new year 2026, a number of legislative changes in the field of social security have entered into force, which we present below.

Due to the current political situation in the Republic of Bulgaria and the absence of an adopted State Budget for 2026, the State Budget Act for 2025 will continue to apply until 31 March 2026. Following the adoption of the new budget, we will inform you in detail about all subsequent amendments and updates.

Below we outline the main changes that are already in effect, as well as some key parameters that currently remain unchanged but affect a significant number of insured persons and employers.

Introduction of the Euro as the National Currency

In connection with the accession of the Republic of Bulgaria to the euro area as of 1 January 2026, the euro has become the national currency. Accordingly, all calculations related to salaries, social security contributions, benefits, as well as the minimum and maximum insurable income, are now calculated in euros.

For amounts that have not been nominally changed, the fixed conversion rate of BGN 1.95583 per EUR 1 is applied.

1. Minimum Wage

• As of 1 January 2026, the minimum wage has been increased and amounts to EUR 620.20.
• The minimum insurable income for self-employed persons remains unchanged at EUR 550.66 until the adoption of the new State Budget.

2. Insurable Income and Social Security Contributions

• An increase in the maximum insurable income for all insured persons is envisaged; however, at present it remains at the 2025 level, namely EUR 2,111.64.
• The social security contribution rates remain unchanged compared to 2025.

Detailed information and the possibility to calculate the due social security contributions and total costs for employers and self-employed persons can be found using the calculator available on our website https://bulgaria-gross-net.com/

3. Retirement Conditions

Pursuant to the provisions of the Social Security Code, the required retirement age and length of insurance service for entitlement to a pension for insurance service and age are increased as follows:

• For women – 62 years and 6 months of age and 36 years and 10 months of insurance service;
• For men – 64 years and 9 months of age and 39 years and 10 months of insurance service.

In the absence of the required length of insurance service, entitlement to a pension is acquired upon reaching the age of 67 and with at least 15 years of actual insurance service.

4. Changes to Pensions

• The minimum pension for insurance service and age currently remains at EUR 322.37.

5. Social Benefits and Poverty Line

• The poverty line for 2026 has been increased and amounts to EUR 390.63, which leads to a corresponding increase in a number of social benefits and payments linked to this indicator.

As of 1 January 2026, new amounts of monthly financial support for persons with disabilities enter into force, determined in accordance with the applicable legislation. The amount of support depends on the percentage of permanently reduced working capacity or the degree of disability, certified by an expert decision of TELK/NELK (Territorial/National Expert Medical Commissions).

The updated amounts are as follows:

• For a degree of disability from 50% to 70.99% – monthly support of EUR 27.34;
• For a degree of disability from 71% to 90% – monthly support of EUR 58.59;
• For a degree of disability over 90% – financial support of EUR 97.66;
• For a degree of disability over 90% with certified need for assistance, for persons receiving a disability pension due to general illness, work accident or occupational disease – EUR 117.19;
• For a degree of disability over 90% with certified need for assistance, for persons receiving a social disability pension, military or civil disability pension, or a survivor’s pension – EUR 222.66.

It should be noted that the increase in financial support applies only to adult persons with a valid expert decision issued by TELK. With regard to children with disabilities, the amounts of benefits are determined by the State Budget Act, and due to the absence of an adopted budget at this time, these amounts remain unchanged.

Expected Changes

In the coming months, the adoption of the State Budget Act for 2026 is expected. After its adoption, we will provide detailed and up-to-date information on all new parameters, changes, and practical implications for citizens, employers, and self-employed persons.