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Social insurance and non-wage labor cost

Social insurance and non-wage labor cost

Last reviewed 02 Mar 2023

Social insurance

Statutory sickness pay, accident, pension and disability insurance for all gainfully employed persons (based on benefits in kind and in cash)

Contribution rates and maximum contributions

Contribution rates fixed, contribution ceiling for pension and invalidity insurance: BGN 3,400 monthly
Contributions deductible for income tax purposes

Self-employed persons

Health insurance

8.0%

Pension insurance

14.8 %

Obligatory pension fund

5.0%

Accident insurance

Maximum contributions

Contributions limited to a maximum of BGN 1,000 per month

Employed persons

Health and accident insurance

8.00%
(of which 3.20% is the employee’s share)

Pension insurance

19.8 % (of which 3.38% is the employee’s share)

Maximum contributions

Contributions limited to a maximum of BGN 468 per month.

Others

Additional pension insurance - 5.00% (of which 2.20% is the employee's share)

Severance fund

Non-wage labor costs

N/A

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1100 Vienna

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