Salary and employer cost calculator
Quick examples
Primary fields
Used as the basis for worked, leave, and sick-day daily calculations.
Added to the taxable remuneration for the month.
Used for the daily rate. Usually around 20-23 depending on the calendar.
Extra scenarios
More common scenarios
More specific cases
Advanced settings
Default percentages follow a standard profile: born after 1960, third labour category, no seniority add-on, and supplementary universal pension fund included.
Result
Indicative monthly calculation
Net remunerationEUR 991.88
Base
Taxable remunerationEUR 1,278.23
Insurable base usedEUR 1,278.23
Employee deductions
Employee DООEUR 107.12
Employee UPFEUR 28.12
Employee health insuranceEUR 40.90
Employee contributionsEUR 176.14
Income taxEUR 110.21
Tax relief appliedEUR 0.00
Employer contributions
Employer DООEUR 139.58
Employer UPFEUR 35.79
Accident and occupational disease fundEUR 5.11
Employer health insuranceEUR 61.36
Employer contributionsEUR 241.84
Total employer costEUR 1,520.07
Scenario breakdown
What the estimate is built from
Worked daysEUR 1,278.23
Paid leaveEUR 0.00
Sick leaveEUR 0.00
Bonus/premiumEUR 0.00
Labour Code compensationEUR 0.00
Where review is still needed
Fact-based defaults are built in, while only case-specific items still need review
Rules and sources
What is fixed by public rules and where case dependence remains
These sources show which parts of this salary calculator are fixed by public rules and where net pay, social contributions, and employer cost still depend on the specific case.
Income tax and tax reliefs
The NRA also publishes the relief framework, including reduced working capacity and child relief.
Useful for checking whether the tax side of the scenario stays within the normal range.
Source: NRAStandard profile used in the calculator
The fact-based defaults follow a standard profile: born after 1960, third labour category, no seniority add-on, and UPF included.
If the profile is different, rate applicability or exact values may change.
Source: NRAEmployee DОО
This is the employee DОО rate used in the standard profile, covering pensions, general sickness and maternity, and unemployment.
Used as a fact-based default for the standard case modeled by the calculator.
Source: NRAEmployee UPF
This is the supplementary universal pension-fund rate used for a person born after 1960.
If the profile falls outside that group, applicability should be checked separately.
Source: NRAEmployer DОО
This is the employer DОО rate used in the standard profile, covering pensions, general sickness and maternity, and unemployment.
Handled as a fact-based default within the standard profile used by the tool.
Source: NRAEmployer UPF
This is the employer-side universal pension-fund rate used for a person born after 1960.
It belongs to the same standard-profile setup as the other fact-based defaults.
Source: NRAChild relief
These are the annual relief bases for one, two, and three or more children. The calculator converts them into a monthly planning estimate only.
This stays a planning aid here rather than a final monthly employer tax conclusion.
Source: NRATELK / NELK reduction used in the model
When enabled, the calculator reduces the monthly tax base by BGN 660 as the working model for this relief.
Used for monthly modeling rather than as a substitute for a full annual tax determination.
Source: NRASick leave and the employer-paid part
NSSI states that for temporary incapacity starting after December 31, 2023, the employer pays the first 2 working days at 70% of the average daily gross remuneration, but not less than 70% of the agreed average daily remuneration.
That is why the calculator keeps the sick-day count separate, while the default percentage remains 70% in advanced settings.
Source: NSSIMaximum insurable income and contribution base
From January 1, 2026 the maximum monthly insurable income is BGN 4,130. The salary calculator uses that as an editable starting value.
Once pay plus other insurable income crosses this level, the contribution base stops rising.
Source: NRAHealth insurance and foreign-status edge cases
The standard health insurance contribution is 8%, usually split 3.2% employee / 4.8% employer. Excluding health insurance here is a scenario toggle, not an automatic legal conclusion.
A good place to sense-check whether the scenario follows the standard framework or a special-status case.
Source: NRATzpb rate used in the current model
The calculator uses 0.40% as the starting employer rate for accident at work and occupational disease.
This is not a universal fact for every employer because the exact rate depends on business activity.
Source: NRATeachers Pension Fund
This is a separate optional component only for relevant employment cases, so the calculator keeps it as a dedicated rate instead of assuming it for everyone.
If it does not apply to the specific role, it can remain switched off.
Source: NRACommon questions
How to use the tool correctly
Is this an official payroll calculator?
No. It is a stronger planning and scenario tool, but still not a substitute for an official payslip, payroll file, or specialist review.
Why is the child relief only indicative?
Because the legal relief is annual, while the tool converts it into a monthly planning effect using the current income-tax rate. That is useful for budgeting, but not a final tax conclusion.
How should I treat Labour Code compensation?
Only enter the amount you want included as a taxable element in the monthly scenario. In real payroll work, different compensation types may follow different insurance and tax treatment.
Want to turn this estimate into a real payroll process?