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Overtime pay

EUR (€)

Tax thresholds and rules (2026)

Key figures for 2026

  • Minimum wage: €620.20
  • Social security ceiling: €2,111.64 (January–July) / €2,300 (August–December)
  • Personal income tax: 10%
  • Corporate tax: 10%

Contributions, category III labour, born after 1959

Employee — 13.78%

  • Pension (State Social Security): 6.58%
  • Supplementary pension (universal fund): 2.20%
  • Sickness and maternity: 1.40%
  • Health insurance: 3.20%
  • Unemployment: 0.40%

Employer — 18.52% + accident insurance

  • Pension (State Social Security): 8.22%
  • Supplementary pension (universal fund): 2.80%
  • Sickness and maternity: 2.10%
  • Health insurance: 4.80%
  • Unemployment: 0.60%
  • Accident at work and occupational disease: 0.40% – 1.10%

Exchange rate

€1 = BGN 1.95583 The site calculates in euro only. Leva appear as a note on the statute, not as a second currency in the calculator.

Overtime pay

What the extra hours are worth

A weekday adds 50%, Saturday and Sunday add 75%, a public holiday adds 100%. The night hour is a separate supplement, set from the minimum wage.

Weekday+50%

Weekend+75%

Public holiday+100%

Overtime and night work

Weekday +50%, weekend +75%, holiday +100%. Night work at 0.15% of the minimum wage per hour.

Supplements under the Labour Code

Overtime is art. 262 of the Labour Code: 50% on a working day, 75% on a rest day, 100% on an official public holiday.

Night work is a separate supplement — 0.15% of the minimum wage per hour, and never below BGN 1. For 2026 that is about €0.93 an hour.

Which monthFrom August the contributions have a higher ceiling.

Why there are two periods

In 2026 the social security ceiling rises on 1 August.

Until July the ceiling is €2,111.64. From August it is €2,300. The minimum wage is €620.20 in both periods.

The tax is 10% both before and after August. Pick the month you are calculating for.

Result

Enter a salary and the hours, and we will show the supplements.

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