2026 rates
| Fund | Born after 1959 | Born before 1960 |
|---|---|---|
| Pensions | 14.8% | 19.8% |
| Supplementary pension (UPF) | 5% | — |
| Health | 8% | 8% |
| Sickness/maternity (optional) | 3.5% | 3.5% |
| Total | 27.8% / 31.3% | 27.8% / 31.3% |
Who counts as self-employed (SOL)
Owners and partners who perform personal labour in their own company, freelancers, sole traders and registered farmers. Registration is via declaration OKd-5 to the National Revenue Agency within 7 days of starting activity; that is also where the type of cover (with or without sickness/maternity) is chosen — it can only be changed by 31 January each year.
Is sickness/maternity cover worth it
3.5% at the minimum is about €22 a month. It gives entitlement to sick pay and maternity benefit (410 days for pregnancy and childbirth), calculated on insurable income over the last 24 months. For anyone planning a child, it is almost always worth it; for others it depends on health risk.
Deadlines and annual reconciliation
Monthly contributions are due by the 25th of the following month, along with declaration form 1. If your actual annual income (after the 25% flat-rate expense allowance for freelancers) exceeds the sum of your chosen monthly incomes, you top up social security on the difference at the annual tax return — but never above the maximum income. The reverse also applies: at lower income, overpaid contributions are not refunded unless you insured above the minimum. The usual strategy is therefore minimum monthly contributions plus reconciliation in April.
The health contribution is due even at zero income. Details: what social security is and who pays it, health insurance 2026. Who is self-employed and how to register: Freelance / BULSTAT registration; for company owners — Register an EOOD.
Frequently asked questions
What are the minimum self-employed social security contributions for 2026?
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€172.42 per month without sickness/maternity cover (27.8% of €620.20) from 1 August 2026; €194.12 with cover (31.3%). Until 31 July — €153.08 / €172.36 on €550.66.
Can I change my insurable income during the year?
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Yes, every month — declaration form 1 states the chosen income. The type of cover (with/without sickness and maternity) can only be changed by 31 January.
Do I owe social security as an owner if I only take dividends?
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No, if you do not perform personal labour in the company. If you work in it — yes, as a self-employed person. The National Revenue Agency checks this against actual activity.
Sources
State Social Insurance Budget Act 2026; National Health Insurance Fund Budget Act 2026; Social Insurance Code Art. 4(3) and 6(8); Health Insurance Act Art. 40; nra.bg — "Insurable income". Verified 3 September 2026. Results are indicative.