Taxes & payroll · 2026
Minimum wage 2026: €620.20 per month
From 1 January 2026, the minimum wage is €620.20 (BGN 1,213) per month at full-time hours — a 12.6% increase on 2025. Below: the net amount after social security and tax, a year-on-year comparison, and what else moves alongside the threshold.
Updated 3 September 2026 · Reviewed by Hristo Ivanov, chief accountant
Minimum wage by year
| Period | Monthly | Hourly | Legal act |
|---|---|---|---|
| from 1 January 2026 | €620.20 (BGN 1,213) | €3.74 (BGN 7.31) | Decree No. 243/13.11.2025 |
| 2025 (full year) | €550.66 (BGN 1,077) | €3.32 (BGN 6.49) | Decree No. 359/23.10.2024 |
Increase versus 2025: +€69.54 per month (+12.6%). The 2026 figures are in euro, following its introduction as the official currency on 1 January 2026.
Gross minimum wage
€620.20
Social security + tax
− €138.94
Net take-home amount
€481.26
Full cost for the employer
€737.54
At 13.78% employee social security and 10% income tax. The employer adds 18.92% social security on top. Calculate for any amount: salary calculator →
What else changes alongside the minimum wage
The minimum wage is the base from which several other social-security and tax thresholds follow:
- Minimum insurable income for the self-employed (SOL) — starts the year at €550.66 (the 2025 level) and rises to €620.20 from 1 August 2026; see the self-employed social security calculator.
- Health contribution for the unemployed without benefits — 8% of half the minimum wage: €24.81 per month from 1 August 2026 (€22.03 before that, on the previous base).
- Sick pay and maternity benefit — the minimum daily amount depends on the minimum wage for the relevant period.
- Patent tax and some local fees — some municipalities tie individual thresholds to the minimum wage.
Who it applies to
The minimum wage is the floor for full-time work (8 hours, 5-day week) under an employment contract — including during a probation period and for apprenticeship/internship contracts under the Labour Code. For part-time work, the amount is prorated. It does not apply to civil contracts, freelancers, or self-employed persons, for whom a separate threshold applies — the minimum insurable income.
Frequently asked questions
What is the minimum wage for 2026?
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€620.20 (BGN 1,213) per month and €3.74 (BGN 7.31) per hour, effective 1 January 2026 under Council of Ministers Decree No. 243/13.11.2025.
How much is the minimum wage net, after tax?
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About €481.26 per month — after 13.78% employee social security and 10% income tax. Full breakdown: salary calculator.
How much higher is it than 2025?
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€69.54 per month higher (€620.20 versus €550.66) — a 12.6% increase.
Are the minimum wage and the minimum insurable income for the self-employed the same thing?
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Not quite. The minimum wage applies from 1 January for employees. The minimum insurable income for self-employed persons starts the year at the previous year's minimum wage level and is only raised to €620.20 from 1 August 2026.
Sources
Council of Ministers Decree No. 243 of 13.11.2025 setting a new minimum wage from 1 January 2026 (State Gazette); Labour Code Art. 244; State Social Insurance Budget Act 2026. Verified 3 September 2026.