Choosing Insurance Income for Freelancers in Bulgaria
Choosing Insurance Income for Freelancers in Bulgaria 2026
What is insurable income?
For self-employed individuals in Bulgaria, social insurance contributions are calculated on a chosen insurable income — not on actual earnings. You choose an amount between the minimum and maximum for the year and pay contributions on that base every month.
2026 range: BGN 933/month (min) to BGN 3,750/month (max)
Why does it matter?
| Higher insurable income | Lower insurable income |
|---|---|
| Higher monthly contributions | Lower monthly contributions |
| Better pension entitlements | Lower pension entitlements |
| Better sick/maternity pay | Lower sick/maternity benefits |
| Better credit/loan eligibility | Saves cash flow short-term |
Contribution rates (2026)
| Type | Rate | Min base (BGN 933) | Max base (BGN 3,750) |
|---|---|---|---|
| DOO (pension) | 14.8% | BGN 138/mo | BGN 555/mo |
| ZO (health) | 8.0% | BGN 75/mo | BGN 300/mo |
| DZPO (suppl. pension) | 5.0% | BGN 47/mo | BGN 188/mo |
| Total | 27.8% | ~BGN 260/mo | ~BGN 1,043/mo |
All guides
- How to Register a Company in Bulgaria (2026 Guide)
- EOOD vs OOD in Bulgaria — Which to Choose?
- Company Registration Costs in Bulgaria (2026)
- VAT Registration in Bulgaria — When & How
- Corporate Tax in Bulgaria — 10% Flat Rate Guide
- How to Register an EOOD in Bulgaria — Full Guide
- How to Register an OOD in Bulgaria — Full Guide
- Check & Reserve a Company Name in Bulgaria
- Documents for Company Registration in Bulgaria
- Signing Documents for Company Registration — QES, Specimen, Firmify
- Signing Help — Evrotrust, PDF, B-Trust
- Sign PDF with QES Outside Firmify — Adobe Reader, Steps
- Signing with Evrotrust in Firmify — Steps
- B-Trust, Smart Card, and BISS for Signing
- Capital Escrow Account & Company Banking in Bulgaria
- Annual Financial Report (AFR) in Bulgaria — Filing & Deadlines
- Company Registration & Maintenance Costs in Bulgaria
- Online Company Registration in Bulgaria
- Dissolving an EOOD/OOD in Bulgaria — Procedure & Timeline
- Share Transfer in EOOD/OOD — Procedure & Documents
- Company Amendments in the Commercial Register (A15)
- GDPR Policy & Legal Documents for Your Business
- Employment Contract & HR Documents in Bulgaria
- How to Find an Accountant or Lawyer for Your Company in Bulgaria
- Firmify Partner Program — How to Earn
- Business Documents — Quotes, Proforma Invoices, Contracts
- Do I Need a Lawyer to Register a Company in Bulgaria?
- How Long Does Company Registration Take in Bulgaria?
- What to Do After Receiving Your EIK?
- Do I Need a Notary for Company Registration?
- EOOD vs Freelance in Bulgaria — Which Is More Profitable?
- Manager Social Insurance for EOOD — Types & Obligations
- Public procurement radar: CPV codes and your Firmify profile
- What “AI assistance” means for TED notices
- End-to-end Firmify tenders flow: TED radar, case workspace, Stripe document pack
- Paid TED document pack for Firmify tenders: Stripe, statuses, filenames
- How to find the CPV code for your business
- Requirements for participating in public procurement in Bulgaria
- Art. 97a VAT Filing in Bulgaria — Monthly Guide (2026)
- VIES Declaration in Bulgaria — Guide 2026
- How to use the Firmify accounting module
- Monthly accounting checklist for EOOD
- How to file a VAT return with Firmify
- How to record a purchase invoice in Firmify
- How to issue an invoice with Firmify
- How to close an accounting period in Firmify
- Annual financial report (GFO) with Firmify
- Accounting glossary — Bulgaria
- Can an EOOD owner do their own bookkeeping in Bulgaria?
- Bank statement import & reconciliation in Firmify
- Payroll and salaries in Firmify — EOOD guide
- Fixed assets and depreciation in Firmify
- Freelance Profession in Bulgaria — Complete Guide 2026
- BULSTAT Registration for Freelancers — Step by Step 2026
- Taxes and Social Security for Freelancers in Bulgaria 2026
- Freelance Accounting in Bulgaria — Self-Service with Firmify
- Freelance vs EOOD in Bulgaria — When to Incorporate?
- Digital Nomad Tax Guide: Working as a Freelancer in Bulgaria 2026
- How to Register as Self-Employed in Bulgaria as a Foreigner 2026
- VAT for Freelancers in Bulgaria 2026 — When to Register
- OKD-5 Declaration — Registering as Self-Employed in Bulgaria
- Choosing Insurance Income for Freelancers in Bulgaria 2026
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