Bulgaria's minimum insurable income (МОД) is the amount an employer must insure you on regardless of the wage agreed. It is not one figure for the whole economy — it is set per economic activity (КИД-2025) and per occupational qualification group, in Annexes 1 and 1А to art. 9 of the Social Security Budget Act.
The 2026 budget only passed in July, so the year splits in two. 1 January – 31 July runs on the previous year's frozen table: just 2.2% of the 744 populated cells clear the €550.66 floor, and the highest is €901.41. From 1 August a renegotiated table applies — 66.9% of cells clear the new €620.20 floor, and the highest value is €1,532.
Annexes 2 and 2А set the differentiated work-injury and occupational-disease contribution across the same activities — between 0.4% and 1.1%, paid by the employer. It splits the year on the same dates.
See also the tax calculator, pensions and the state budget.