Bulgaria's minimum wage rises to €660 in 2027: an employer checklist
Bulgaria's minimum wage rises to €660 on 1 January 2027. Here are the contracts, payroll records and internal rules to review before year-end, plus the social security figures that remain draft.
Scope: Bulgaria
Bulgaria's minimum wage rises to €660 a month from 1 January 2027. The amount applies to a full working month based on an eight-hour day and a five-day week. The minimum hourly wage rises to €3.98.
The change was adopted by Council of Ministers Decree No. 235 of 29 October 2026. It was published in State Gazette No. 100 of 3 November 2026 and enters into force on 1 January 2027.
The monthly minimum wage in 2026 is €620.20. The increase is €39.80, or about 6.4%.
The 2027 social security parameters, however, are not final. The figures below form part of the draft State Social Security Budget and may change during the budget procedure.
What is final and what remains draft
| Parameter | 2026 | 2027 | Status as of 10 November 2026 |
|---|---|---|---|
| Minimum monthly wage | €620.20 | €660 | Adopted by Decree No. 235/29.10.2026; State Gazette No. 100/03.11.2026 |
| Minimum hourly wage | €3.74 | €3.98 | Adopted by the same decree |
| Maximum insurable income | €2,300* | €2,400 | Draft 2027 Social Security Budget |
| Minimum insurable income for the self-employed | — | €660 | Draft 2027 Social Security Budget |
| Childcare benefit until age two | — | €450 | Draft 2027 Social Security Budget |
* The €2,300 ceiling applies from 1 August 2026.
Use the draft figures only for preliminary estimates. Before running the first 2027 payroll, check the enacted law and the effective date of each parameter.
Five payroll checks before 1 January
1. Base salaries below €660
Review contracts for full-time employees. Their base salary for a full working month cannot remain below €660 once the decree takes effect.
The increase may be documented by an additional agreement or by a unilateral employer order under Article 118(3) of the Labour Code. The selected document and the change in base salary must be recorded in the Employment Register under the applicable procedure. Prepare the documents in December with effect from 1 January.
2. Part-time employees
For part-time employees, check the agreed working time and the applicable hourly rate. Pay particular attention to four- and six-hour arrangements and to incomplete working months.
3. Internal pay rules, collective agreements and pay scales
Review provisions that link salaries or allowances to the statutory minimum. A formula such as “110% of the minimum wage” changes the cost automatically from 1 January.
Also review the gaps between pay grades. If the lowest grade catches up with the next one, the wider pay structure may need attention.
4. Non-employment contracts
For contractors who are not insured on another basis in the relevant month, insurance under Article 4(3)(5) of the Social Security Code depends on remuneration after statutory deductible expenses. The threshold is one minimum wage in total from one or more contracting entities.
At a €660 minimum wage, the same fee may fall below the threshold in January 2027 even if it reached the threshold in 2026. Other insurance grounds and the combined remuneration also matter, so review recurring contracts individually.
5. Pay for work performed in December
At year-end, distinguish the month when the work was performed from the month when the pay is calculated or paid. Remuneration for work in December 2026 relates to December even if it is calculated or paid in January 2027.
This also matters for additional payments and retroactive adjustments. Check the period to which each transaction relates instead of automatically applying the parameters for the payment month.
How the draft figures may affect your budget
Maximum insurable income. If the €2,400 figure is adopted, contributions will be calculated up to a higher ceiling. Employer costs and employee contributions will increase for staff above the current ceiling. Net pay may decrease if gross pay stays unchanged.
Self-employed people. The draft proposes a minimum insurable income of €660. Confirm the final amount and effective date in the enacted law.
Second-year childcare. The draft proposes a monthly benefit of €450. It also proposes increasing the benefit paid when leave is not used from 50% to 75%. Both changes require confirmation after the law is adopted.
December checklist
- Identify base salaries below €660 for a full working month.
- Select and prepare the document that will increase the salary from 1 January 2027.
- Check the Employment Register filing requirements.
- Review part-time arrangements against the €3.98 hourly rate.
- Check internal pay rules, collective agreements and pay scales.
- Review non-employment contracts around the €660 threshold.
- Separate December work from January calculation or payment.
- Model the effect of a €2,400 ceiling, but do not treat it as final before enactment.
- Check the published 2027 Social Security Budget Act before the first payroll run.
For a coordinated review of employment documents and payroll settings, contact KKPay.
This is general information current as of 10 November 2026. It is not advice on any specific employment, social security or tax matter. Draft figures may change before the law is adopted and published.