Bulgaria: 310,000 workers contribute at maximum social security ceiling

Data from the National Social Security Institute reveals that over 310,000 Bulgarians contribute social security based on the maximum insurance income. This group represents approximately 10% of the country's 2.9 million employed workers.

Following changes in the 2026 state budget, the maximum insurance income ceiling increased from 2,111.64 euros to 2,300 euros, effective August 1. This adjustment primarily affects high-income earners and their employers, as no additional social security contributions are levied on earnings exceeding this threshold.

The IT, data processing, and professional/scientific services sector is the most heavily represented, accounting for 102,468 individuals. Other significant sectors include wholesale and retail trade (over 29,000), finance and insurance (over 18,600), energy (approximately 14,200), and construction (over 12,000). In the healthcare sector, the figures include nearly 5,800 nurses and laboratory technicians, as well as roughly 1,600 clinic heads and department managers.