Bulgaria outlines how enterprises allocate salary funds

In Bulgaria, enterprises determine salary funds by considering base monthly wages, bonuses, allowances, compensation for seniority and professional experience, and results achieved. Allocation depends on staff size, job structure, tenure, performance, the company's financial condition and objectives, and must comply with labour legislation and any applicable collective labour agreement.

Employers may adjust wage components when the statutory minimum wage changes, when the workforce structure is altered, or when new allowances are negotiated under collective contracts. All adjustments must respect the legal minimum thresholds for full‑time employment.