Employer Total Cost
Gross salary isn't the full cost of hiring β the employer also pays its own contributions on the same insurable income. Calculate the real cost of an employee here.
- Gross salary
- β¬ ( BGN)
- Employer contributions (18.92%)
- + β¬ ( BGN)
- β DOO (pension fund, 11.42%)
- + β¬ ( BGN)
- β DZPO (supplementary pension, 2.8%)
- + β¬ ( BGN)
- β Health insurance (4.8%)
- + β¬ ( BGN)
- Total employer cost
- β¬ ( BGN)
- For comparison β employee's net pay
- β¬ ( BGN)
βοΈ This calculator is for informational purposes only and isn't financial, accounting or tax advice. Actual terms depend on the specific bank/institution β confirm exact figures with them before making a decision.
Why the cost exceeds gross salary
Besides deductions from the employee's own pay (see the salary calculator), the employer pays its own contributions of 18.92% on the insurable income β health, pension and supplementary pension insurance, plus a workplace-accident contribution and a "guaranteed receivables" fund contribution (this varies slightly by industry; a typical value is used here). None of this shows on the employee's payslip, but it's a real cost to the business.
Frequently asked questions
How much does an employee cost the employer above gross salary?
The employer pays contributions of 18.92% on the employee's insurable income (labor category III), on top of the agreed gross salary. So the real cost is gross salary plus these contributions.
Are these contributions deducted from the employee's pay?
No β employer contributions (18.92%) are separate from the employee's own deductions (13.78%) and are paid entirely by the employer, on the same insurable income.
Is there a cap on employer costs?
Employer contributions only apply up to the maximum insurable income (β¬2300 per month from August 1, 2026) β above that threshold, cost grows more slowly relative to gross salary.