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Bulgaria Notes Application of Social Security and Health Insurance Legislation for 2024

11 January 2024

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Approved Changes

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Bulgaria

Bulgaria's National Revenue Agency has announced the publication of the opinion on the application of the social security and health insurance legislation for 2024 together with related documentation including the rate tables. As explained in the opinion, one of the main changes is an increase in the maximum monthly basis from BGN 3,400 to BGN 3,750 with effect from 1 January 2024. Further, the minimum monthly basis is increased to BGN 933 for the self-employed (self-insured) and for farmers and tobacco growers. The opinion also notes changes in the contribution rates for certain economic activity groups for the work accident...