Bulgaria's minimum wage from 1 January 2027: what employers need to know
From 1 January 2027, the minimum wage rises to €660. If you have employees on the minimum wage or close to it, review their contracts and your payroll calculations no later than December.
Checked on against the official sources cited in the text. Reviewed by Rumyana Radoslavova, certified public accountant and managing director of Avia Invest EOOD. This article is not individual advice.
The new minimum wage
From 1 January 2027, the national minimum monthly wage is €660 and the minimum hourly wage is €3.98. The amounts apply to normal working hours of 8 hours a day and a 5-day working week, and the monthly amount applies to a full working month (source: Council of Ministers Decree No. 235 of 29 October 2026 (Постановление № 235), State Gazette (Държавен вестник) No. 100 of 3 November 2026).
In 2026, the minimum wage is €620.20 (source: Decree No. 243 of 13 November 2025, State Gazette No. 98 of 18 November 2025). That is an increase of €39.80, or about 6.4%.
How it is set
The Council of Ministers sets the minimum wage for each calendar year. It cannot be lower than the previous year's, and a higher minimum can be agreed in a sector- and industry-level collective labour agreement (source: Labour Code (Кодекс на труда), Art. 244(1)(1), (3) and (6)).
What to do as an employer before 1 January
- Review your employment contracts. Where the full-time salary is below €660, it must go up to at least €660 from 1 January 2027.
- Part-time employees: €660 is the minimum for a full working month at 8 hours a day. For part-time staff on a monthly salary, calculated in proportion to €660 for an 8-hour day, 4 hours a day comes to €330 for a fully worked month. For staff paid by the hour, the hourly rate cannot be below €3.98 (source: Decree No. 235, sole article, paragraphs 1 and 2, ; part-time work: Labour Code, Art. 138, lex.bg).
- A rise in the basic salary must be entered in the employment register (регистър на заетостта), kept by the National Revenue Agency, within 3 days. The same applies to the other changes listed in the ordinance: the legal basis and term of the contract, the position, the economic activity, the place of work, working hours and paid annual leave. A change of the place of work during an ordinary business trip in Bulgaria or abroad is not entered, but posting workers to provide services in another EU country is (source: Ordinance on Entries in the Employment Register (Наредба за вписване в регистъра на заетостта), Art. 10(1)(3) and (5) and 10(2)).
- Budget for higher social security contributions as well. They are due on the gross salary, but on no less than the minimum insurable income for the economic activity and occupation (source: Social Security Code (Кодекс за социалното осигуряване), Art. 6(3)).
Guaranteed pay
An employee who performs their duties in good faith is guaranteed pay of 60% of their gross remuneration, and no less than the minimum wage (source: Labour Code, Art. 245(1)). From 1 January 2027, this minimum also rises to €660. The difference up to the full salary remains due and is paid later together with statutory interest (source: Labour Code, Art. 245(2)).
Self-employed persons
From 1 August to 31 December 2026, the minimum monthly insurable income for self-employed persons is €620.20 (source: 2026 State Social Security Budget Act (ЗБДОО 2026), Art. 9, item 2). The amount for 2027 is set by the 2027 State Social Security Budget Act. We will add it here once the act is adopted.
How we help
We handle payroll and social security contributions: we recalculate salaries under the new minimum, prepare the supplementary agreements and the employment register entries, and file the declarations on time. The first consultation is free.
Frequently asked questions
What is the minimum wage in 2027?
€660 a month and €3.98 an hour, from 1 January 2027 (source: Decree No. 235 of 29 October 2026).
How much is the increase compared with 2026?
€39.80: from €620.20 to €660 a month.
Can a company pay more than the minimum wage?
Yes. The minimum wage is a lower limit. A higher minimum can also be agreed in a sector- and industry-level collective labour agreement (source: Labour Code, Art. 244(6)).
Is the minimum insurable income for self-employed persons changing?
The amount for 2027 will be set by the 2027 State Social Security Budget Act. In 2026, from 1 August, it is €620.20.