Bulgaria's National Revenue Agency has published guidance on the applicable social security legislation for 2019, including the applicable contribution rate tables. Overall, the rates have not changed, and include a standard total social security contribution rate of 24.3% (13.72% by employer and 10.58% by employee) and a national health insurance contribution of 8% (4.8% by employer and 3.2% by employee). The contributions are subject to a monthly basis cap of BGN 3,000, which was increased…
