{"id":7356,"date":"2026-02-02T15:26:27","date_gmt":"2026-02-02T15:26:27","guid":{"rendered":"http:\/\/tayros.bg\/?p=7356"},"modified":"2026-02-06T14:10:29","modified_gmt":"2026-02-06T14:10:29","slug":"bulgaria-esempio-di-retribuzione-da-contratto-di-lavoro-tasse-e-contributi","status":"publish","type":"post","link":"https:\/\/tayros.bg\/index.php\/2026\/02\/02\/bulgaria-esempio-di-retribuzione-da-contratto-di-lavoro-tasse-e-contributi\/","title":{"rendered":"Bulgaria – Esempio di Retribuzione da salario minimo per il 2026 di \u20ac 620, tasse e contributi"},"content":{"rendered":"

\"\"<\/a><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Bulgaria – Retribuzione da contratto di lavoro dipendente, tasse e contributi<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nPercentuale<\/td>\n<\/td>\n<\/tr>\n
1.\u00a0\u00a0\u00a0\u00a0 Salario di base minimo per il 2026<\/strong><\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 620,00<\/strong><\/td>\n<\/tr>\n
2.\u00a0\u00a0\u00a0\u00a0 Supplemento per tirocinio<\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u20ac 0,00<\/td>\n<\/tr>\n
3.\u00a0\u00a0\u00a0 IMPORTO LORDO (1 +2)<\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 620,00<\/td>\n<\/tr>\n
4.\u00a0\u00a0\u00a0 SALARIO NETTO<\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 481,10<\/b><\/td>\n<\/tr>\n
5.\u00a0\u00a0\u00a0\u00a0 Reddito assicurativo su questa remunerazione<\/strong><\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 620,00<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Detrazioni dal reddito assicurativo:<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6.\u00a0\u00a0\u00a0\u00a0 Fondi per l’assicurazione sociale statale –\u00a0 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 (\u0414\u041e\u041e -DOO) – (L’importo e la distribuzione dei contributi assicurativi per ciascuno dei fondi statali di previdenza sociale (\u0414\u041e\u041e) \u00e8 determinato dalla disposizione dell’art. 6,<\/strong> par.\u00a01<\/strong> del\u00a0codice della previdenza sociale (\u041a\u041e\u0414\u0415\u041a\u0421 \u0417\u0410 \u0421\u041e\u0426\u0418\u0410\u041b\u041d\u041e \u041e\u0421\u0418\u0413\u0423\u0420\u042f\u0412\u0410\u041d\u0415<\/strong><\/a>) tra cui:<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fondo \u201cpensioni – \u041f\u0435\u043d\u0441\u0438\u0438\u201d:<\/td>\n6,58 %<\/td>\n\u20ac 40,80<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fondo “Malattie comuni e maternit\u00e0” – (\u041e\u0431\u0449\u043e \u0437\u0430\u0431\u043e\u043b\u044f\u0432\u0430\u043d\u0435 \u0438 \u043c\u0430\u0439\u0447\u0438\u043d\u0441\u0442\u0432\u043e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (O3M))<\/td>\n1,4 %<\/td>\n\u20ac 8,68<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fondo \u201cdisoccupazione –\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0411\u0435\u0437\u0440\u0430\u0431\u043e\u0442\u0438\u0446\u0430\u201d<\/td>\n0,4 %<\/td>\n\u20ac 2,48<\/td>\n<\/tr>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Totale<\/strong><\/td>\n8,38 %<\/strong><\/td>\n\u20ac 51,96<\/strong><\/td>\n<\/tr>\n
7.\u00a0\u00a0\u00a0\u00a0Fondo per l’assicurazione pensionistica complementare obbligatoria (\u0414\u043e\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u043e\u0442\u043e \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u043e \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 (\u0414\u0417\u041f\u041e)) nel Fondo Pensione Universale (\u0423\u043d\u0438\u0432\u0435\u0440\u0441\u0430\u043b\u0435\u043d \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u043d \u0444\u043e\u043d\u0434 (\u0423\u041f\u0424))<\/td>\n2,2 %<\/strong><\/td>\n\u20ac 13,64<\/strong><\/td>\n<\/tr>\n
8. Fondo “Assicurazione sanitaria” (\u0417\u0434\u0440\u0430\u0432\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435)<\/td>\n3,2 %<\/strong><\/td>\n\u20ac 19,84<\/strong><\/td>\n<\/tr>\n
9. Totale contributi assicurativi a carico del dipendente (6 + 7 + 8)<\/strong><\/td>\n13,78 %\u00a0<\/strong><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u20ac 85,44<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10. Base imponibile per le Imposte sul reddito delle persone fisiche \u00a0– \u0414\u0430\u043d\u044a\u0446\u0438\u0442\u0435 b\u044a\u0440\u0445\u0443 \u0414\u043e\u0445\u043e\u0434\u0438\u0442\u0435 \u043d\u0430 \u0424\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0442\u0435 \u041b\u0438\u0446\u0430\u00a0 (\u0414\u0414\u0424\u041b) (3 – 9)<\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 534,56<\/td>\n<\/tr>\n
11. Imposte sul reddito delle persone fisiche\u00a0 (\u0414\u0414\u0424\u041b) (10 * 10,00%)<\/strong><\/td>\n10 %<\/strong><\/td>\n\u20ac 53,46<\/strong><\/td>\n<\/tr>\n
12. Totale contributi e tasse a carico del dipendente (9 + 11)<\/strong><\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 138,90<\/b><\/td>\n<\/tr>\n
13. Importo netto da ricevere (3 – 9 – 11)<\/strong><\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 481,10<\/b><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0 Contributi del datore di lavoro sul reddito assicurativo<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
14.\u00a0\u00a0\u00a0\u00a0 Fondi per l’assicurazione sociale statale<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 (\u0414\u041e\u041e -DOO)<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 tra cui:<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fondo \u201cpensioni – \u041f\u0435\u043d\u0441\u0438\u0438\u201d:<\/td>\n8,22 %<\/td>\n\u20ac 50,96<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fondo “Malattie comuni e maternit\u00e0” – \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (\u041e\u0431\u0449\u043e \u0437\u0430\u0431\u043e\u043b\u044f\u0432\u0430\u043d\u0435 \u0438 \u043c\u0430\u0439\u0447\u0438\u043d\u0441\u0442\u0432\u043e (O3M))<\/td>\n2,1 %<\/td>\n\u20ac 13,02<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fondo \u201cdisoccupazione – \u0411\u0435\u0437\u0440\u0430\u0431\u043e\u0442\u0438\u0446\u0430\u201d<\/td>\n0,6 %<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u20ac 3,72<\/td>\n<\/tr>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Totale<\/strong><\/td>\n10,92 %<\/strong><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u20ac 67,70<\/strong><\/td>\n<\/tr>\n
15.\u00a0 Fondo per l’assicurazione pensionistica complementare obbligatoria (\u0414\u043e\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u043e\u0442\u043e \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u043e \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 (\u0414\u0417\u041f\u041e)) nel Fondo Pensione Universale (\u0423\u043d\u0438\u0432\u0435\u0440\u0441\u0430\u043b\u0435\u043d \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u0435\u043d \u0444\u043e\u043d\u0434 (\u0423\u041f\u0424))<\/td>\n\u00a0 2,8 %<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u20ac 17,36<\/td>\n<\/tr>\n
16.\u00a0\u00a0\u00a0\u00a0Fondo per gli infortuni sul lavoro e malattia professionale. – \u00a0\u00a0\u00a0\u00a0\u00a0 (\u0442\u0440\u0443\u0434\u043e\u0432\u0430 \u0437\u043b\u043e\u043f\u043e\u043b\u0443\u043a\u0430 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0431\u043e\u043b\u0435\u0441\u0442 (\u04223\u041f\u0411)<\/td>\n0,4 %<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u20ac 2,48<\/td>\n<\/tr>\n
17. Fondo “Assicurazione sanitaria” (\u0417\u0434\u0440\u0430\u0432\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435)<\/td>\n4,8 %<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u20ac 29,76<\/td>\n<\/tr>\n
18. Totale contributi assicurativi a carico del datore di lavoro (14 + 15 + 16 + 17)<\/td>\n18,92 %\u00a0<\/strong><\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 117,30<\/strong><\/td>\n<\/tr>\n
19. Costi totali per il datore di lavoro (3 + 18)<\/strong><\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 737,30<\/strong><\/td>\n<\/tr>\n
20. Totale dei contributi e imposte (9 + 11 + 18)<\/td>\n<\/td>\n\u00a0 \u00a0 \u00a0 \u20ac 256,20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bulgaria – Esempio di Retribuzione da contratto di lavoro tasse e contributi<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Bulgaria – Retribuzione da contratto di lavoro dipendente, tasse e contributi Percentuale 1.\u00a0\u00a0\u00a0\u00a0 Salario di base minimo per il 2026 \u00a0 \u00a0 \u00a0 \u20ac 620,00 2.\u00a0\u00a0\u00a0\u00a0 Supplemento per tirocinio \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u20ac 0,00 3.\u00a0\u00a0\u00a0 IMPORTO LORDO (1 +2) \u00a0 \u00a0 \u00a0 \u20ac 620,00 4.\u00a0\u00a0\u00a0 SALARIO NETTO \u00a0 \u00a0 \u00a0 \u20ac 481,10 … Continua la lettura di Bulgaria – Esempio di Retribuzione da salario minimo per il 2026 di \u20ac 620, tasse e contributi<\/span> →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[680],"tags":[],"_links":{"self":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/7356"}],"collection":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/comments?post=7356"}],"version-history":[{"count":9,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/7356\/revisions"}],"predecessor-version":[{"id":21223,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/posts\/7356\/revisions\/21223"}],"wp:attachment":[{"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/media?parent=7356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/categories?post=7356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tayros.bg\/index.php\/wp-json\/wp\/v2\/tags?post=7356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}