A short "handbook"-style guide with a mind map for ZBDOO 2025

Whether you’re self-employed, an employer, an accountant, or just want to know how this will affect your wallet—this information is for you.

We compare the key points of the 2025 Social Security Budget Act with those of 2024 to clarify what is changing and why it matters.

1. Minimum and maximum social security income (Art. 9)
"The more you pay in, the more you get out?"

• Minimum social security income for self-employed individuals:

  • 2024: 933 BGN

  • 2025 (January–March): 933 BGN

  • 2025 (April–December): 1,077 BGN.

• Maximum insured income:

  • 2024: 3,750 BGN

  • 2025 (January–March): 3,750 BGN

  • 2025 (April–December): 4,130 BGN

Starting in April, both the minimum and maximum income subject to social security contributions will increase. This may mean higher contributions, but also greater protection and a higher pension.

2. Contributions for workplace accidents (Art. 14)
"Businesses, take note!"

• 2024: One application form for the entire year

• 2025: Two separate forms:

  • One for the first quarter

  • Another for the rest of the year

More precise tracking is required, especially for seasonal activities.

3. Child-rearing allowance (Art. 12)

• No change: 780 BGN/month for 2024 and 2025.

Stable support for families.

4. One-time death benefit (Art. 13)

• No change: 540 BGN.

5. Minimum pension (Art. 10)

• 2024 (July–December): 580.57 BGN.

• 2025 (January–June): 580.57 BGN

• 2025 (July–December): 630.50 BGN

Expected increase in the middle of the year.

6. Unemployment benefits (Art. 11)

• Minimum: 18 BGN/day

• Maximum: 107.14 BGN/day

• No changes to the amounts, but if your income changes, you may be entitled to more.

7. No contributions to the “Guaranteed Receivables” Fund (Art. 15)

• For employers: There will be no contributions to this fund in 2025 either.

Financial relief.

8. Pension cap and supplements (§4)

• Maximum pension (excluding supplements): 3,400 BGN.

• Supplements are calculated based on this amount

Final conclusions:

• The 2025 Social Insurance Act proposes:

  • Higher pensions

  • Greater social security

  • Some flexibility for businesses

• Contributions are increasing, but this is accompanied by real improvements to the system.

What should you do now?

• Self-employed individuals:

  • Plan for changes to the minimum income now.

• Employers:

  • Check the new Form No. 2A and see how it applies to your business.

• Everyone:

  • Stay informed in a timely manner to avoid unpleasant surprises.

The comparative text and mind map were prepared by AccDox — a “handbook”-style article that explains taxes and figures in plain language, with the goal of making them easy to understand and accessible to everyone. If I think of anything else or if I find any omissions or inaccuracies, I’ll add them, and if you notice anything important, please don’t hesitate to share it in the comments below.