A small handbook with a mind map for the 2025 National Environmental Strategy

If you are a self-employed person, an employer, an accountant, or just want to know how this will affect your portfolio - this information is for you.

We compare the main points of the 2025 Public Health Service Budget Act to 2024, so that it is clear what is changing and why it matters.

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

• Minimum insured income for self-employed persons:

  • 2024: 933 BGN.

  • 2025 (January – March): 933 BGN.

  • 2025 (April - December): 1077 BGN.

• Maximum insured income:

  • 2024: 3750 BGN.

  • 2025 (January – March): 3750 BGN.

  • 2025 (April – December): 4130 BGN.

Starting in April, both the minimum and maximum income on which social security contributions are paid will increase. This could mean higher contributions, but also higher protection and pension.

2. Contributions for work-related accidents (Art. 14)
"Business beware!"

• 2024: One app for the whole year

• 2025: Two separate applications:

  • One for the first quarter

  • Other for the rest of the year

More precise monitoring is required, especially for seasonal activities.

3. Child-rearing allowance (Art. 12)

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

Stable assistance 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 benefit (Art. 11)

• Minimum: 18 BGN/day

• Maximum: 107.14 BGN/day

• No changes in values, but if your income changes, you may be entitled to more.

7. No contributions to the Guaranteed Claims Fund (Art. 15)

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

Financial relief.

8. Pension ceiling and supplements (§4)

• Maximum pension (without supplements): 3400 BGN.

• Supplements are calculated on this amount.

Final conclusions:

• The 2025 Social Security Act proposes:

  • Higher pensions

  • More security when providing

  • Some flexibility for business

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

What to do now?

• Self-insured:

  • Plan for changes in the minimum income now.

• Employers:

  • Check out the new application #2A and how it relates to your business.

• All:

  • Inform yourself in time to avoid unpleasant surprises.

The comparative text and mind map was prepared by AccDox - a "handbook" type article, in which taxes and figures are explained in human language, the goal being to be easily understandable and accessible to everyone. If I think of anything additional or if I find any omissions or inaccuracies, I will add them, and if you notice something important, do not hesitate to share in the comments below.