Deductions from the minimum wage in Bulgaria 2026
What can be deducted from the minimum wage in Bulgaria in 2026: protected income, enforcement agent attachments and worked examples.
Have you received an attachment notice (запорно съобщение), or noticed that your salary is lower than usual? Do not know exactly what they are allowed to deduct and how much must be left for you? Here is what the law says and how to protect your rights.
❓Can deductions be made from the minimum wage?
Source: ГПК, Art. 446; Interpretative Decision 2/2013 of the ВКС General Assembly
What kinds of deductions exist
Not every deduction from your salary is an attachment. There are deductions required by law, which the employer makes without your consent, and others that need your consent or a court decision.
| Type of deduction | Legal basis | Is consent needed |
|---|---|---|
| Income tax (10%) | Personal Income Tax Act (ЗДДФЛ) | No: deducted automatically |
| Social security contributions | КСО, Art. 4 and Art. 6 | No: deducted automatically |
| Advances received | КТ, Art. 272(1), item 1 | No: no consent needed |
| Amounts overpaid through a technical error | КТ, Art. 272(1), item 2 | No: no consent needed |
| Attachment by a private enforcement agent (ЧСИ) | ГПК, Art. 446 | No: compulsory, through the courts |
| Voluntary deductions (loans, mutual aid funds) | КТ, Art. 272(2) | Yes: only with written consent |
Labour Code (КТ)
Art. 272(1)
Official Bulgarian text
„Без съгласието на работника или служителя не могат да се правят удръжки от трудовото му възнаграждение освен за: 1. получени аванси; 2. надвзети суми вследствие на технически грешки; 3. данъци...; 4. осигурителни вноски...“
The deductions table: how much can be taken under an attachment
When your salary is under an attachment, the size of the deduction depends on two factors: your net income and whether you have children. The table in Art. 446 of the Civil Procedure Code (ГПК) sets four ranges. In the table below, MW means the minimum monthly wage (МРЗ).
| Net income (monthly) | No children: amount withheld | With children: amount withheld |
|---|---|---|
| Up to the MW (620.20 EUR) | Nothing: protected from seizure | Nothing: protected from seizure |
| MW to 2 x MW (620.20 - 1,240.40 EUR) | 1/3 of the amount above the MW | 1/4 of the amount above the MW |
| 2 x MW to 4 x MW (1,240.40 - 2,480.80 EUR) | 1/2 of the amount above the MW | 1/3 of the amount above the MW |
| Over 4 x MW (over 2,480.80 EUR) | The excess over 2 x MW | The excess over 2.5 x MW |
Civil Procedure Code (ГПК)
Art. 446
Official Bulgarian text
„Таблица с 4 диапазона: до МРЗ (620,20 EUR), МРЗ-2xМРЗ (1/3 без деца, 1/4 с деца), 2xМРЗ-4xМРЗ (1/2 без деца, 1/3 с деца), над 4xМРЗ (горница над 2xМРЗ / 2,5xМРЗ)“
Important: the table is applied to your net income, that is, after taxes and contributions have been deducted. The minimum wage is an absolute minimum that cannot be attached, whatever the type of income.
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Worked examples: how the deduction is calculated
Let us see how the table works in practice, with concrete figures for 2026.
Example 1: Salary of 800 EUR gross, no children
Calculating the deduction
Gross salary
800.00 EUR
Contributions (13.78%)
-110.24 EUR
Income tax (10%)
-68.98 EUR
Net salary
620.78 EUR
Protected minimum (net MW)
Protected amount
620.20 EUR
Maximum deduction (1/3 of the excess)
Practically nothing
0.19 EUR
With a salary close to the MW, the actual deduction is symbolic or zero.
Example 2: Salary of 1,500 EUR gross, with 2 children
Calculating the deduction
Gross salary
1,500.00 EUR
Contributions (13.78%)
-206.70 EUR
Income tax (10%)
-129.33 EUR
Net salary
1,163.97 EUR
Protected minimum (MW)
Protected amount
620.20 EUR
Amount that can be deducted from
Net - MW
543.77 EUR
Deduction (1/4 with children, range MW to 2xMW)
135.94 EUR
Left for you
1,028.03 EUR
Steps: gross → net → determine the range → calculate the deduction. The range is MW-2xMW (620.20-1,240.40 EUR).
Attachment by a ЧСИ: how the procedure works
An attachment of salary (запор) is a compulsory measure imposed by a private enforcement agent (ЧСИ) in an enforcement case that has been opened. Here is how the process works, step by step.
Procedure for an attachment of salary
Attachment notice
The ЧСИ sends an attachment notice to your employer. The employer must comply with it from the next salary.
The employer calculates the deduction
Using the table in Art. 446 ГПК, the range and the amount of the deduction are determined from the net salary.
Transfer to the ЧСИ
The employer transfers the withheld amount directly to the ЧСИ's account every month until the debt is paid off.
Challenging a mistake
If the deduction has been calculated wrongly or the attachment is unlawful, you can file an appeal with the regional court (окръжен съд) under Art. 435 ГПК.
When deductions are unlawful
Not every deduction is lawful. There are situations in which the employer or the ЧСИ violate your rights. If you recognise any of these cases, you have the right to respond.
Important
- A deduction from an amount below the minimum wage
- Fines or penalties imposed by the employer
- A deduction without an attachment notice or without your written consent
- Failure to observe the limits in Art. 446 of the ГПК
- A deduction for "damages" without a court decision (unless you have agreed in writing)
Interpretative Decision No. 2/2013 of the General Assembly of the Civil and Commercial Colleges of the Supreme Court of Cassation (ВКС) of 26 June 2015 confirms that the protected minimum is absolute and the same for all debtors, whatever the type of income, salary or pension.
What to do if the deduction is wrong
If you believe more is being deducted from your salary than is allowed, do not wait. Take the following steps.
Steps if a deduction is wrong or unlawful
Check your payslip
Compare the net amount with the table in Art. 446 ГПК
Calculate it yourself using the table
Gross → net → determine the range → work out the deduction
Notify the employer in writing
Submit a written objection and keep a copy for yourself
File a complaint with the Labour Inspectorate (Инспекция по труда)
Free of charge, online through gli.government.bg
Appeal the ЧСИ's actions to the court
Under Art. 435 ГПК, within 7 days of learning of them
Frequently asked questions
Can deductions be made from a minimum pension?
No. Under Interpretative Decision 2/2013 of the ВКС of 26 June 2015, the protected minimum applies equally to salaries and pensions. If your pension is below the MW, nothing can be deducted from it.
Is an attachment recorded in the employment record book?
No. An attachment of salary is a measure in enforcement proceedings and is not entered in the employment record book (трудова книжка). The employer has no right to note this information.
How many attachments can be enforced at the same time?
There can be several attachments at once, but the total deductions cannot exceed the limits in Art. 446 ГПК. The employer distributes the amount among the creditors in the order in which the attachment notices arrived.
Is an attachment different for a civil contract?
Yes. Under a civil contract (a contract for services), the whole remuneration is attached, without the protection of Art. 446 ГПК. The protected minimum applies only to employment income and pensions.
Information
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⚠️ Important
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