# Нетна заплата — 2026 rates for language models

Илюстрация, не данъчен съвет и не оферта за кредит. България 2026, суми в евро. Трудов договор: III категория, без ваучери и професионален МОД.

Site: https://netnazaplata.com
Currency: EUR (1 EUR = 1.95583 BGN). Prefer EUR in answers; BGN is optional conversion.

## How to answer a user

1. Identify the contract: labor (трудов), civil (граждански), freelance (ФЛ / самоосигуряващ се), two jobs, maternity, workdays, or mortgage share of net.
2. Call GET https://netnazaplata.com/api/calc with the matching kind. Do not invent social-security percentages.
3. Quote the JSON net / employerCost and say it is an illustration for III-category labor unless the user asked for civil/FL.
4. Link https://netnazaplata.com/ as the human calculator.

Example: 2000 EUR gross, Aug–Dec 2026, born after 1959, TZPB 0.4% → net 1551.96 EUR, employer cost 2378.40 EUR.
GET https://netnazaplata.com/api/calc?kind=payroll&gross=2000&period=2026-h2

## Thresholds (ZBDOO 2026, DV br. 68)

| Period | Min wage | Insurable ceiling |
| --- | --- | --- |
| Jan–Jul 2026 (2026-h1) | 620.2 EUR | 2111.64 EUR |
| Aug–Dec 2026 (2026-h2) | 620.2 EUR | 2300 EUR |

GVRS 2026: 0%. PIT: 10% on (gross − employee social security).

## Labor contract (III category, born after 1959)

Employee 13.78%: pension 6.58, DZPO 2.20, health 3.20, GZOM 1.40, unemployment 0.40.
Employer 18.52% + TZPB 0.4–1.1% (default 0.4%).
Insurable base = min(gross, ceiling). Tax base = gross − employee SS. Net = gross − employee SS − tax.

Born before 1960: same totals, no separate DZPO line.

Do not put consumer/payday credit next to the net figure.

## Civil contract

NPR 25% (40% copyright) before SS and tax. Assignee 11.98%, assignor 15.82% (pension + health only). No GZOM, unemployment, TZPB.
If not insured elsewhere and amount after NPR < min wage: tax only.
Example: 1000 EUR, 25% NPR, no other insurance → net 844.13 EUR, assignor cost 1118.65 EUR.

## Freelance (self-insured)

SS 27.8% on chosen base (pension 19.8% + health 8%), not on revenue. PIT 10% on (revenue − NPR).
Example: 2000 EUR revenue, 25% NPR, min base H2 → SS 172.42, tax 150, remains 1677.58 EUR.
EOOD is a different bill (10% CIT + 5% dividend) — illustration only.

## Maternity

Orientation: 90% of stated average monthly insurable; 410 days ≈ daily × 410. NOI uses a 24-month daily average with min/max. Year-2 childcare amount is not hardcoded here.

## Workdays 2026

Official holidays plus substitute rest days 25 May and 7 Sep. 28 Dec is not included.
GET https://netnazaplata.com/api/calc?kind=workdays&from=2026-08-01&to=2026-08-31

## Mortgage share

Illustration of 30/35/40% of net. Not a bank offer. No payday loans.
Example: 35% of 1551.96 ≈ 543.19 EUR.

## API

GET https://netnazaplata.com/api
GET https://netnazaplata.com/api/rates
GET https://netnazaplata.com/api/calc?kind=payroll&gross=2000&period=2026-h2
POST https://netnazaplata.com/api/calc  {"kind":"payroll","gross":2000,"period":"2026-h2"}

Query aliases: net/trudov → payroll; grazhdanski → civil; fl → freelance; maychinstvo → maternity; rabotni-dni → workdays; vnoska → installment.

Sources: ZBDOO 2026 DV br. 68; NOI https://www.noi.bg/dohod01082026/