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Net earnings and average tax rate

Time series : Labour_2.3.1_EN.xls

NET EARNINGS
(BGN)
    2019 2020 2021 2022 2023
Single person with no children and 50% of AW Total 9 278 10 119 11 203 12 875 14 859
Gross earnings (a) 7 782 8 488 9 397 10 799 12 464
Social security contributions (b) 1 072 1 170 1 295 1 488 1 717
Taxes (c) 671 732 810 931 1 075
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 6 039 6 586 7 292 8 380 9 671
Single person with no children and 67% of AW Total 12 432 13 559 15 012 17 252 19 911
Gross earnings (a) 10 428 11 373 12 592 14 471 16 701
Social security contributions (b) 1 437 1 567 1 735 1 994 2 301
Taxes (c) 899 981 1 086 1 248 1 440
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 8 092 8 825 9 771 11 229 12 960
Single person with no children and 80% of AW Total 14 844 16 190 17 925 20 599 23 774
Gross earnings (a) 12 451 13 580 15 035 17 278 19 942
Social security contributions (b) 1 716 1 871 2 072 2 381 2 748
Taxes (c) 1 074 1 171 1 296 1 490 1 719
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 9 662 10 538 11 667 13 408 15 474
Single person with no children and 100% of AW Total 18 555 20 238 22 406 25 749 29 718
Gross earnings (a) 15 564 16 975 18 794 21 598 24 927
Social security contributions (b) 2 145 2 339 2 590 2 976 3 435
Taxes (c) 1 342 1 464 1 620 1 862 2 149
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 12 077 13 172 14 584 16 760 19 343
Single person with no children and 125% of AW Total 23 194 25 297 28 008 32 186 37 147
Gross earnings (a) 19 455 21 219 23 493 26 998 31 159
Social security contributions (b) 2 681 2 924 3 237 3 720 4 294
Taxes (c) 1 677 1 829 2 026 2 328 2 687
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 15 097 16 465 18 230 20 950 24 179
Single person with no children and 167% of AW Total 30 988 33 797 37 418 43 001 49 629
Gross earnings (a) 25 992 28 348 31 386 36 069 41 628
Social security contributions (b) 3 582 3 906 4 325 4 970 5 736
Taxes (c) 2 241 2 444 2 706 3 110 3 589
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 20 169 21 998 24 355 27 989 32 303
Single person with two children and 67% of AW Total 12 432 13 559 15 012 17 252 19 911
Gross earnings (a) 10 428 11 373 12 592 14 471 16 701
Social security contributions (b) 1 437 1 567 1 735 1 994 2 301
Taxes (c) 859 941 186 48 240
Family allowances (d) 1 080 1 080 1 080 1 320 1 320
Net earnings (a-b-c+d) 9 212 9 945 11 751 13 749 15 480
Married couple with no children and 100% of the AW for the husband and 33% for the wife Total 24 679 26 916 29 800 34 246 39 525
Gross earnings (a) 20 700 22 577 24 996 28 725 33 153
Social security contributions (b) 2 852 3 111 3 444 3 958 4 568
Taxes (c) 1 785 1 947 2 155 2 477 2 858
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 16 063 17 519 19 396 22 290 25 726
Married couple with no children and 100% of the AW for the husband and 100% for the wife Total 37 111 40 475 44 812 51 498 59 436
Gross earnings (a) 31 128 33 950 37 588 43 196 49 854
Social security contributions (b) 4 289 4 678 5 180 5 952 6 870
Taxes (c) 2 684 2 927 3 241 3 724 4 298
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 24 155 26 345 29 168 33 519 38 686
Married couple with two children and 100% of the AW for the husband and 0% for the wife Total 18 555 20 238 22 406 25 749 29 718
Gross earnings (a) 15 564 16 975 18 794 21 598 24 927
Social security contributions (b) 2 145 2 339 2 590 2 976 3 435
Taxes (c) 1 302 1 424 720 662 949
Family allowances (d) 1 080 1 080 1 080 1 320 0
Net earnings (a-b-c+d) 13 197 14 292 16 564 19 280 20 543
Married couple with two children and 100% of the AW for the husband and 33% for the wife Total 24 679 26 916 29 800 34 246 39 525
Gross earnings (a) 20 700 22 577 24 996 28 725 33 153
Social security contributions (b) 2 852 3 111 3 444 3 958 4 568
Taxes (c) 1 745 1 907 1 255 1 277 1 658
Family allowances (d) 864 864 0 1 056 0
Net earnings (a-b-c+d) 16 967 18 423 20 296 24 546 26 926
Married couple with two children and 100% of the AW for the husband and 67% for the wife Total 30 988 33 797 37 418 43 001 49 629
Gross earnings (a) 25 992 28 348 31 386 36 069 41 628
Social security contributions (b) 3 582 3 906 4 325 4 970 5 736
Taxes (c) 2 201 2 404 1 806 1 910 2 389
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 20 209 22 038 25 255 29 189 33 503
Married couple with two children and 100% of the AW for the husband and 100% for the wife Total 37 111 40 475 44 812 51 498 59 436
Gross earnings (a) 31 128 33 950 37 588 43 196 49 854
Social security contributions (b) 4 289 4 678 5 180 5 952 6 870
Taxes (c) 2 644 2 887 2 341 2 524 3 098
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 24 195 26 385 30 068 34 719 39 886

Explanatory notes:
AW - average worker, working at full-time and receiving the average gross earnings in industries and services - sections B to N of NACE Rev. 2.
Total - total labour costs - gross annual earnings for the corresponding family case plus employers' social security contributions.
Gross earnings - gross annual earnings for the corresponding family case.
Social security contributions - employees' social security contributions.
Taxes - income taxes on gross annual earnings.
Family allowances - family benefits for dependent children.
Net earnings - net annual earnings for the corresponding family case, calculated by deducting the employee's social security contributions and income taxes, and adding family allowances (if applicable).
AVERAGE TAX RATE
(Per cent)
  2019 2020 2021 2022 2023
Single person with no children and 50% of AW 22.4 22.4 22.4 22.4 22.4
Single person with no children and 67% of AW 22.4 22.4 22.4 22.4 22.4
Single person with no children and 80% of AW 22.4 22.4 22.4 22.4 22.4
Single person with no children and 100% of AW 22.4 22.4 22.4 22.4 22.4
Single person with no children and 125% of AW 22.4 22.4 22.4 22.4 22.4
Single person with no children and 167% of AW 22.4 22.4 22.4 22.4 22.4
Single person with two children and 67% of AW 11.7 12.6 6.7 5.0 7.3
Married couple with no children and 100% of the AW for the husband and 33% for the wife 22.4 22.4 22.4 22.4 22.4
Married couple with no children and 100% of the AW for the husband and 100% for the wife 22.4 22.4 22.4 22.4 22.4
Married couple with two children and 100% of the AW for the husband and 0% for the wife 15.2 15.8 11.9 10.7 17.6
Married couple with two children and 100% of the AW for the husband and 33% for the wife 18.0 18.4 18.8 14.5 18.8
Married couple with two children and 100% of the AW for the husband and 67% for the wife 22.2 22.3 19.5 19.1 19.5
Married couple with two children and 100% of the AW for the husband and 100% for the wife 22.3 22.3 20.0 19.6 20.0

Explanatory notes:
Average Tax Rate = ((T + SSC - FA) / GE)*100
Taxes (T) - income taxes on gross annual earnings.
Social security contributions (SSC) - employees' social security contributions.
Family allowances (FA) - family benefits for dependent children.
Gross earnings (GE) - gross annual earnings for the corresponding family case.
or
Average Tax Rate = (1 - (NE / GE))*100
Net earnings (NE) - net annual earnings for the corresponding family case, calculated by deducting the employee's social security contributions and income taxes, and adding family allowances (if applicable).
AW - average worker, working at full-time and receiving the average gross earnings in industries and services - sections B to N of NACE Rev. 2.
18.03.2025