What is the minimum wage in 2026?

38,507.00 denars gross, or 26,046.00 denars net, from the payment of the March 2026 wage.

From which month does the new amount apply?

From the March 2026 wage through to the February 2027 wage. The wages for January and February 2026 are paid at the previous amount.

Is the minimum wage the same thing as the lowest contribution base?

No. The minimum wage for 2026 is 38,507.00 denars gross, and the lowest contribution base is 34,570.00 denars. Both apply at the same time.

Minimum wage: the amount, and the wage it applies from

The figures are for 2026 · last checked 15.09.2026

The minimum wage is set once a year and applies from the March wage, not from 1 January. This page gives the amounts for the current and the previous period, the rule by which it is adjusted, and the difference between the minimum wage and the lowest contribution base.

Figures

Minimum gross wage (from the March 2026 wage): 38.507,00 ден.
Minimum net wage (from the March 2026 wage): 26.046,00 ден.
Minimum gross wage (from the March 2025 wage to the February 2026 wage)The previous period; given for comparison and for calculations made in arrears.: 36.037,00 ден.
Minimum net wage (same period)The previous period; given for comparison and for calculations made in arrears.: 24.379,00 ден.
Increase in the gross amount: 2.470 ден.
Increase in the net amount: 1.667 ден.

Which wage the new amount applies from

The new amount does not take effect on 1 January but with the payment of the March wage. The amount set for 2026 is paid from the March 2026 wage through to the February 2027 wage.

So the wages for January and February 2026 are paid at the previous amount — 36,037.00 denars gross, or 24,379.00 denars net.

How it is adjusted

The adjustment is made once a year. Under the 2017 amendments to the Law on the Minimum Wage, the increase is made up of one third of the growth in the average paid wage, one third of the cost-of-living index and one third of the real growth in gross domestic product for the previous year.

The minimum wage is not the contribution base

The minimum wage is a floor on what is paid to the employee. The lowest contribution base is a floor on the amount contributions are calculated from, and for 2026 it is 34,570.00 denars — less than the minimum gross wage. Both apply at the same time and they are not the same.

Common questions

What is the minimum wage in 2026?: 38,507.00 denars gross, or 26,046.00 denars net, from the payment of the March 2026 wage.
From which month does the new amount apply?: From the March 2026 wage through to the February 2027 wage. The wages for January and February 2026 are paid at the previous amount.
Is the minimum wage the same thing as the lowest contribution base?: No. The minimum wage for 2026 is 38,507.00 denars gross, and the lowest contribution base is 34,570.00 denars. Both apply at the same time.

How Stozher does it

Stozher keeps the minimum wage as a version with an effective date, so a new amount is entered as a new version effective from the first day of the next unposted month. Calculations already posted stay as they were.

Related guides

Payroll contributions: rates, the lowest and the highest base

Sources

Stozher does not give tax or legal advice. This page states what the rule says and names the source; for a particular case the regulations and УЈП’s announcements are authoritative.