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    7. Management Contract Calculator

    Management Contract Calculator (ДУК)

    Calculate remuneration under a management contract (Договор за управление и контрол). Different social security rules apply compared to employment contracts.

    Contract Parameters

    Enter the remuneration details for the management contract

    €3,000.00
    3000

    Results

    Breakdown of remuneration and contributions

    Total employer cost

    €3,399.59

    Gross remuneration

    €3,000.00

    Net remuneration

    €2,438.07

    Effective tax rate28.3%
    Net Salary
    Income Tax
    Employee contributions
    Employer contributions
    About Management Contracts (ДУК)
    A management contract differs from an employment contract. Managers under ДУК are insured for the same funds as employees, but do not have Labor Code protections (paid leave, severance, etc.).

    Manager Deductions

    Deductions from gross remuneration

    Pension insurance (ДОО)€138.97
    Supplementary pension (ДЗПО)€46.46
    Health Insurance€67.58
    Illness & maternity fund€29.57
    Unemployment insurance€8.45
    Income Tax€270.90
    Total deductions€561.93

    Company Contributions

    Additional costs paid by the company

    Pension insurance (ДОО)€173.61
    Supplementary pension (ДЗПО)€59.14
    Health Insurance€101.38
    Illness & maternity fund€44.35
    Unemployment insurance€12.67
    Work accident insurance (ТЗПБ)€8.45
    Total contributions€399.59

    ДУК vs Employment Contract

    Key differences between management contract and employment contract

    AspectДУКEmployment
    Supplementary pension (ДЗПО)✓✓
    Illness & maternity fund✓✓
    Labor Code protection✗✓
    Paid annual leave✗✓

    Frequently Asked Questions

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    These calculations are for informational purposes only and do not constitute financial, tax, or legal advice. Consult a qualified professional for your specific situation.

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