Paid time off

Bulgaria mandates a minimum of 20 working days of paid annual leave for employees. This entitlement represents the baseline paid time off that employers must grant to all workers covered by the Labour Code, regardless of sector or employment type. The leave accrues throughout the calendar year and serves as a fundamental worker protection ensuring adequate rest and recovery periods.

The regulation is established under Bulgaria's Labour Code and administered by the Ministry of Labour and Social Policy. The 20-day minimum applies to the basic annual leave entitlement and does not include additional leave granted for specific circumstances such as public holidays, sick leave, or special leave for family events.

Employers may offer more generous leave policies, and collective agreements or employment contracts can provide leave exceeding the statutory minimum. However, no employer may reduce the entitlement below 20 working days. The leave must be scheduled and taken during the calendar year, though unused leave may carry over under certain conditions defined by company policy or collective agreements, subject to limitations.

Payroll and HR teams must track accrued leave balances for each employee, ensure leave is properly documented and approved, and maintain records demonstrating compliance with the 20-day minimum. When employees separate from the company, any untaken accrued leave must be compensated at the employee's regular wage rate. Employers should establish clear leave policies aligned with the Labour Code requirements and ensure payroll systems accurately calculate and monitor leave entitlements throughout employment.