Sick leave

Sick leave in Bulgaria is governed by the Labour Code and provides employees with paid time off when they are unable to work due to illness or injury. Unlike many European countries, Bulgaria does not mandate a statutory minimum number of paid sick leave days at the national level. Instead, the entitlement to sick leave and its duration are typically determined through collective labour agreements, company policies, or individual employment contracts. When an employee is absent due to illness, they must provide medical certification, usually from a healthcare provider, to substantiate the absence.

The primary legislation regulating sick leave in Bulgaria is the Labour Code (Трудов кодекс), which establishes the framework for employment relationships and working conditions. The Code requires employers to respect employees' rights to medical care and recovery but delegates specific sick leave provisions to sectoral or company-level agreements.

During sick leave, employees are entitled to receive compensation, though the rate and duration depend on the applicable collective agreement or employment contract. Social security contributions continue to accrue during approved sick leave periods. Employers must maintain confidentiality regarding medical information and cannot discriminate against employees for taking legitimate sick leave.

Payroll teams must ensure that sick leave absences are properly documented with medical certificates, that compensation is calculated according to the relevant agreement, and that social security contributions are correctly processed. Employers should establish clear internal policies defining the notification procedures, documentation requirements, and compensation rates for sick leave to ensure compliance with the Labour Code and any applicable collective agreements.