Paid annual leave in Bulgaria — 2026 guide

How many days you get, how they accrue, when the employer can and cannot refuse, and what happens to unused leave when you resign.

KTK. Todorov · Editor & founder
Published: Last updated: 10 min read

In short: The minimum is 20 working days of paid annual leave under Art. 155(4) LC. In your first year — proportional to months worked. A schedule is drawn up by the end of January. Unused leave carries over or is paid out on termination (Art. 224 LC). Limitation period — 3 years.

How many days you get

The statutory minimum is 20 working days of paid annual leave per calendar year for any employee on a 5-day work week (Art. 155(4) LC). This is a floor — an individual contract or a collective labor agreement (CLA) can provide more.

Typical higher amounts

  • 25–30 days — common under CLAs, especially in the public sector and large private companies;
  • +5 days — often for employees with more than 10 years of service, if the CLA so provides;
  • Additional leave under the Ordinance on working time — for work in specific conditions (hazardous, dangerous, night work) — from 5 to 12 working days depending on the role;
  • Study leave under Art. 169 LC — separate from annual leave, for studies at secondary or higher education institutions, up to 25 working days per year.

Part-time

The number of days is the same (20), but each day is shorter. In practice the financial value is roughly halved because the daily rate is calculated from a lower salary.

Accrual and proportionality

Leave accrues from the day the employment contract is signed. Art. 155(1) LC states that the employee acquires the right to paid annual leave after 8 months of service with the same employer. This rule is often misread — it does not mean that no leave accrues in the first 8 months. It means that the full 20 days are due only if the employee has the full monthly service to the end of the year.

Proportionality example

Stoyan starts work on 1 May 2026. He will work 8 months by year end. He is entitled to:

20 × 8 / 12 = 13.33 → 13 working days for 2026.

In 2027 — the full 20 days (or more if the CLA so provides).

How leave is taken — the schedule

Under Art. 173 LC the employer approves a schedule for leave by the end of January. The schedule is drawn up after consultation with the employees or their representative. The employer must allow at least 10 working days to be taken in one block in the main period (June–September), unless the employee prefers otherwise.

Can the employer refuse leave?

Yes, with grounds — operational needs, replacement issues, seasonality. But not systematically or categorically for the whole year. On a dispute the employee can turn to ИА ГИТ. By settled practice, a refusal must be:

  • Justified with specific operational reasons;
  • Temporary — for a specific period, not permanent;
  • Accompanied by an alternative period.

Can the employer force leave?

Yes, in three typical cases:

  1. By the schedule — once approved, the employer can insist on use in the scheduled period.
  2. On work stoppage longer than 5 working days (Art. 173a LC) — the employer can send workers on leave.
  3. To avoid limitation — the employer can insist on use to prevent leave from lapsing (see below).

Carry-over and limitation

Unused leave carries over automatically to the next calendar year (Art. 176(2) LC). No special request or act from the employer is required.

The limitation period is 3 years. It runs from 31 December of the year in which the right arose. So leave for 2023 lapses on 31.12.2026, unless:

  • You could not take it for lawful reasons (temporary incapacity, maternity, unpaid leave longer than 30 days);
  • The employer did not draw up a schedule and did not give you the opportunity;
  • A labor dispute is pending.

On termination of the employment contract, limitation does not block compensation under Art. 224 LC — it is owed for all unused days that are not time-barred.

Compensation on termination — Art. 224 LC

On termination the employer must pay compensation for all unused and non-time-barred days. The formula is:

Compensation = daily rate × unused working days of leave

Daily rate is determined under Art. 177 LC — the average daily gross salary for the last calendar month in which the employee worked at least 10 working days. If that month is incomplete, the previous full month is used.

Worked example

Anna has worked 3 years on a gross salary of BGN 2,200. On termination she has 12 unused working days of leave (5 from 2025, 7 from 2026).

  • Daily rate = 2,200 ÷ 22 ≈ BGN 100
  • Compensation = 100 × 12 = BGN 1,200 gross
  • After 10% income tax and 13.78% social insurance ≈ BGN 932 net.

Run the numbers with the annual-leave calculator.

Specifics for certain groups

Workers under 18

Entitled to not less than 26 working days of paid annual leave (Art. 305(5) LC).

Workers with permanently reduced capacity (50%+)

Entitled to not less than 26 working days (Art. 319 LC).

Mothers with a child under 6

Priority in scheduling; the employer must accommodate their preference.

Civil servants

Have their own regime under the Civil Servants Act — usually 20–30 working days depending on length of service and rank.

Frequently asked questions

How many days of paid annual leave am I entitled to?

A minimum of 20 working days per calendar year (Art. 155(4) Labor Code) for full-time work. A collective or individual contract may provide more. For employees with more than 10 years of service — often 25 days (depends on the CLA). For workers in specific conditions (night work, hazardous conditions) — additional leave under ordinance.

When can I take my leave?

A schedule is drawn up by the employer by the end of January for that year (Art. 173 LC). The employee can request leave and the employer must approve based on operational needs. The employer cannot refuse the whole annual entitlement without grounds — at least 10 working days must be made available within the calendar year.

What happens to unused leave?

Unused leave carries over to the following year (Art. 176(2) LC). On termination of the employment contract the employer must pay cash compensation for unused leave under Art. 224 LC. The limitation period for claiming compensation is 3 years from when the leave right arose.

How is compensation for unused leave calculated?

Under Art. 224 LC the compensation equals the daily rate (average daily gross salary for the last calendar month before termination) multiplied by the number of unused working days of leave. The amount is gross — 10% income tax and social insurance are deducted.

Am I entitled to leave in my first year?

Yes, proportionally to months worked (Art. 155(1) LC). To acquire the right to the full annual leave, you need at least 8 months of service — but even without that, you are entitled to proportional leave from your first days. A new employee gets the full 20 days if they have worked at least from 1 January to 31 August.

Can the employer force me to take leave?

Yes, in several cases: (a) the schedule is binding — the employer can require leave in the scheduled period; (b) if work is stopped for more than 5 working days, the employer can send workers on paid leave (Art. 173a LC); (c) while on paid leave the employee cannot start other paid work for the same employer.

Run the numbers for your case

Annual-leave calculator

Sources & legal acts

Related

KT

K. Todorov · Editor & founder

Editor and founder of Bulgarian Labor Law. I am not a lawyer — I built this site because I wanted to understand for myself what an employer owes during sick leave and how a freelancer contract actually nets out. Every text is based on primary sources (Labor Code, Social Insurance Code, Personal Income Tax Act) and is kept up to date when legislation changes.

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Disclaimer: This article is informational and does not constitute legal or accounting advice. Calculator results are indicative. For a specific legal or accounting situation, please consult a qualified lawyer or accountant.