Employee Benefits in Bulgaria

Bonuses and additional payments

In Bulgaria, there is no statutory requirement for employers to provide annual bonuses to employees. However, if such bonuses are specified in employment contracts or collective agreements, employers are required to honor those commitments.

Annual leave

Employees in Bulgaria are entitled to paid vacation leave after completing four months of service. The statutory entitlement is 20 working days per year. This leave is fully paid and can be taken throughout the leave year, as agreed between employer and employee.

Additional leave may be offered as part of an employment contract, though it is not required by law. Many employers offer enhanced leave policies to stay competitive and improve retention.

Unused statutory leave must be taken within two years after it is earned. Payment in lieu of unused leave is only permitted upon termination of employment.

Sick leave

In Bulgaria, personal and sick leave are governed by the Labour Code. Employees are entitled to paid sick leave, with the employer covering 70% of the average daily gross remuneration for the first three days. From the fourth day onwards, the National Social Security Institute (NSSI) pays 80% of the employee's average daily insured income. Employers may offer more generous sick leave policies through employment contracts or collective agreements.

Parental leave

Employers must provide 410 days of paid maternity leave per child, starting 45 days before the expected delivery date. Employees must have at least 12 months of social security contributions to qualify for benefits, with the allowance paid by the National Social Security Institute.

Additional benefits

Public healthcare coverage is provided to all Bulgarian residents through the National Health Insurance Fund, offering services such as doctor visits, hospital stays, and medications. However, many individuals opt for private healthcare to access a broader range of services and reduced wait times.

Employer social costs cover a significant portion of employee benefits in Bulgaria, but we can consult with you about supplemental coverage options, such as additional pension contributions or life insurance, if needed. As your employer of record in Bulgaria, we may be able to provide optional supplementary medical insurance coverage for professionals and their dependents at a more cost-effective rate.