Paid annual leave in Bulgaria: formula and examples (2026)
Work out your paid annual leave in Bulgaria: the formula, examples for leaving a job and for part years, and answers to the most common leave questions.
Contents6 sections
Going on leave, or leaving your job, and want to know exactly how much money you are owed? Most people do not know the formula and rely entirely on the accounting department. Here is how to calculate your paid leave yourself, with a concrete formula and real examples.
❓How is paid leave calculated?
Source: КТ, Art. 177
How many days of paid leave you are entitled to
By law, every employee on an employment contract is entitled to at least 20 working days of paid annual leave. Some categories of employee get more.
20 days
Minimum paid annual leave
Source: Art. 155(4) КТ
If you have not worked the whole year, the days are calculated proportionally, at 1.667 per month (20 / 12). The result is rounded up to a whole number.
| Situation | Days of leave | How it is calculated |
|---|---|---|
| Full calendar year | 20 days | The full entitlement under the law |
| 6 months of work | 10 days | 6 x 1.667 = 10.002 (rounded to 10) |
| 3 months of work | 5 days | 3 x 1.667 = 5.001 (rounded to 5) |
| Part-time work (4 hours) | 20 days | Full entitlement, but pay is proportional |
Labour Code (КТ)
Art. 155(4)
Official Bulgarian text
„Размерът на основния платен годишен отпуск е не по-малко от 20 работни дни.“
The formula step by step
The formula is simple, but it has some nuances. The key point is that the base month is the previous one, not the current one.
Calculating paid leave
Determine the base month
Take the last calendar month in which you worked at least 10 days. This is the basis for the calculation.
Calculate the daily pay
Divide the gross salary for the base month by the number of working days in it. Example: BGN 2,000 / 22 days = BGN 90.91.
Multiply by the days of leave
Daily pay x number of days of leave = gross amount. Example: BGN 90.91 x 10 days = BGN 909.10.
Subtract the deductions
Social security contributions (13.78%) and tax (10% on the remainder) are deducted from the gross amount. The net amount is about 22-23% lower.
An example with real numbers
Maria works on a gross salary of BGN 2,000. In April she goes on paid leave for 10 working days. The base month is March, which has 22 working days.
Calculating Maria's leave pay
Daily pay (BGN 2,000 / 22 days)
BGN 90.91
Gross pay for 10 days of leave (90.91 x 10)
BGN 909.10
Social security contributions (13.78%)
Paid by the employee
-BGN 125.27
Tax (10% of BGN 783.83)
-BGN 78.38
Net (paid into the bank account)
Approximate amount
BGN 705.45
The amounts are illustrative for 2026. The exact amount depends on individual contributions.
Ask Pravko and get an answer with citations from the law.
What counts towards the calculation base
Not all income from your employer is included in the base for calculating paid leave. Here is what counts and what does not.
Included in the base
Basic salary
Supplementary pay for length of service (клас прослужено време)
Other supplementary pay of a permanent nature
For example night work, if it is regular
NOT included in the base
These amounts do not count towards the calculation
Overtime
One-off bonuses and awards
Business trip allowances
Social benefits (meal vouchers)
Ordinance on Working Time, Rest Breaks and Leave (Наредба за работното време, почивките и отпуските)
Art. 41
Official Bulgarian text
„При определяне на среднодневното брутно трудово възнаграждение се вземат предвид основната работна заплата и допълнителните трудови възнаграждения с постоянен характер.“
Calculating leave pay when you leave your job
When you leave a job, you are entitled to a cash payment for every day of unused paid leave. This applies whatever the reason for ending the contract, even if you were dismissed for disciplinary reasons.
Information
The formula is the same: daily pay x unused days of leave. The payment comes with your final salary.
Example: compensation when leaving a job
Unused days of leave
15 days
Daily pay
BGN 90.91
Gross compensation (90.91 x 15)
BGN 1,363.65
The compensation is subject to tax and social security contributions, like ordinary employment pay.
Labour Code (КТ)
Art. 224(1)
Official Bulgarian text
„При прекратяване на трудовото правоотношение работникът или служителят има право на парично обезщетение за неизползвания платен годишен отпуск, правото за който не е погасено по давност.“
Important
Common mistakes
Caution
Caution
Caution
Frequently asked questions
Do days off count as leave?
No. Paid leave is counted in working days only. If you take leave from Monday to Friday, that is 5 days, not 7.
How many days of leave do you get per month?
With a standard entitlement of 20 days a year, you get 1.667 days per month (20 / 12). With 6 months of work you are entitled to 10 days.
Can leave be carried over to the next year?
Yes, but watch the limitation period. Unused leave can be taken until the end of the following year, by agreement with your employer. Two years after the end of the year for which it is due, the right lapses.
What about part-time work?
You are entitled to the full 20 days of leave, but pay is proportional to your working time. If you work 4 hours, your daily pay is half of what it would be at 8 hours.
Is paid leave subject to income tax?
Yes. Pay for paid leave is subject to social security contributions and income tax, exactly like a normal salary. The net amount is about 22-23% lower than the gross.
It is also useful to know how sick leave pay is calculated and what the minimum wage for 2026 is. And if you are thinking of leaving your job, see our guide to unemployment benefit.
Have a question about your paid leave?
Ask Pravko and get an answer with citations from the law.
⚠️ Important
Pravko provides legal information, but it does not replace advice from a lawyer. For important legal matters, consult a licensed lawyer.
