Sick Leave in Bulgaria in 2026: What the Employer Pays and How to Organise Payroll

A medical certificate for temporary incapacity affects working time, remuneration, social security data and cash benefits at the same time. Processing sick leave should therefore involve more than marking an absence in the work schedule. The start date, duration, social security history and connection with previous periods of incapacity can all be relevant.

What does the employer pay?

For temporary incapacity beginning after 31 December 2023, the Bulgarian National Social Security Institute states that, under the general rule, the insurer pays remuneration for the first two working days at 70% of the employee’s average daily gross remuneration for the month in which the incapacity begins, but not less than 70% of the agreed average daily remuneration.

Additional conditions apply to entitlement to this payment. For example, where the required six months of social insurance history are not available, the employee is not entitled to remuneration for the first two working days either. There are also specific situations in which the employer does not pay a new set of first two days.

What happens after the first days?

For the remainder of the period, where the statutory conditions are met, the benefit is paid from the state social security system. The entitlement and amount are determined under the Bulgarian Social Security Code and on the basis of the information available to the National Social Security Institute.

The employer has obligations relating to the processing and submission of the necessary information. The medical certificate should therefore reach payroll promptly, particularly if the monthly payroll is already being prepared.

What should payroll check?

• the period of temporary incapacity;
• whether the medical certificate is an initial certificate or a continuation;
• the employee’s working days according to the applicable schedule;
• the available social insurance history where relevant;
• previous related periods of sick leave;
• the correct impact on payroll and social security data;
• the deadlines and information required by the National Social Security Institute.

Common organisational mistakes

Problems arise when an employee informs the direct manager but the information does not reach payroll; when the medical certificate is provided after salaries have already been calculated; or when a continuation of an earlier period is treated as an entirely new period of incapacity.

For shift workers, the individual work schedule also needs to be considered rather than simply counting calendar days.

Good practice for employers

Define one notification channel and one clear process: the employee reports the absence, HR or management passes the information to payroll, and payroll confirms whether any additional data is required. This substantially reduces the risk of later corrections.

Within DESLIN’s Payroll Services, sick leave, annual leave and remuneration are handled as connected parts of the monthly payroll process.

This material is for general information only and is current as of 21 August 2026. Entitlement to benefits and the relevant calculations depend on the individual’s social security status and the specific period concerned.