Paid Annual Leave in Bulgaria: Key Rules and Good Organisation for Employers

Paid annual leave can appear to be a purely administrative matter, but poor organisation creates problems for work schedules, payroll and employee records. Employers need both to protect the employee’s entitlement and to plan for continuity of the business.

What is the minimum paid annual leave entitlement?

Under the Bulgarian Labour Code, basic paid annual leave is not less than 20 working days. Additional entitlements may apply to certain employees, positions or working conditions.

The number of days available to a particular employee should be monitored according to the employment relationship, relevant service and any other applicable grounds.

How is annual leave taken?

Paid annual leave is taken with the employer’s written permission. In practice, the company should have a traceable process — an employee request, approval, an update to the work schedule and timely information to payroll.

An informal verbal agreement between an employee and manager is not a sufficient process, particularly where the company has several teams or operates shift schedules.

What happens to unused leave?

Bulgarian employment legislation contains rules governing the use and deferral of annual leave. The General Labour Inspectorate also emphasises that employers should provide employees with a real opportunity to take their leave and that unused days should not accumulate without control.

As a practical measure, employers can review outstanding balances around the middle and end of the year and plan the remaining leave with their teams.

What should payroll monitor?

• each employee’s entitlement and remaining balance;
• the dates of approved leave;
• the work schedule and number of working days;
• remuneration for the leave period;
• carried-forward balances from previous years;
• compensation for unused leave on termination where applicable.

How can you avoid disruption during the summer?

For larger teams, it is sensible to plan leave sufficiently in advance. This does not mean imposing a rigid timetable without any flexibility; it means having visibility over critical periods, cover arrangements and workload.

It can also be useful to define how many people from one team may be absent at the same time and how ongoing tasks are handed over. This is a management measure that works alongside the formal employment documentation.

Why should accounting, HR and management work together?

Leave affects remuneration and the monthly payroll. If the information remains only with the line manager, payroll may calculate the salary incorrectly. A single process shared by management, HR and payroll helps prevent these corrections.

DESLIN provides Payroll Services for companies that want employment contracts, leave, sick leave and remuneration to be administered consistently.

This material is for general information only and is current as of 21 August 2026. For a specific employment matter, the legislation in force and the employee’s individual entitlement should be considered.