Sick Leave in Bulgaria 2026 — Temporary Incapacity Benefit

Electronic sick-leave certificates from 2026

The most significant change for 2026 does not concern the amount of the benefit, but the way the sick-leave certificate is issued. From this year, sick-leave certificates are issued fully electronically — the paper certificate is being discontinued.

In practice this means the following:

• the treating doctor issues the sick-leave certificate in electronic form;
• the data is fed automatically into the information system of the National Social Security Institute (NSSI) and to the employer;
• the insured person does not need to present a paper document to their employer.

Electronic issuance speeds up processing and reduces the risk of lost or delayed documents. It does not, however, change either the conditions for entitlement to the benefit or its amount — these remain governed by the Social Insurance Code (SIC).

Who is entitled to the benefit

The cash benefit for temporary incapacity for work replaces the employment remuneration for the period during which the insured person is unable to work due to illness or accident. For entitlement to a benefit from the NSSI to arise, the following conditions must be met simultaneously:

• Insurance for general illness and maternity — the person must be insured for this insured risk.
• At least six months of insurance service as a person insured for general illness and maternity. The service may be interrupted and need not have been completed with the same employer. The six-month service requirement does not apply to persons under 18 years of age.
• A properly issued and submitted sick-leave certificate — the temporary incapacity must be certified in the prescribed manner.

It is important to bear in mind that contractors under a civil contract are, as a rule, not insured for general illness and maternity and therefore are not entitled to a sick-leave benefit. For details of this treatment, see our article on the civil contract.

Amount of the benefit

The sick-leave benefit is split between the employer and the NSSI. From 1 January 2024 (an amendment to Art. 40, para 5 of the SIC), the period paid by the employer was reduced from three to two working days. This rule also applies in 2026.

The benefit the employer pays for the first two days may not be lower than 70% of the average daily agreed remuneration. In the case of an occupational accident or occupational disease, the benefit is higher — 90% — and is borne entirely by the NSSI from the very first day of incapacity.

How the benefit is calculated

The amount of the benefit depends on the income of the insured person, but the base differs for the two parts:

• For the first two days, the employer uses the average daily gross remuneration for the month in which the incapacity arose.
• For the period from the third day, the NSSI calculates the benefit on the average daily insurable income over the 18 calendar months preceding the month in which the incapacity arose.

There is also a limit: the daily cash benefit for temporary incapacity due to general illness may not exceed the average daily net remuneration for the period from which it is calculated. The benefit therefore cannot be higher than the actual income the person would receive if they were working.

The sick-leave certificate — issuance and deadlines

The sick-leave certificate attests to the temporary incapacity for work and is the basis for payment of the benefit. It is issued on the day the incapacity is established.

• Treating doctor — issues a sick-leave certificate individually for a period of up to 14 days without interruption, but no more than 40 days with interruption within one calendar year.
• Medical advisory board (LKK) — where the incapacity continues for longer, the certificate is issued by the medical advisory board.

Once the sick-leave certificate has been issued electronically, the data is fed automatically into the NSSI’s system and to the employer. The NSSI pays the benefit into the insured person’s bank account after the employer submits the necessary data.

Occupational accident and occupational disease

Where the incapacity results from an occupational accident or an occupational disease, the regime is more favourable for the worker:

• the benefit is 90% of the average daily insurable income;
• it is paid by the NSSI from the first day of incapacity — the employer does not bear the first two days;
• for these risks the requirement of six months of insurance service does not apply.

The correct classification of the event — general illness or occupational accident — therefore has a direct bearing on the amount of the benefit. Where there is a dispute as to the nature of the accident, it is advisable to seek legal advice.

Protection during sick leave

The period during which a worker or employee is on leave for temporary incapacity for work is a protected period. The Labour Code provides that, for certain grounds of dismissal, the employer needs prior permission from the Executive Agency “General Labour Inspectorate” (Art. 333 of the Labour Code) before terminating the employment contract of a worker who is on such leave.

This protection does not mean that the employment contract can never be terminated — it applies to specific grounds and obliges the employer to seek permission from the inspectorate. A dismissal carried out without the required permission is unlawful and is subject to annulment by the court.

Separately, the period of temporary incapacity for which a benefit is due counts towards the person’s insurance service.

Frequently asked questions