Bulgarian single national website on posting of workers
Latest update 23 October 2025
In accordance with Art. 177 of the Labour Code, for the time of the annual paid leave, the employer shall pay the worker or the employee a remuneration calculated from the average daily gross remuneration accrued by the same employer for the last calendar month preceding the use of the leave, during which the worker or employee has worked for at least 10 days.
Where in no month the worker or the employee has worked off at least 10 working days for the same employer, the remuneration under para. 1 shall be calculated from the basic and the additional labour remuneration of a permanent nature set out in the employment agreement.
In accordance with Art. 18 of the Ordinance on salary structure and organisation, the average daily gross remuneration under Art. 177(1) of the Labour Code shall be established by dividing the gross labour remuneration, calculated at the same employer for the last calendar month preceding the use of the leave during which the worker or employee has worked off at least 10 days, into the number of worked off days in this month. The average daily gross remuneration under Art. 177(2) of the Labour Code shall be established by dividing the basic and additional remunerations of a permanent nature set out in the employment agreement into the average monthly number of days during the relevant calendar year.
In case of fixed monthly amount of the labour remuneration, the average daily gross remuneration established under para 1 shall be corrected by a coefficient obtained from the ratio of the number of working days per month, deemed as a base, and the number of working days of the month in which the leave is used.
In the event of summarized calculation of working hours, the number of worked off days shall be established by dividing these worked off days, after converting night working hours into daily ones, into the daily duration of working time, the said duration being set for the workplace under reporting of working hours on a daily basis.
