Sick Leave Paid by the Employer

"Sick leave certificate" is a phrase that brings both relief and worry — relief, because we have legally guaranteed time to recover, and worry, because questions arise: Who will pay me? How much money will I receive? Will I have problems at work?In Bulgaria, the law clearly defines how sick leave is paid: the first two working days are covered by the employer, and from the third day onward the benefit is paid by the National Social Security Institute (NOI).This system is meant to ensure a balance — so that the worker receives funds while recovering, and the employer is given an incentive to control unnecessary absences.

What does "sick leave from the employer" mean?

Sick leave from the employer is the payment the company makes to the employee for the first two working days of their temporary incapacity for work. The amount is 70% of the average daily gross remuneration for the last month in which the worker worked at least one day.Example:

• Average daily salary: 100 BGN.
• 70% of it = 70 BGN per day.
• For 2 days of sick leave — 140 BGN in total.

Legal framework

• Labour Code — governs the rights and obligations of the parties.
• Social Insurance Code (SIC) — describes the conditions for benefits.
• Ordinance on Medical Expertise (NME) — defines who may issue sick leave certificates and under what conditions.

Who is entitled to sick leave from the employer?

To receive the benefit, you must:

• Have at least 6 months of insurance length of service for general illness.
• Submit the original sick leave certificate within 2 working days of its issuance.
• Have the certificate issued by a doctor or a medical committee authorized by the NHIF.

How is employer-paid sick leave calculated?

Formula:Benefit = Average daily gross remuneration × 70% × number of daysThe average daily gross remuneration is calculated as:

• Take the gross salary from the last month with at least one worked day.
• Divide it by the number of days worked in that month.

Example:

• Gross salary for March: 2,200 BGN.
• Days worked: 22.
• Average daily remuneration: 2,200 / 22 = 100 BGN.
• Benefit for 2 days: 100 × 70% × 2 = 140 BGN.

What happens after the second day?

From the third day onward, the benefit is paid by the NOI. The amount is 80% of the average daily gross remuneration, but no more than the country's maximum insurable income.Example:

• Average daily salary: 100 BGN.
• 80% × 100 BGN = 80 BGN per day.

Payment procedure

6.1. At the employer

• The employee submits the sick leave certificate.
• The HR department or accounting checks its validity.
• The data is entered into a declaration, which is submitted to the NOI for the days after the third.

6.2. At the NOI

• They receive the information from the employer.
• They calculate the amount of the benefit for the worker.
• They pay the funds into the employee's bank account within 15 days.

Rights and obligations of the employee

Rights:

• You receive 70% of the average daily gross remuneration for the first 2 days.
• You receive 80% from the NOI from the third day.
• You keep your employment contract during sick leave.

Obligations:

• To submit the sick leave certificate on time.
• Not to work during the sick leave, unless permitted by a doctor.
• To notify the employer as soon as possible.

The role of HR and accounting

• Checking the validity of the sick leave certificate.
• Entering the data into the systems and submitting declarations to the NOI.
• Monitoring for abuse — for example, frequent short sick leaves from the same doctor.

Common problems

• Late submission of the certificate — may lead to delayed payments.
• Errors in the sick leave certificate — incorrect date, personal ID number, illness code.
• Discrepancy in the insurance length of service — no entitlement to a benefit.

Abuse and control

Some employees abuse the system by taking fictitious sick leave to extend a holiday or to work elsewhere. The law provides for fines for doctors and patients in cases of proven fraud, and the employer has the right to notify the NOI.

Sick leave during the probation period

Yes, you are entitled to sick leave during this period as well. The employer cannot terminate the contract due to temporary incapacity for work, but once the probation period expires, the contract may be terminated in the standard manner.

International practice

• Germany: The employer pays 100% of the salary for the first 6 weeks.
• France: The first 3 days are unpaid, after which social insurance kicks in.
• Scandinavian countries: The benefit is often 100% for a longer period, but with higher taxes.

History of changes in Bulgaria

• Before 2010, the employer did not pay for the first days — the NOI covered everything.
• After changes to the SIC in 2010, the obligation was introduced for the employer to pay the first 2 days at a 70% benefit.

Frequently asked questions (PAA)

• How many days of sick leave does the employer pay? — The first 3 working days of the sick leave certificate.
• What percentage does the employer pay? — 70% of the average daily gross remuneration.
• Can I take sick leave during my holiday? — Yes, but the holiday is interrupted and used after the sick leave.

Conclusion

The system of employer-paid sick leave was created to ensure a balance between employees' rights and the interests of the business. Knowing the rules helps avoid misunderstandings, delays, and conflicts.For employees, it is a guarantee of financial security during illness, and for employers — a tool for control and the prevention of abuse.