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Unused leave

EUR (€)

Tax thresholds and rules (2026)

Key figures for 2026

  • Minimum wage: €620.20
  • Social security ceiling: €2,111.64 (January–July) / €2,300 (August–December)
  • Personal income tax: 10%
  • Corporate tax: 10%

Contributions, category III labour, born after 1959

Employee — 13.78%

  • Pension (State Social Security): 6.58%
  • Supplementary pension (universal fund): 2.20%
  • Sickness and maternity: 1.40%
  • Health insurance: 3.20%
  • Unemployment: 0.40%

Employer — 18.52% + accident insurance

  • Pension (State Social Security): 8.22%
  • Supplementary pension (universal fund): 2.80%
  • Sickness and maternity: 2.10%
  • Health insurance: 4.80%
  • Unemployment: 0.60%
  • Accident at work and occupational disease: 0.40% – 1.10%

Exchange rate

€1 = BGN 1.95583 The site calculates in euro only. Leva appear as a note on the statute, not as a second currency in the calculator.

Unused leave

Holiday days turned into money

Paid leave is worked out from your average daily wage. If you leave with unused days, art. 224 taxes them at 10% with no contributions.

Article224 LC

Tax10%

Contributionsnone

Leave and unused days

The average daily wage is the gross spread over the working days.

Leave and art. 224

Paid leave is worked out from the average daily wage for the previous full month.

Compensation for unused leave when you leave a job (art. 224 of the Labour Code) is taxed at 10% with no contributions — a guide, not a payslip from an accountant.

Result

Enter a salary and the days, and we will put the leave into money.

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