Consecutive Maternity Leave in Bulgaria: Overlapping Benefits & Procedures

1. Introduction: What is Consecutive Maternity Leave?

In the life of every family, planning for children is a period of joy, but also of serious financial and administrative preparation. One of the most dynamic and specific scenarios from the perspective of labor and social security law in Bulgaria is consecutive (or overlapping) maternity leave. This term refers to cases where a mother, while still on maternity or child-raising leave for her first child (under the age of 2), becomes pregnant and enters a new maternity leave period for a subsequent child.

This situation raises numerous questions and concerns for mothers. What documents need to be filed? Will the benefit for the first child stop? Will the family lose money? How is the new benefit calculated, and what are the employer’s obligations? In this comprehensive guide, we will answer all these questions in accordance with the legislation in Bulgaria for 2026.

2. Legal Framework: Rights under the Labor Code and the Social Insurance Code

Consecutive maternity leave is regulated by two main legislative acts in Bulgaria: the Labor Code (LC) and the Social Insurance Code (SIC). These acts outline the right to leave and the corresponding cash benefits paid by the state through the National Social Security Institute (NSSI/НОИ).

• Labor Code (LC): According to Article 164, Paragraph 1 of the LC, after the initial pregnancy and childbirth leave (which lasts 410 days) expires, the mother is entitled to additional child-raising leave for her first child until they reach 2 years of age.
• Social Insurance Code (SIC): During the leave under Article 164 of the LC, the mother receives a monthly cash benefit under Article 53 of the SIC. However, when a second pregnancy occurs, the right to pregnancy and childbirth benefits (Article 54 of the SIC) for the second child is activated 45 days before the expected due date.

3. Suspending the First Maternity Leave and Starting the Second

The most important basic rule that mothers must keep in mind is that a social insured individual cannot receive two different social security cash benefits for the same period for themselves. It is not possible to simultaneously receive the child-raising benefit for the first child (under Article 53 of the SIC) and the pregnancy and childbirth benefit for the second child (under Article 54 of the SIC).

As the birth of the second child approaches, the obstetrician from the prenatal clinic issues a pregnancy and childbirth sick leave certificate (болничен лист) for a period of 45 calendar days before the due date. This sick leave is an official document for temporary incapacity for work. Once it is issued and submitted to the employer, it automatically suspends the active child-raising leave for the first child.

Since the first leave is suspended, the payment of the monthly benefit under Article 53 of the SIC for the first child stops. However, from the same date, the payment of the new, significantly higher pregnancy and childbirth benefit for the second child begins (covering the first period of 410 days).

4. Benefit Calculation: The Protected Rate of Article 49, Paragraph 2 of the SIC

A common concern among mothers is that since they have not actively worked for the last two years but have instead received maternity benefits, the size of the benefit for the second child will be very low or equal to the minimum wage. However, the Bulgarian legislature has provided an important protective clause to support families.

According to Article 49, Paragraph 2 of the SIC, when the right to pregnancy and childbirth benefits (for the second child) arises while receiving pregnancy and childbirth benefits or child-raising benefits for a previous child, the benefit for the second child is paid at the rate determined for the first child, if that is more favorable for the mother.

This means that the NSSI automatically compares two values:

1. The amount of the benefit calculated in the standard way based on the mother’s income for the last 24 months before the new sick leave (where the days of the first maternity leave are taken with an income equal to the minimum wage for that period).
2. The daily benefit amount the mother actually received for pregnancy and childbirth (during the first 410 days) for her first child.

The NSSI is legally required to apply the higher and more favorable amount for the mother. Thus, if you received a high benefit for your first child due to a high insurance income prior to the leave, you will retain this high rate for your second child, provided the maternity leaves overlap.

5. How to Retain the Benefit for the First Child? (Transferring the Leave)

Many parents overlook the fact that although the mother suspends her leave for the first child to start her second maternity leave, the family does not have to give up the financial benefits for the first child, provided they have not yet turned 2. The law offers a practical way to optimize the family budget.

Under Article 164, Paragraph 3 of the LC, the child-raising leave for a child under 2 years of age can be transferred to another family member—specifically the father, or one of the child’s grandparents—as long as they are employed under a labor contract. In this scenario:

• The mother suspends her leave for the first child and transitions to the new 45-day prenatal sick leave for the second child.
• The father (or grandparent) submits an application to their employer to use the transferred child-raising leave for the first child.
• The NSSI begins paying the monthly child-raising benefit for the first child to the father (or relative) until the child turns 2.
• Simultaneously, the mother receives her new pregnancy and childbirth benefit (Article 54 of the SIC) for the second child.

This allows the family to receive two benefits from the NSSI at the same time, completely legally.

6. Step-by-Step Procedure and Required Documents

To ensure the process runs smoothly without administrative delays or payment suspensions from the NSSI, both the mother and the employer must follow the filing procedures:

Steps for the mother:

1. Obtaining the sick leave: The obstetrician issues the 45-day prenatal sick leave. Today, this is registered electronically in the NSSI database by the doctor.
2. Informing the employer: The mother must notify her accounting department and provide the sick leave reference number.
3. Submitting the application to suspend the first leave: The mother completes and submits an application-declaration for change in circumstances (Appendix No. 8 or the currently active form) to her employer, declaring that she is suspending the first child-raising leave from the start date of the new prenatal sick leave.

Steps for the employer (accounting):

1. Submitting Appendix No. 10 for the first child: The accountant must submit an Appendix No. 10 certificate to the NSSI, declaring a change in circumstances—suspending the Article 164 LC leave for the first child as of the start date of the new sick leave. The deadline is within 3 business days from receiving the mother’s declaration.
2. Submitting Appendix No. 9 for the second child: The employer submits an Appendix No. 9 certificate for the 45-day sick leave to the NSSI to initiate the payment of the new benefit. The deadline is the 10th of the month following the month the sick leave was submitted.
3. Filing post-birth documents: After the baby is born, subsequent sick leaves are issued (for 42 days post-birth and the remaining up to 135 days). On the 135th day, the mother completes an Appendix No. 3 declaration to receive benefits for up to 410 days.

7. Specific Scenarios and Risks

In practice, accountants frequently encounter situations that require careful attention:

• Sick leave for general illness (pregnancy complications) before the 45-day prenatal period: If the mother falls ill or experiences complications and goes on sick leave for general illness (e.g., 3 months before the due date), this sick leave also suspends the child-raising leave for the first child. However, the protective rule of Article 49, Paragraph 2 of the SIC does not apply to this preliminary period, as it is classified as general illness rather than pregnancy and childbirth.
• Liquidation or closure of the employer’s business: If the company closes down or the mother’s contract is terminated during maternity leave, the NSSI continues to pay the pregnancy and childbirth benefits directly until the end of the 410-day period. However, the administration of the documents is handled directly by the local NSSI branch.

8. Frequently Asked Questions (FAQ)

Q1: Do I automatically lose the benefit for my first child when the prenatal sick leave for the second child begins?
Yes, you cannot receive the child-raising benefit for the first child yourself once you transition to the pregnancy and childbirth sick leave for the second child. However, you can retain these funds for the family by transferring the child-raising leave for the first child to the father or a working grandparent.

Q2: How does the “more favorable rate” rule under Article 49, Paragraph 2 of the SIC apply?
The NSSI calculates your new benefit using the standard method (based on the past 24 months) and compares it to the daily rate you received for your first child’s pregnancy and childbirth leave. The NSSI automatically grants you the higher of the two amounts.

Q3: Can the father or grandparents take over the first child’s leave and receive the benefit?
Yes. The mother must suspend her leave, and the father (or working grandparent) must submit an application-declaration to their employer to use the leave under Article 164, Paragraph 3 of the LC and receive the monthly benefit.

Q4: What happens if I go on sick leave for general illness before the 45-day prenatal period?
The sick leave for general illness will suspend the first child-raising benefit, and you will receive a standard sick leave benefit for those days. The protective rule of Article 49, Paragraph 2 of the SIC will not apply to this period; it only takes effect when the official 45-day pregnancy and childbirth sick leave begins.

Q5: How many months of social security contributions do I need to qualify for maternity benefits?
To qualify for pregnancy and childbirth benefits, you must have at least 12 months of total social security coverage for general illness and maternity. This coverage does not need to be continuous or with your current employer.

Q6: What is the total duration of the pregnancy and childbirth benefit for the second child?
The total duration of the benefit is 410 days for each child, with 45 days mandatory before the expected due date.

Q7: What document does the employer submit to suspend the first child’s benefit?
The employer submits an Appendix No. 10 certificate for change in circumstances, informing the NSSI that the mother has suspended her child-raising leave for the first child starting on the commencement date of the new sick leave.

Q8: Am I protected from dismissal during consecutive maternity leave?
Yes. Article 333 of the Labor Code provides strong protection against dismissal for pregnant employees and mothers of children under 3 years of age. An employer can only dismiss you under rare exceptions (such as company liquidation) and only with prior approval from the Labor Inspectorate.

9. Conclusion: The Value of Professional Accounting Support

Consecutive maternity leave offers financial security for growing families, including the retention of a high benefit rate and the opportunity to receive two benefits concurrently within the household. However, the administrative procedures are complex and demand absolute precision from the accounting team. Any delay or error in filing can lead to payment suspensions or audits by the NSSI.

Our accounting team is highly experienced in managing payroll processes and administering consecutive maternity leaves. We prepare all required declarations, calculate the most favorable benefit rate under Article 49 of the SIC, and file all necessary documents with the NSSI on time, ensuring your family’s income remains secure. Contact us for a consultation and professional assistance.