Spain to change medical leave benefit calculations in December 2026

Starting December 1, 2026, Spain will implement new rules for calculating the regulatory base used to determine benefits for temporary incapacity. According to Royal Decree-Law 31/2026, the Social Security system will no longer use the contribution base from the month immediately preceding a medical leave. Instead, it will reference the contribution base from two months prior to the event.

For example, if a worker begins medical leave in December, the calculation will be based on their October contributions rather than November. While this change does not automatically reduce benefits or alter general percentages, it may result in higher or lower payments depending on how an individual's contribution bases have evolved.

The regulation applies to common illnesses, non-occupational accidents, work accidents, and professional diseases. It also includes specific provisions for self-employed workers (autónomos) and newly hired employees. For the self-employed, benefits for common illness are paid at 60% of the regulatory base from the fourth day, increasing to 75% from the 21st day onward. While the subsidy amount differs from the contribution base, the obligation to contribute remains, though the entity managing the leave assumes the payment of covered contingencies after the first 60 days.