Royal Decree-Law 31/2026 of 20 October was published in Spain’s Official State Gazette (BOE) on 21 October 2026 and came into force the same day. Its aim is to improve Social Security protection and to amend other social legislation. On temporary disability (incapacidad temporal, IT), it amends the General Social Security Act (LGSS) in two ways. It changes which month’s contributions are used to calculate the benefit, and it creates two new special categories of IT. These changes take effect on 1 December 2026.

New way of calculating the benefit base (Art. 171 LGSS)

  • Non-occupational illness and injury. The benefit base will now be the contribution base for non-occupational contingencies from the month before the month preceding the start of the leave. It is divided by the number of days that contribution covers. For employees on a monthly salary who were registered for the whole calendar month, the divisor is 30. In practice, this means going back one month further. For sick leave starting in December, for example, the reference will be October’s contribution base rather than November’s.
  • Occupational accidents and illness. The calculation uses the contribution base for occupational contingencies from the same reference month, excluding overtime, divided by the number of days contributed. Overtime worked in the year before the month preceding the start of the leave is then added, divided by 365.
  • Recent hires. If the employee joined the company in the month before the leave began, the base from the month before the start of the leave is used. If they joined in the same month the leave began, the base covers the days from their start date up to the day before the leave.
  • Self-employed workers (Art. 318.h LGSS). For workers in the self-employed scheme (RETA), IT benefit is calculated using the contribution base from the month before the month preceding the start of the leave, divided by thirty. This applies whatever the cause of the leave. In addition, from 1 January 2027 the contribution base applied while the benefit is being paid becomes final and will no longer be adjusted (Art. 309 LGSS).

Two new special types of IT (Art. 169.1.a LGSS)

  • Coded secondary menopausal disorder, while the woman is receiving treatment from the public health service and is unable to work.
  • Injuries resulting from gender-based violence. Before the employee is declared fit for work, at least one of the following must have been issued: the report notifying the Public Prosecutor’s Office or the court, a protection order, an interim measure, or a report from the Public Prosecutor indicating signs of gender-based violence. A criminal conviction is also sufficient.

These sit alongside the existing special categories, which have also been reorganized: secondary incapacitating menstruation and termination of pregnancy, pregnancy from week 39 onwards, and organ or tissue donation.

How the special categories are paid

  • No minimum contribution period is required, except for pregnancy from week 39 onwards.
  • The benefit is paid from the day after the leave begins. It is paid for by the managing body or the mutual insurer (mutua) that covers IT for non-occupational contingencies. The employer pays full salary for the first day of leave.
  • The amount is the same as for non-occupational IT. The exception is organ or tissue donation, which continues to be paid 100% of the benefit base.

Other changes

  • The Royal Decree-Law extends the benefit and the reduced working hours available to parents caring for children with cancer or another serious illness, with effect from 23 October 2026.
  • It also relaxes the requirements for widow’s and widower’s pensions for unmarried couples with children in common.

We recommend that companies review their IT management processes and cost forecasts considering the new reference month and the new special categories.

Our Employment Law Department will keep a close eye on how these measures are applied and on any implemented regulations, and we will let you know about any significant developments. Please do not hesitate to contact us if you have any questions about how these measures may affect you.

Author:

Manuel Reyes Crespo

Senior Manager, Employment Litigation Department, addwill