1. The New Calculation of the Regulatory Base for Sick Leave
Given that the final text of this Royal Decree-Law is still subject to mandatory ratification by the Spanish Congress of Deputies, Article 171 of the General Social Security Act (LGSS) now establishes that the contribution base used to calculate temporary incapacity (IT) benefits will be that of the month preceding the month immediately before the start of sick leave.
For example, where temporary incapacity begins in March, the calculation will be based on January’s contribution data rather than February’s.
This means a one-month delay in reflecting salary increases in social security benefits. For companies subject to collective bargaining agreements requiring them to supplement temporary incapacity benefits up to 100% of the employee’s actual salary, this measure will increase direct costs. It also requires urgent adjustments to payroll management software.
Under the First Transitional Provision, this change applies to new cases beginning on or after 21 October, the date on which the Royal Decree-Law enters into force. However, pursuant to the Fourth Final Provision, its effects are postponed until 1 December. In other words, the previous rules will remain applicable between 21 October and 30 November.
2. Changes to Benefit Payments and New Categories of Temporary Incapacity
The legal framework introduces two new special situations of temporary incapacity arising from non-work-related contingencies, neither of which requires a minimum contribution period:
- Secondary menopausal disorders: Medical conditions involving disabling symptoms or pathologies associated with this biological transition.
- Injuries resulting from gender-based violence: Sick leave arising from physical injuries sustained in the context of gender-based violence. In these cases, employers must exercise particular caution regarding the confidentiality and processing of sensitive personal data.
Furthermore, the payment system for all special temporary incapacity situations is standardised.
Employers will be responsible for paying the employee’s full salary for the day on which work ceases, while the relevant Social Security managing entity or mutual insurance organisation will assume responsibility for the benefit from the following day.
This introduces an unprecedented cost for employers in cases involving organ donation and incapacitating menstruation, where the managing or collaborating entity previously covered the benefit from the first day.
Labor
Advice on labour law and Social Security: contracts, dismissals, litigation, ERTE and labour audits. We protect your rights and your company with strategic solutions. Avoid legal risks with experts. Learn more3. Extension of Working Time Reductions to New Family Structures
The Royal Decree-Law introduces a regulatory change requiring employers to accommodate requests that could previously have been rejected under a strict interpretation of the former legislation.
Under Article 37.6 of the Spanish Workers’ Statute, the scope of protection relating to work-life balance and family care is expanded.
The right to request a reduction in working hours is no longer limited to blood relatives up to the second degree of kinship. It is now expressly extended to spouses, registered domestic partners, and the immediate family members of such partners.
4. More Flexible Requirements for Caring for Children with Serious Illnesses (CUME)
The benefit for caring for children affected by cancer or other serious illnesses (CUME) removes the requirement for prolonged hospitalisation.
From now on, a single hospital admission or ongoing medical treatment will be sufficient, provided that the public healthcare service certifies the need for direct, continuous, and permanent care.
Regarding age limits, the general entitlement applies until the child reaches 18 years of age, with possible extensions up to the age of 23 and, in cases of a certified disability of 65% or more, up to the age of 26.
Exceptionally, coverage may continue beyond the age of 26 where such a disability or Grade III dependency exists, provided that cohabitation and the need for care are maintained.
5. Simultaneous CUME Entitlement: Benefit Amounts and Work-Life Balance
Working time reductions for the care of children affected by cancer or other serious illnesses may now be taken by both parents simultaneously or consecutively.
For HR departments, situations in which two employees reduce their working hours at the same time within the same organisational structure may increase the risk of employment disputes concerning working time arrangements, particularly through the legal procedure established under Article 139 of the Spanish Labour Jurisdiction Act (LRJS).
However, the way in which the benefit is requested is particularly important.
Where both parents take leave simultaneously, each will receive only 50% of their respective regulatory base, regardless of whether their actual reduction in working hours exceeds that percentage.
By contrast, where parents choose to alternate their periods of reduced working hours, the benefit will be calculated proportionally to the percentage reduction in each parent’s working time.
6. Conclusion
In conclusion, Royal Decree-Law 31/2026 of 20 October introduces a structural reform that seeks to balance the expansion of employees’ work-life balance rights with new administrative and organisational obligations for employers.
On the one hand, it makes access to family care entitlements more flexible and introduces additional social protection measures addressing emerging health-related needs and situations of vulnerability.
On the other hand, it changes the reference periods used to calculate temporary incapacity benefits and redistributes the financial burden associated with certain special categories of sick leave.
As a result, HR departments and payroll professionals will need to make immediate technical and organisational adjustments, while carefully monitoring the phased implementation timetable established by the new legislation.
