In Spain, employees who are unable to work due to illness or injury are entitled to sick leave (baja por incapacidad temporal, IT). Sick leave is paid from the fourth day of absence. The first three days are unpaid unless the applicable collective agreement provides otherwise. Payments are made through the Social Security system (INSS) or, in some cases, through a mutual insurance company (mutua).

Statutory entitlement

Sick leave paid from day 4 of absence: 60% of regulatory base from day 4–20, 75% from day 21 onwards (up to 365 days, extendable by 180 days). The first three days are unpaid unless the collective agreement provides otherwise.

Eligibility

All employees covered by the General Social Security regime are entitled to sick leave. The employee must have contributed to Social Security for at least 180 days in the previous five years (for common illness) or have no minimum contribution requirement for work-related illness or accident.

Employer obligations

  • Notify the Social Security system (or mutua) of the employee's sick leave within three working days.
  • Not require the employee to work during the certified sick leave period.
  • Maintain the employee's position during the sick leave (up to 12 months, extendable to 18 months).
  • Pay any top-up required by the applicable collective agreement (many agreements provide 100% pay from day one or from day 4).
  • Accept the medical certificate from the employee's doctor (parte de baja).

Employee rights

  • Right to sick leave payment from day 4 of absence (60% of regulatory base).
  • Right to 75% of regulatory base from day 21 onwards.
  • Right to return to work after recovery with a medical fitness certificate (parte de alta).
  • Right not to be dismissed during the first 12 months of sick leave (protection against unfair dismissal).

Common pitfalls

  • Not checking the collective agreement — many collective agreements (convenios colectivos) provide enhanced sick pay, often 100% from day one.
  • Forgetting to notify the Social Security system — employers must report sick leave within three working days.
  • Dismissing an employee during sick leave — while not absolutely prohibited, dismissal during the first 12 months of sick leave is presumed unfair and may be challenged.

How sick leave payment works

Sick leave payment depends on the cause of absence. For common illness, payment starts from day 4: 60% of the regulatory base (base reguladora) from day 4 to day 20, and 75% from day 21 onwards. The regulatory base is calculated from the employee's contribution base in the month before the sick leave.

Duration of sick leave

Sick leave can last up to 365 days, with the possibility of an additional 180-day extension if the medical authorities certify that recovery is expected. After the maximum period, the employee may be assessed for permanent disability (incapacidad permanente).

Frequently asked questions

Are the first three days of sick leave paid?

Statutorily, no — the first three days are unpaid. However, many collective agreements provide full pay from day one, so employers should check the applicable convenio colectivo.

How is the regulatory base calculated?

The regulatory base is calculated by dividing the employee's contribution base for the month before the sick leave by the number of days in that month.

Can an employer dismiss an employee on sick leave?

Dismissal during sick leave is not absolutely prohibited, but dismissal within the first 12 months is presumed unfair. The employer must demonstrate that the dismissal was for reasons unrelated to the sick leave.

Sources

This page is provided for general guidance and does not constitute legal advice. Always check the cited primary source for current law before making employment decisions.