Regulatory base for sick pay
Independent, non-governmental site
Enter the first day of leave and the contribution base for the month the result points to: you get the daily base each rate is applied to.
Daily regulatory base
€60
Use the September 2026 base (rule in force until 30 November 2026: the previous month).
| Monthly base | €1,800 |
| Divided by | 30 days |
| Daily benefit at 60% (days 4 to 20) | €36 |
| Daily benefit at 75% (from day 21) | €45 |
| A 30-day month at 75% | €1,350 |
Employees: new rule for leave from 1 December 2026; self-employed: from 21 October 2026 (RDL 31/2026). 2026 base cap: €5,101.20 a month.
| Rule | Base month | Applies? |
|---|---|---|
| Previous: the month before the leave | September 2026 | Yes |
| RDL 31/2026: the month before the previous one | August 2026 | No |
Prepared by Radif Partners · Method · Rules and agreements read in the BOE on 29 October 2026
The regulatory base is the figure the 60% and 75% sick pay rates are applied to. It comes from the contribution base of a single month, shown on your payslip as the common contingencies base, divided by 30 if you are paid monthly and were registered the whole month, or by the days contributed otherwise. What changes in 2026 is which month is used. For leave starting up to 30 November the previous month counts; from 1 December 2026, Royal Decree-law 31/2026 uses the month before the previous one. So leave starting on 10 December 2026 is worked out on the October 2026 base. With an 1800 euro base, the daily base is €60. The 2026 cap is €5,101.20 a month.
Which month is used
Royal Decree-law 31/2026 rewrites article 171 of the General Social Security Act with effect from 1 December 2026. Until then, article 13 of Decree 1646/1972 applied, taking the base of the month before the leave. The table shows the effect with three dates.
| First day of leave | Rule | Base month |
|---|---|---|
| 20 November 2026 | Previous | October 2026 |
| 10 December 2026 | New (RDL 31/2026) | October 2026 |
| 15 January 2027 | New (RDL 31/2026) | November 2026 |
Leave starting on 20 November and on 10 December uses the same month: October. The aim of the change is for the base to have already been reported to Social Security when the leave begins. There are two exceptions: if you joined the company the month before the leave, that month is used, and if you joined in the same month, the days contributed in that month are used. Both can be chosen under “More details” in the calculator.
What it is divided by
With monthly pay and a full month registered, the base is divided by 30 even if the month has 31 or 28 days. An 1800 euro base gives €60.00 a day. If you are paid by the day or hour, or were not registered the whole month, it is divided by the days contributed: with 31 days, €58.06. For work accidents and occupational disease, the occupational base without overtime is used and the previous year's overtime pay divided by 365 is added: with 1460 euros of overtime, the daily base rises to €64.00.
What you get on that base
Your pay for 30 days of leave
€1,062
| Daily regulatory base | €60 |
| Statutory benefit | €1,062 |
| Paid by the employer (days 4 to 15) | €432 |
| Paid by the INSS or mutua | €630 |
Caps and unusual cases
The base cannot exceed €5,101.20 a month or fall below the minimum for your group, under Order PJC/297/2026. If you do not have your payslip at hand, the calculator estimates the base from gross yearly pay, but the right figure is the one printed on the slip. The self-employed always divide by 30 and follow their own date rule, explained in self-employed. The December change and its effect on the amount are covered in the 2026 reform.