Self-employed contributions while on sick leave
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Enter the first day of leave and the days: the result gives the date from which the mutua pays your contributions and what you receive.
Your pay for 90 days of leave
€2,089.79
Ordinary illness · August 2026 base (new rule: the month before the month preceding the leave)
| Daily regulatory base (base ÷ 30) | €33.33 |
| Base month | August 2026 |
| Unpaid days | 3 |
| The mutua pays your contributions from | 28 December 2026 |
No employer days: for ordinary illness the mutua pays from day 4; for a work accident, from the next day (LGSS art. 318.h). Contributions must be up to date (RD 1273/2003 art. 12).
| Days | Dates | % | Who pays | Amount |
|---|---|---|---|---|
| 1-3 | 29 Oct 2026 – 31 Oct 2026 | 0% | Nobody: unpaid days | €0 |
| 4-20 | 1 Nov 2026 – 17 Nov 2026 | 60% | Mutua (or INSS) | €339.97 |
| 21-90 | 18 Nov 2026 – 26 Jan 2027 | 75% | Mutua (or INSS) | €1,749.82 |
Prepared by Radif Partners · Method · Rules and agreements read in the BOE on 29 October 2026
Going on sick leave does not take you off the RETA register: you stay registered and the monthly contribution keeps running. For the first 60 days you pay it yourself, even while receiving the benefit. Once 60 days of medical leave have passed, article 309.2 of the General Social Security Act moves payment of the contributions, for all risks, to the mutua or, where applicable, to the State Public Employment Service. With leave starting on 2 November 2026, you pay your contribution until 31 December 2026 and from 1 January 2027 the mutua pays it. The base you have during the leave becomes final: it is not adjusted later against your actual earnings, a rule that Royal Decree-law 31/2026 amends with effect from 1 January 2027.
Up to day 60 and from day 61
Article 309.2 of the General Social Security Act is short: once sixty days have passed since the medical leave, payment of contributions for all risks falls to the collaborating mutua or, where applicable, to the State Public Employment Service. The self-employed worker does not apply for this separately: it follows from remaining on leave with a right to benefit. Up to day 60 you pay the contribution and receive the benefit at the same time, so in those two months the net money you get is the benefit minus the contribution.
| Date | What happens |
|---|---|
| 2 November 2026 | First day of leave |
| 5 November 2026 | The mutua starts paying the benefit |
| 31 December 2026 | Last day with contributions at your cost |
| 1 January 2027 | The mutua or the SEPE pays your contributions |
| 30 January 2027 | Day 90 of leave |
On a €1,000 base, those 90 days of leave add up to €2,090.00 of benefit; of the 3 months the leave touches, you pay the contribution for 2.
When the mutua starts paying your contributions
Your pay for 90 days of leave
€2,089.79
| Daily regulatory base (base ÷ 30) | €33.33 |
| Base month | August 2026 |
| Unpaid days | 3 |
| The mutua pays your contributions from | 28 December 2026 |
RETA bands in 2026
Your contribution depends on the base you choose within your band of monthly net earnings. Order PJC/297/2026 sets 15 bands for 2026, from a minimum base of €653.59 in the first to €1,928.10 in the last, with the general cap of €5,101.20. The same base is used to work out the benefit, so a low base makes contributions cheaper and reduces what you get when off sick.
| Band | Monthly earnings up to | Minimum base | Maximum base |
|---|---|---|---|
| 1 | €670.00 | €653.59 | €718.94 |
| 2 | €900.00 | €718.95 | €900.00 |
| 3 | €1,166.70 | €849.67 | €1,166.70 |
| 4 | €1,300.00 | €950.98 | €1,300.00 |
| 5 | €1,500.00 | €960.78 | €1,500.00 |
| 6 | €1,700.00 | €960.78 | €1,700.00 |
| 7 | €1,850.00 | €1,143.79 | €5,101.20 |
| 8 | €2,030.00 | €1,209.15 | €5,101.20 |
| 9 | €2,330.00 | €1,274.51 | €5,101.20 |
| 10 | €2,760.00 | €1,356.21 | €5,101.20 |
| 11 | €3,190.00 | €1,437.91 | €5,101.20 |
| 12 | €3,620.00 | €1,519.61 | €5,101.20 |
| 13 | €4,050.00 | €1,601.31 | €5,101.20 |
| 14 | €6,000.00 | €1,732.03 | €5,101.20 |
| 15 | no limit | €1,928.10 | €5,101.20 |
The base during leave and the base for the benefit
Two different rules look at your base. To work out the benefit, article 318.h), in force since 21 October 2026 under Royal Decree-law 31/2026, takes the base for the month immediately before the month preceding the leave; we explain it in self-employed sick pay. For contributions, the base you have while on leave is final and is not adjusted against your earnings for the year. If the leave runs on, the mutua keeps paying the contributions until discharge or until temporary incapacity ends, which can reach 545 days under the maximum length rules.