The December 2026 sick pay reform
Independent, non-governmental site
The calculator starts from leave on 10 December 2026: change the date to November and watch which contribution month counts.
Daily regulatory base
€60
Use the October 2026 base (new rule: the month before the month preceding the leave).
| 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 | November 2026 | No |
| RDL 31/2026: the month before the previous one | October 2026 | Yes |
Prepared by Radif Partners · Method · Rules and agreements read in the BOE on 29 October 2026
Royal Decree-law 31/2026, published in the BOE on 21 October 2026, changes temporary incapacity on four points. For leave starting from 1 December 2026, the regulatory base is no longer the previous month's but that of the month before the previous one, so leave starting on 10 December is worked out on the October base. From the same date two special situations are added, limiting menopausal disorders and injuries from gender violence, and every special situation is paid from the day after the leave starts. For the self-employed, the new base rule already applies from 21 October 2026. Employers, for their part, get a 75% cut in their contributions for sick leave of workers aged 62 or over. The 60% and 75% rates stay the same.
What changes and from when
Royal Decree-law 31/2026 amends several articles of the General Social Security Act, and its fourth final provision gives each a different date. This is the part that affects sick leave.
| Article | Change | In effect |
|---|---|---|
| 171 | Base of the month before the previous month | 1 December 2026 |
| 169.1.a) | New special situations: menopause and gender violence | 1 December 2026 |
| 172 | No qualifying period in those situations; week 39 by age | 1 December 2026 |
| 173.1 | Special situations paid from the next day | 1 December 2026 |
| 144.4 | 75% contribution cut for leave of workers over 62 | 1 December 2026 |
| 318.h) | Self-employed: base of the month before the previous one, divided by 30 | 21 October 2026 |
| 309.1 | Self-employed: the base during leave becomes final | 1 January 2027 |
The effect on the amount
Under the old rule, in article 13 of Decree 1646/1972, leave starting on 30 November took the October 2026 base. Under the new one, leave starting on 10 December takes the October 2026 base. If your base was 1800 euros in October and 2000 in November after a rise, 30 days of leave for ordinary illness pay €1,062.00 under the new rule, against €1,180.00 had November been used. The gap lasts as long as the leave, because the base is not recalculated. If your base is the same every month, the amount does not change. The reason for the change is practical: the month before the leave is often not yet closed at Social Security when the leave starts.
Try leave starting in November
Daily regulatory base
€60
| 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 |
The other changes
There are now five special situations: disabling menstruation and pregnancy termination or loss, week 39 of pregnancy, organ donation, limiting menopausal disorders and injuries from gender violence, which require official documents reporting the case to the prosecutor or a court before discharge. All are paid from the day after the leave starts, with the first day's wage paid by the employer; see special situations. For the self-employed, the base rule takes effect on publication, 21 October 2026, because the fourth final provision does not delay it; see self-employed. Congress has thirty days from enactment to validate the royal decree-law, under article 86 of the Constitution; at the time of writing no vote is recorded.
What stays the same
The rates are unchanged: nothing for the first three days of an ordinary illness, 60% from day 4 to 20 and 75% from day 21, and 75% from the next day after a work accident. Nor do the maximum length of 365 days plus 180 of extension, the split between employer and body or delegated payment through payroll change. Collective agreement top-ups work as before, although those calculated on the base will inherit the change of month.