Who pays sick leave in Spain
Independent, non-governmental site
Enter the first day and the cause: the calendar marks which days the employer pays out of its own pocket and when the INSS or the mutua takes over.
Your leave calendar
28 October 2027
Date on which 365 days are reached if the leave continues. Ordinary illness.
| Last expected day | 7 December 2026 |
| INSS or mutua from | 13 November 2026 |
| You move to 75% on | 18 November 2026 |
| Day 365: the INSS takes over | 28 October 2027 |
| Day 545: benefit ends | 25 April 2028 |
Dates count calendar days, weekends and holidays included (LGSS arts. 169 and 173).
| Days | Dates | % | Who pays |
|---|---|---|---|
| 1-3 | 29 Oct 2026 – 31 Oct 2026 | 0% | Nobody: unpaid days |
| 4-15 | 1 Nov 2026 – 12 Nov 2026 | 60% | Employer, at its own cost |
| 16-20 | 13 Nov 2026 – 17 Nov 2026 | 60% | INSS or mutua (advanced by the employer) |
| 21-40 | 18 Nov 2026 – 7 Dec 2026 | 75% | INSS or mutua (advanced by the employer) |
Prepared by Radif Partners · Method · Rules and agreements read in the BOE on 29 October 2026
With Spanish sick leave you need to tell apart who bears the cost of each day and who actually sends you the money. For ordinary illness, nobody pays days 1 to 3, the employer pays days 4 to 15 out of its own pocket and from day 16 the cost falls on the INSS or on the mutua the employer uses for temporary incapacity. For a work accident, the first day is wages paid by the employer and from day two the mutua or the INSS pays. But while you are still employed, everything comes through payroll: the employer advances the body's share and later deducts it from the contributions it pays in, which is called delegated payment. For a 40-day leave on a daily base of 60 euros, the employer bears €432 and the body €1,080.
Who bears each day
Article 173.1 of the General Social Security Act puts days 4 to 15 of leave for ordinary illness and non-work accidents on the employer. From day 16 the cost falls on the body: the INSS or the mutua the employer has chosen for temporary incapacity from common causes. For work accidents and occupational disease, the body pays from day two. The employer chooses the body, not you, and the choice is recorded in its Social Security registration. With the same daily base of €60 and 40 days of leave, the split looks like this.
| Cause | Unpaid | Employer | INSS or mutua |
|---|---|---|---|
| Ordinary illness | 3 days | €432.00 | €1,080.00 |
| Work accident | 0 days | €60.00 (day 1 wage) | €1,755.00 |
| Self-employed, ordinary illness | 3 days | €0 | €1,512.00 |
Who sends you the money
Article 102.1.b) of the same Act requires employers to pay their staff the benefit on behalf of the body: this is mandatory collaboration, or delegated payment. The Order of 13 October 1967 adds that in that case the benefit is paid on the same dates as wages. Since the 2023 reform, article 170.2 keeps that collaboration going after 365 days too, until you are notified of discharge or until day 545. If the leave starts mid-month, that month's payslip mixes days of wages and days of leave, each on its own line, so check the number of days on each.
From which day does the body pay?
Your leave calendar
28 October 2027
| Last expected day | 27 December 2026 |
| INSS or mutua from | 13 November 2026 |
| You move to 75% on | 18 November 2026 |
| Day 365: the INSS takes over | 28 October 2027 |
When the body pays you directly
Direct payment is the exception. It applies when the contract ends during the leave, because there is no more payroll; when the employer fails in its duty to pay; and with employers that are not required to collaborate, such as some household employers. If you are self-employed there is no delegated payment: the mutua pays you directly from day four, as the self-employed page explains. And if you are unemployed when the leave starts, the public employment service pays, as covered in sick leave while unemployed. The case of a contract that ends is in dismissal during sick leave.