How is Sick Leave regulated in Spain?

Modified on: Thu, 22 Jan, 2026 at 11:36 AM

In Spain, sick leave, known as Incapacidad Temporal (IT), provides paid time off for employees who are unable to work due to illness or injury. Spanish regulations allow for an initial sick leave period of up to 12 months, with potential extensions in cases where recovery requires more time.

Sick Leave Duration

Short‑term sick leave: Up to 15 days
Long‑term sick leave: Up to 12 months (extendable following Social Security evaluation.

Salary Payment during Sick Leave

Compensation during sick leave is provided through the Spanish Social Security (INSS), and may vary depending on whether the leave is due to a common illness or a work‑related accident.

General Payment Rules (Common Illness or Non‑Work Accident)

Days of Leave	Who Pays?	Payment Amount
Days 1-3	No payment	-
Days 4-15	Employer	% based on Base Reguladora (commonly 60%)
Days 16–20	Social Security (INSS)	60% of average daily salary
Day 21 onward	INSS	75% of average daily salary

Most employers advance the full salary and later receive reimbursement from INSS or the corresponding Mutua.

Work‑Related Accident or Occupational Illness

From Day 1 onward: 75% of the salary is paid by Social Security or the Mutua.

Long-Term Sick Leave (More than 30 Days)

According to Article 26 of the applicable Collective Bargaining Agreement (CBA), for sick leave lasting longer than 30 days, employers must supplement Social Security payments to ensure full compensation:

Starting from the 5th day of long-term sick leave, the employer must top up Social Security benefits so that the employee receives 100% of their regular salary.
This 100% compensation applies for a maximum period of 12 months from the beginning of the leave.

1. Common Illness (Leave > 30 days)

Once the sick leave surpasses 30 days:

Days 16 to 20

60% paid by INSS
40% paid by the company

From Day 21 up to 12 months

75% paid by INSS
25% paid by the company

This ensures that employees receive higher income protection than the statutory minimum.

2. Accident at Work (Leave > 30 days)

For work‑related accidents under CBA special provisions:

Days 1 to 5

75% of salary paid by INSS (or Mutua)

From Day 5 up to 12 months

INSS continues paying 75%
The employer adds 25%
→ ensuring the employee receives 100% of their salary

Employee and Employer Responsibilities

Employees on sick leave in Spain are required to:

Inform their employer as soon as they know they will be unable to work.
Provide a medical certificate for absences lasting more than three days.
Comply with specific sick leave policies outlined by their employer, if applicable.

While on sick leave, employees are expected to focus on recovery and should avoid participating in work-related activities.

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