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
Important update effective 1 September 2026: The Spanish Social Security Administration will no longer send paper letters by mail for medical leave, medical discharge (alta médica), or permanent incapacity determinations. All official notifications will be sent exclusively to your SEDESS (Social Security Electronic Office) inbox. See the responsibilities below for what this means for you.
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.
SEDESS Electronic Notifications (From 1 September 2026)
As all Social Security notifications are now delivered electronically via SEDESS, employees on sick leave must also:
Update your contact details on SEDESS: Log in to the SEDESS portal or the Mi Seguridad Social app to ensure your mobile phone number and email address are up to date. This ensures you receive real-time SMS and email alerts when a document is posted to your inbox.
Monitor your SEDESS inbox regularly while on leave: Notifications are legally served the moment you open them — or automatically after 10 calendar days if left unopened. Do not assume you will receive any paper copies.
Notify HR within 24 hours of receiving an alta médica or incapacity determination: If you receive a medical discharge or any decision regarding your work capacity via SEDESS, you must inform HR immediately and attach a copy of the notification. Prompt reporting is essential to ensure your pay, benefit coverage, and return-to-work date are updated accurately.