Temporary Sick Leave in Spain: How Employers Manage It Since 2023

What temporary disability is

Temporary disability (IT) is the situation in which a worker cannot provide services due to common illness, accident or occupational contingency while receiving medical care. It is governed by the General Social Security Act (LGSS), and its management changed significantly with RD 1060/2022, in force since April 2023.

The 2023 change: no more paper copy for the worker

Since April 2023, the worker no longer has to hand the sick-leave report to the company. It is the INSS or the mutua (the collaborating insurer) that electronically communicates the leave, confirmation and discharge reports to the company. The employer must transmit the economic data required to the Social Security through the RED system.

The worker only has to inform the company of their leave; they no longer provide the physical document.

Employer obligations

• Receive and process the reports sent electronically by the INSS or the mutua.
• Communicate to Social Security the economic data needed to calculate the benefit.
• Pay the benefit under delegated payment together with payroll, save for exceptions.
• Record the absence and keep the leave register up to date.

Payroll during IT

For common illness, days 1 to 3 are unpaid unless improved by the collective agreement; days 4 to 15 are paid by the company (60% of the regulatory base); days 16 to 20, 60% borne by Social Security; and from day 21, 75%. For an occupational contingency, the worker receives 75% from the day after the leave begins. Many collective agreements improve these percentages.

Link with time tracking and absences

IT must be reflected in the time record and the absence control as justified non-worked time. Good management avoids payroll errors and eases traceability before the Labour Inspectorate. It is wise to link the received report with the recorded absence for each employee.

Best practices

1. Regularly review the reports received through the RED system.
2. Automate how the leave is reflected in the calendar and in payroll.
3. Document the voluntary improvements set out in the collective agreement.
4. Train HR on the current electronic procedure.

With RegulaKit you can record leaves and absences, link them to the calendar and keep time tracking consistent. If you need to assess the impact of labour-management errors, try our penalty calculator.