{"id":3289,"date":"2026-10-12T17:34:57","date_gmt":"2026-10-12T17:34:57","guid":{"rendered":"https:\/\/incofis.com\/?p=3289"},"modified":"2026-10-12T17:50:58","modified_gmt":"2026-10-12T17:50:58","slug":"sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity","status":"publish","type":"post","link":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/","title":{"rendered":"Sick leave pay in Spain: who pays each stage of temporary incapacity"},"content":{"rendered":"<p>Given the frequent questions about how employees are paid during sick leave in Spain, here is a summary of how <strong>Temporary Incapacity (IT)<\/strong> benefit works and the <strong>delegated payment<\/strong> mechanism.<\/p>\n<p><strong>Download the full information note in PDF (in Spanish):<\/strong> <a href=\"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/Incapacidad-Temporal.pdf\" target=\"_blank\" rel=\"noopener\">click here<\/a>.<\/p>\n<h3>What is temporary incapacity?<\/h3>\n<p>It is the benefit that covers an employee\u2019s loss of income while on sick leave, whether due to <strong>common contingencies<\/strong> (common illness or non-work accident) or <strong>occupational contingencies<\/strong> (work accident or occupational disease). It is calculated on the employee\u2019s regulatory base, applying different percentages depending on the day of leave and the type of contingency.<\/p>\n<h3>Who pays each stage?<\/h3>\n<p><strong>Common contingencies:<\/strong><\/p>\n<ul>\n<li><strong>Days 1 to 3:<\/strong> no Social Security benefit is paid. If the collective agreement provides for a supplement (which may reach 100% of salary), it is paid by the company.<\/li>\n<li><strong>Days 4 to 15:<\/strong> the benefit is paid entirely by the company, which pays <strong>60% of the regulatory base<\/strong> and cannot recover it from Social Security. The collective agreement supplement may also apply, always paid by the company.<\/li>\n<li><strong>From day 16:<\/strong> payment becomes the responsibility of Social Security or, where applicable, the collaborating mutual insurer, and the amount rises to <strong>75% of the regulatory base<\/strong>. Any collective agreement supplement remains payable by the company. From this point, delegated payment applies.<\/li>\n<\/ul>\n<p><strong>Occupational contingencies:<\/strong> the benefit, equal to <strong>75% of the regulatory base<\/strong>, is paid by the collaborating mutual insurer from the day after the leave begins, also through delegated payment from the start. Any collective agreement supplement is paid by the company.<\/p>\n<h3>Delegated payment: how it works<\/h3>\n<p>Even though the benefit is owed by Social Security or the mutual insurer, <strong>the company pays it to the employee together with their salary<\/strong> and then recovers the amount by deducting it from its Social Security contribution returns. The employee therefore does not receive payment directly from the INSS or the mutual insurer, and keeps receiving income throughout the leave.<\/p>\n<h3>In summary<\/h3>\n<ul>\n<li><strong>From day 1 to 15<\/strong>, temporary incapacity is paid by the company, which may also be required by the collective agreement to top up to 100% of salary.<\/li>\n<li><strong>From day 16<\/strong>, it is paid by Social Security under delegated payment (the company advances it and then recovers it), without prejudice to any collective agreement supplement.<\/li>\n<\/ul>\n<p>For any further questions, <a href=\"\/en\/contacto\/\">contact us<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who pays each stage of sick leave in Spain, what percentage is received and how delegated payment works, for both common and occupational contingencies.<\/p>\n","protected":false},"author":1,"featured_media":3266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[],"class_list":["post-3289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"featured_image_src":{"landsacpe":["https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto-1140x445.jpg",1140,445,true],"list":["https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto-463x348.jpg",463,348,true],"medium":["https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto-300x167.jpg",300,167,true],"full":["https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg",1376,768,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sick leave pay in Spain: who pays each stage of temporary incapacity - Incofis.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sick leave pay in Spain: who pays each stage of temporary incapacity - Incofis.com\" \/>\n<meta property=\"og:description\" content=\"Who pays each stage of sick leave in Spain, what percentage is received and how delegated payment works, for both common and occupational contingencies.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/\" \/>\n<meta property=\"og:site_name\" content=\"Incofis.com\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-12T17:34:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-12T17:50:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1376\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Incofis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@incofis\" \/>\n<meta name=\"twitter:site\" content=\"@incofis\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Incofis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/\"},\"author\":{\"name\":\"Incofis\",\"@id\":\"https:\\\/\\\/incofis.com\\\/#\\\/schema\\\/person\\\/667fee37c871d50dc57f0647ea9ee265\"},\"headline\":\"Sick leave pay in Spain: who pays each stage of temporary incapacity\",\"datePublished\":\"2026-10-12T17:34:57+00:00\",\"dateModified\":\"2026-10-12T17:50:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/\"},\"wordCount\":386,\"publisher\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/incofis.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incapacidad-temporal-foto.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/\",\"url\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/\",\"name\":\"Sick leave pay in Spain: who pays each stage of temporary incapacity - Incofis.com\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/incofis.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incapacidad-temporal-foto.jpg\",\"datePublished\":\"2026-10-12T17:34:57+00:00\",\"dateModified\":\"2026-10-12T17:50:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#primaryimage\",\"url\":\"https:\\\/\\\/incofis.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incapacidad-temporal-foto.jpg\",\"contentUrl\":\"https:\\\/\\\/incofis.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incapacidad-temporal-foto.jpg\",\"width\":1376,\"height\":768,\"caption\":\"M\u00e9dica atendiendo a una paciente\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/incofis.com\\\/en\\\/news-en\\\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/incofis.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sick leave pay in Spain: who pays each stage of temporary incapacity\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/incofis.com\\\/#website\",\"url\":\"https:\\\/\\\/incofis.com\\\/\",\"name\":\"Incofis.com\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/incofis.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/incofis.com\\\/#organization\",\"name\":\"Incofis\",\"alternateName\":\"Incofis.com\",\"url\":\"https:\\\/\\\/incofis.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/incofis.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/incofis.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/incofis.jpg\",\"contentUrl\":\"https:\\\/\\\/incofis.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/incofis.jpg\",\"width\":696,\"height\":696,\"caption\":\"Incofis\"},\"image\":{\"@id\":\"https:\\\/\\\/incofis.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/incofis\",\"https:\\\/\\\/www.instagram.com\\\/incofis_spain\\\/\",\"https:\\\/\\\/es.linkedin.com\\\/company\\\/incofis\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/incofis.com\\\/#\\\/schema\\\/person\\\/667fee37c871d50dc57f0647ea9ee265\",\"name\":\"Incofis\",\"sameAs\":[\"https:\\\/\\\/incofis.com\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sick leave pay in Spain: who pays each stage of temporary incapacity - Incofis.com","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/","og_locale":"en_US","og_type":"article","og_title":"Sick leave pay in Spain: who pays each stage of temporary incapacity - Incofis.com","og_description":"Who pays each stage of sick leave in Spain, what percentage is received and how delegated payment works, for both common and occupational contingencies.","og_url":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/","og_site_name":"Incofis.com","article_published_time":"2026-10-12T17:34:57+00:00","article_modified_time":"2026-10-12T17:50:58+00:00","og_image":[{"width":1376,"height":768,"url":"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg","type":"image\/jpeg"}],"author":"Incofis","twitter_card":"summary_large_image","twitter_creator":"@incofis","twitter_site":"@incofis","twitter_misc":{"Written by":"Incofis","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#article","isPartOf":{"@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/"},"author":{"name":"Incofis","@id":"https:\/\/incofis.com\/#\/schema\/person\/667fee37c871d50dc57f0647ea9ee265"},"headline":"Sick leave pay in Spain: who pays each stage of temporary incapacity","datePublished":"2026-10-12T17:34:57+00:00","dateModified":"2026-10-12T17:50:58+00:00","mainEntityOfPage":{"@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/"},"wordCount":386,"publisher":{"@id":"https:\/\/incofis.com\/#organization"},"image":{"@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#primaryimage"},"thumbnailUrl":"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg","articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/","url":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/","name":"Sick leave pay in Spain: who pays each stage of temporary incapacity - Incofis.com","isPartOf":{"@id":"https:\/\/incofis.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#primaryimage"},"image":{"@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#primaryimage"},"thumbnailUrl":"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg","datePublished":"2026-10-12T17:34:57+00:00","dateModified":"2026-10-12T17:50:58+00:00","breadcrumb":{"@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#primaryimage","url":"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg","contentUrl":"https:\/\/incofis.com\/wp-content\/uploads\/2026\/10\/incapacidad-temporal-foto.jpg","width":1376,"height":768,"caption":"M\u00e9dica atendiendo a una paciente"},{"@type":"BreadcrumbList","@id":"https:\/\/incofis.com\/en\/news-en\/sick-leave-pay-in-spain-who-pays-each-stage-of-temporary-incapacity\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/incofis.com\/en\/"},{"@type":"ListItem","position":2,"name":"Sick leave pay in Spain: who pays each stage of temporary incapacity"}]},{"@type":"WebSite","@id":"https:\/\/incofis.com\/#website","url":"https:\/\/incofis.com\/","name":"Incofis.com","description":"","publisher":{"@id":"https:\/\/incofis.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/incofis.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/incofis.com\/#organization","name":"Incofis","alternateName":"Incofis.com","url":"https:\/\/incofis.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/incofis.com\/#\/schema\/logo\/image\/","url":"https:\/\/incofis.com\/wp-content\/uploads\/2023\/07\/incofis.jpg","contentUrl":"https:\/\/incofis.com\/wp-content\/uploads\/2023\/07\/incofis.jpg","width":696,"height":696,"caption":"Incofis"},"image":{"@id":"https:\/\/incofis.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/incofis","https:\/\/www.instagram.com\/incofis_spain\/","https:\/\/es.linkedin.com\/company\/incofis"]},{"@type":"Person","@id":"https:\/\/incofis.com\/#\/schema\/person\/667fee37c871d50dc57f0647ea9ee265","name":"Incofis","sameAs":["https:\/\/incofis.com"]}]}},"_links":{"self":[{"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/posts\/3289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/comments?post=3289"}],"version-history":[{"count":1,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/posts\/3289\/revisions"}],"predecessor-version":[{"id":3290,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/posts\/3289\/revisions\/3290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/media\/3266"}],"wp:attachment":[{"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/media?parent=3289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/categories?post=3289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incofis.com\/en\/wp-json\/wp\/v2\/tags?post=3289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}