Spain sick pay calculator
Calculate the temporary incapacity benefit you are owed in Spain during sick leave, and which part is paid by your employer and which by Social Security.
Spain sick pay calculator: what it is and how it works
In Spain, temporary incapacity benefit (baja laboral) replaces your salary when you cannot work because of illness or an accident. It is calculated on the daily benefit base: your contribution base for the previous month divided by 30.
For common illness or a non-work accident, the first three days are unpaid; days 4 to 20 are paid at 60 % and from day 21 at 75 %. The employer pays days 4 to 15 and Social Security (INSS or a mutual insurer) pays from day 16. For a workplace accident or occupational disease, 75 % is paid from the day after the leave begins. Many collective agreements require the employer to top up the benefit to 100 % of salary; this calculator shows the legal minimum.
How to use it
- Choose whether the leave is due to common illness or a workplace accident.
- Enter your contribution base for the month before the leave.
- Enter the number of days and see the benefit and who pays it.
Daily benefit = contribution base ÷ 30 × 60 % (days 4–20) or 75 % (from day 21)Worked example
With a base of €2,000 a month (€66.67 a day) and 30 days of sick leave for common illness: 12 days at 60 % paid by the employer (€480), 5 days at 60 % (€200) and 10 days at 75 % (€500). Total: €1,180.
Frequently asked questions
Who pays sick leave in Spain?
For common illness, the employer pays days 4 to 15 and INSS or the mutual insurer from day 16, although the employer usually advances it on the payslip. For workplace accidents, the mutual insurer pays from the next day.
Why are the first three days unpaid?
For common illness days 1 to 3 are a waiting period without public benefit. Many collective agreements pay them in full or in part.
How long can sick leave last?
Up to 365 days, extendable by 180 more if recovery is expected. After that, permanent incapacity may be assessed.
Is sick pay taxed?
Yes. It counts as employment income and appears on your payslip with income tax withholding and contributions.