Companies in Spain will need to adapt the way they manage certain types of sick leave and working-time reductions to the new Spanish Social Security rules. The changes affect the recognition of benefits, how their amounts are calculated and the organisation of working time.
Royal Decree-Law 31/2026 of 20 October, published in the Spanish Official State Gazette (BOE) on 21 October, establishes two important dates: 23 October for the changes to the CUME benefit and 1 December for the new temporary incapacity rules.
Although these are different measures, both require particular attention from Human Resources departments and from those responsible for payroll and Social Security contributions. At LEIALTA, we explain the main changes below.
CUME protection is extended from 23 October
The benefit for caring for minors affected by cancer or another serious illness, known as CUME, allows employees to reduce their working hours by at least 50% where they need to provide direct, continuous and permanent care for a child or dependent minor who meets the legal requirements.
The reform introduces three main changes:
- Protection beyond the age of 26. In exceptional cases, the benefit may continue where the person requiring care has a disability of 65% or more or has been recognised as having Grade III dependency. The requirements regarding cohabitation and the proven need for care must continue to be met.
- Benefit for both parents and carers. Both carers may access the benefit either alternately or simultaneously, provided that the applicable requirements are met.
- Broader coverage of medical treatment. The new rules include situations treated as equivalent to hospitalisation. This extends protection to certain treatments that do not require prior hospital admission, subject to medical certification and the applicable regulatory conditions.
In addition, Law 4/2026 has strengthened protection for these families by establishing that school attendance does not prevent access to or continuation of the benefit where the need for care remains.
Who pays the CUME benefit and what does the company need to manage?
A reduction in working hours entails a proportional reduction in salary, while the CUME benefit compensates for part of that loss of income.
The company pays the salary corresponding to the time worked and manages the relevant Social Security contributions and any applicable supplements. Spanish National Social Security Institute (INSS) or the relevant collaborating mutual insurance company, meanwhile, recognises and pays the benefit where the requirements are met.
The calculation varies depending on how the benefit is taken:
- Individual entitlement: the benefit is equivalent to 100% of the corresponding regulatory base, applied proportionally to the percentage reduction in working hours.
- Simultaneous entitlement for both carers: each person receives a benefit equivalent to 50% of their respective regulatory base, irrespective of the percentage by which they reduce their working hours.
This difference makes it particularly important to check which arrangement has been requested before preparing the relevant employer certificates.
What happens if the employee already has a working-time reduction for legal guardianship?
An employee may already be working reduced hours for legal guardianship when they need to apply for CUME.
In these cases, the company must review how the new reduction should be implemented, whether it replaces the previous reduction and which working hours should be used as the reference.
For example, an employee whose ordinary working week is 40 hours but who has already reduced it to 20 hours for legal guardianship could apply for a 75% CUME reduction. If the CUME reduction fully replaces the previous arrangement, their working week would fall to 10 hours.
The reference used to determine the CUME percentage is the comparable full-time working schedule, without taking other existing reductions into account. It is therefore essential to document the change correctly and review the contribution bases used to calculate the benefit.
New temporary incapacity situations from 1 December
From 1 December 2026, the reform introduces two new special situations of temporary incapacity:
- Disabling conditions resulting from secondary menopausal disorders: where there is a duly coded medical condition that prevents the employee from working and requires healthcare.
- Injuries resulting from gender-based violence: in the cases provided for by law, where the injuries prevent the individual from working and the relevant evidentiary requirements are met.
In both cases, no minimum prior contribution period is required in order to receive the benefit.
The benefit is paid from the day after the medical leave begins, while the company remains responsible for paying the employee’s full salary for the day on which the sick leave starts.
The amount follows the percentages applicable to temporary incapacity arising from common contingencies: 60% of the regulatory base up to day 20 and 75% from day 21 onwards, without prejudice to any supplements established under the applicable collective bargaining agreement.
These measures do not mean that any symptom associated with menopause, or any situation involving gender-based violence, automatically results in sick leave. The relevant medical and legal requirements must be met.
Changes to the calculation of sick leave benefits
The reform introduces another important change for payroll management: the reference period used to calculate the regulatory base for temporary incapacity.
As a rule, the contribution base from the month before the month immediately preceding the start of the sick leave will be used.
For example, where sick leave begins in December 2026, the reference will generally be the October contribution base, unless one of the specific rules established for certain situations applies.
This change means that companies will need to review the calculation of new benefits, particularly where employees receive variable remuneration, have recently changed their working hours or have only recently joined the company.
What should companies review now?
These changes do not mean that every company will need to process new applications, but it is advisable to check that internal labour procedures reflect the updated rules.
In particular, companies should:
- Update their sick leave management criteria, distinguishing between the new special situations and their respective implementation dates.
- Review CUME working-time reduction applications, particularly where the employee already has a reduction for legal guardianship or where both parents or carers apply for the benefit.
- Check contribution bases and employer certificates to avoid discrepancies between working hours, payroll and the benefit recognised.
- Monitor extensions and changes, coordinating communications with the INSS or the relevant mutual insurance company and adjusting workforce organisation accordingly.
Proper labour management requires coordination between working hours, payroll and Social Security
The changes taking effect in October and December 2026 strengthen protection in certain personal and family circumstances, but they also introduce new issues that companies need to manage correctly.
An incorrectly recorded reduction in working hours, an inaccurate regulatory base or incomplete communication can create financial discrepancies and complicate the processing of benefits.
At LEIALTA, our Labour Department supports companies in implementing regulatory changes, reviewing their employment obligations and coordinating matters relating to Spanish Social Security.
