Under the provisions of Spanish labor regulations, employees in Spain are guaranteed sickness benefits. The daily regulatory base is calculated by dividing the Social Security base (from the month before the sick leave) by 30 days.
See also: How to record sick leave on Remote
Here's how sick leave and sick pay work in Spain:
For common contingencies and non work-related accidents:
- The employee has 48 hours to go to Social Security and receive a sick leave justification.
- The first 3 days: The payment is not mandatory unless the Employer agrees to make the payment, or this is required per the collective bargaining agreement (CBA).
- From the 4th to the 15th day (12 days): During this time, 60% of the daily regulatory base will be paid by the Employer.
- From the 16th to the 20th day (5 days): During this time, 60% of the daily regulatory base will be paid by Social Security even if the employer makes the payment on behalf of the Social Security agency.
- From the 21st day until the end of the sick leave: During this time, 75% of the daily regulatory base will be paid by Social Security even if the employer makes the payment on behalf of the Social Security agency.
- As the Employer, after 365 days of paying sickness benefits to an employee (and receiving the reimbursements from the Social Security office), the sick employee’s benefits are then paid directly by the Social Security office.
Social Security payments vary based on the employee’s salary and position within the company.
- Customers can to top up the employee's salary (in the form of an incentive) during their sick leave so they receive their full monthly salary. It's important to note that the same policies must apply to all their employees.
For work-related accidents and COVID:
- The first day of sick leave will be considered a work day and will be paid at the normal salary rate.
- From the 2nd day until the end of the sick leave: 75% of the daily regulatory base will be paid by the Employer.
The sick leave can only be considered sick leave if it's backed by a medical document. These medical documents confirm the start and end date of the leave. If the employees take time off because they feel sick, but they don't go to a doctor, then it is up to the Customer to decide if they want to deduct these days from the employee's annual leave or not.
The sickness subsidies mentioned above are paid by Remote and covered by Social Security. Remote pays them to the employee during the payroll run. When the Social Security reports are submitted to the authorities for payment of the Social Security taxes, the amount of the sickness subsidies is deducted from the total amount to pay.