Incapacidad temporal (IT) Sabadell

Spanish temporary incapacity (Incapacidad Temporal, IT) is governed by articles 169 to 176 of the Consolidated General Social Security Law (Real Decreto Legislativo 8/2015), implemented by Royal Decree 625/2014 on the management of IT processes and Royal Decree 1430/2009 on medical tribunals. Management is shared between the regional Public Health Service (which issues medical certificates), the INSS (which awards and pays the benefit), and the colaborating mutual society contracted by each employer for occupational-injury coverage.

The current regime incorporates changes from Royal Decree-Law 1/2024 on the simplification of medical certificates: since April 2024, sickness and recovery certificates are no longer handed in person to the worker but transmitted electronically between the National Health System, INSS and the employer.

IT covers two types of contingencies, with distinct rules and amounts:

• Common contingencies — common illness and non-work accident. Managed by INSS or the mutual depending on the employer's choice. The amount is 60% of the regulatory base from day 4 to day 20, and 75% from day 21 onwards. The first 3 days are unpaid (unless covered by collective agreement).
• Occupational contingencies — workplace accident and occupational illness. Managed by the employer's mutual. The amount is 75% of the regulatory base from the day after the medical certificate. The 3-day waiting period does not apply.

The distinction is critical because it determines who pays, for how long, and at what rate. The initial classification is made by the Public Health Service doctor when issuing the medical certificate, but it can be challenged: if you believe your sickness is occupational and it was classified as common, you have 4 days to appeal to INSS (Royal Decree 625/2014, article 7).

To qualify for the IT subsidy (article 172 LGSS), the worker must:

• Be affiliated and registered in some Social Security regime, or in a status equivalent to registration (subsidised total unemployment, posting abroad, etc.).
• For common illness: have an accumulated qualifying period of 180 days in the 5 years immediately preceding the qualifying event. For workers under 21, the period is reduced.
• For any accident, occupational or not, and for occupational illness: no qualifying period required.
• Keep contributions up to date (article 28 LGSS) — responsibility for unpaid contributions falls on the employer in the General Regime.

Self-employed workers (RETA regime) must specifically contribute for common contingencies (mandatory since 2008) or for occupational contingencies (optional until 2022, mandatory since 2023). Domestic-service employees have IT coverage from day one for common contingencies since 2012.

The amount is calculated on the daily regulatory base, which for common contingencies is the worker's contribution base for the previous month divided by 30 (general regime) or by the number of days contributed (other regimes). For occupational contingencies, the base of the previous month is used including overtime and other variable components (articles 6 and 7 RD 625/2014).

Percentages:

• Common contingencies: 60% of the regulatory base from day 4 to day 20, 75% from day 21 onwards.
• Occupational contingencies: 75% from the first day.
• Collective agreement: many agreements improve these percentages (typically 100% throughout common-illness leave from day one). The improvement is paid by the employer, not by INSS.

Payment method: in the general regime, days 1-15 of common-illness leave are paid by the employer with social-security debit ('delegated payment'). From day 16 onwards, INSS or the mutual pays directly through the employer's payroll with deduction. In the RETA, payment is made by INSS or the mutual directly to the self-employed person.

The maximum initial duration of IT is 365 days (12 months). At the end of this period, the INSS Medical Inspection can:

• Grant ordinary extension up to 545 days (18 months) if the clinical situation suggests recovery or improvement enabling return to work.
• Initiate a permanent-incapacity file if the limitations appear to be definitive.
• Declare medical discharge with or without sequelae — the worker must return or appeal the discharge within 4 days.

After 545 days, only an exceptional extension of an additional 180 days is possible (up to 730 days total, 24 months) if imminent discharge is foreseen. After this period without discharge, an invalidity file is automatically initiated (article 174 LGSS).

Medical-discharge appeal must be filed within 4 calendar days of notification, before the INSS Medical Inspection (article 4 RD 1430/2009). The worker remains in protected status during the procedure.