New rules on sick leave and social security benefits. 2027 working calendar

Royal Decree-Law 31/2026 of 20 October, published in the Spanish Official State Gazette (BOE) on 21 October, introduces changes affecting the calculation of temporary incapacity benefits, work-life balance measures and the protection of certain family situations.

In addition, the list of public holidays for 2027 has already been published. These developments make it advisable to review payroll procedures, internal policies and planning for the next financial year.

Temporary incapacity: change to the reference month used to calculate the benefit

Effective from 1 December 2026.

The new regulations amend the calculation basis for temporary incapacity (TI) benefits arising from common contingencies. As a general rule, the contribution base for the second month preceding the month in which the sick leave begins will be used.

Example: for sick leave beginning in December 2026, the relevant reference will be the contribution base for October, unless a specific rule applies.

Two exceptions are established for recent hires:

• Employment starts in the month preceding the month in which the sick leave begins: the contribution base for that month will be used, divided by the number of days to which it relates.
• Employment starts in the same month as the sick leave: the contributions corresponding to the period between the start of employment and the day before the sick leave begins will be taken into account, divided by the relevant number of days.

The change to the reference month also affects occupational contingencies, while maintaining the specific calculation method and the component relating to overtime. Adjustments are also introduced for other schemes, including the scheme applicable to self-employed workers, with its specific characteristics.

New special situations of temporary incapacity

Effective from 1 December 2026.

Two new special situations of temporary incapacity due to common contingencies are introduced:

• Duly coded secondary menopausal disorders that prevent the person from working.
• Injuries arising from gender-based violence, under the conditions established by law.

In neither case is a minimum contribution period required. The benefit will be paid by the managing or collaborating entity from the day following the start of the sick leave, while the employer will pay the full salary corresponding to the first day of sick leave.

This regulation does not mean that every menopausal symptom will automatically give rise to a situation of temporary incapacity. The legally prescribed medical condition must exist and the corresponding sick-leave certificate must be issued.

Care of children with cancer or another serious illness: protection extended

Effective from 23 October 2026.

The reform extends the benefit and adapts the reduction in working hours provided for in the Spanish Workers’ Statute.

The main developments are as follows:

• Treatment without hospital admission: coverage is extended to certain medical treatments of comparable intensity, provided that the required care needs are demonstrated.
• Protection beyond the age of 26: exceptionally, the benefit may continue where the person concerned has a disability of 65% or more or Grade III dependency, the need for direct, continuous and permanent care persists, and the remaining requirements are met.
• Benefit received by both carers: the benefit may be recognised alternatively or simultaneously where both carers meet the necessary conditions.

Where both carers simultaneously receive the benefit for caring for the same person, each will receive 50% of their respective calculation basis, irrespective of the percentage reduction in working hours applied within the statutory framework.

Other social security developments

The legislation also introduces the following measures:

• Survivor’s pension for unmarried couples: certain eligibility requirements are relaxed where the couple has children in common.
• Orphan’s benefits linked to violence against women: financial protection is strengthened in the cases established by law.
• Maintenance Payment Guarantee Fund: the maximum advance is increased to EUR 300 per month per beneficiary, and certain eligibility conditions are extended. The new amount applies from 1 November 2026, in accordance with the transitional arrangements.
• Self-employed workers: from 1 January 2027, the rules on contribution bases excluded from adjustment due to their connection with certain benefits are amended.

2027 public holiday calendar published

The Resolution of 8 October issued by the Directorate-General for Labour was published in the BOE on 13 October 2026, setting out the national and regional public holidays for 2027.

The public holidays applicable throughout Spain are:

These dates are supplemented by the public holidays applicable in each autonomous community and by up to two local public holidays, which must be checked for each municipality.

Planning must be carried out for each workplace. A company operating in different territories may therefore need to prepare different calendars.

Before finalising the 2027 calendar, we recommend:

• Including the applicable regional and local public holidays.
• Verifying the annual working time established in the applicable collective bargaining agreement.
• Reviewing shifts, rest periods, holidays and any potential closures or long weekends.
• Analysing how public holidays falling on weekly rest days are treated, taking into account the applicable collective bargaining agreement and working arrangements.
• Complying with the applicable obligations concerning consultation, information and the display of the calendar.

How can we help you?

The Legal and Employment Law Department at Bové Montero can assist your company with the implementation of these developments:

• Payroll and Social Security: adapting and reviewing the new TI calculations and their impact on employer top-up payments.
• Work-life balance and people management: advice on reductions in working hours and benefits for caring for family members, as well as updates to internal policies and procedures.
• 2027 working calendars: preparation and review by workplace, verification of annual working time, and planning of shifts and rest periods.
• Tailored advice: analysis of specific situations affecting the company, its professionals or self-employed workers.

Relevant legislation: Royal Decree-Law 31/2026 of 20 October and the Resolution of 8 October 2026 on public holidays for 2027.

This note is for information purposes only and does not constitute legal advice. It contains general information and does not replace advice tailored to the particular circumstances of each case.