# Sick leave for the self-employed in Spain: pay and claims

URL: https://melso.ai/en/blog/sick-leave-self-employed-spain
Published: 2026-10-12 · Updated: 2026-10-12

Sick pay for autónomos in Spain in 2026: 60% of your daily base from day 4 to 20 and 75% from day 21, who pays, what happens to your contribution, how to claim from your mutua, paternity leave and a worked example.

## The short answer

How much sick pay does a self-employed person get in Spain? For a common illness: nothing for the first three days, 60% of your regulatory base from day 4 to 20 and 75% from day 21. For a work accident, 75% from the day after. Your mutua pays, and you keep paying your contribution for 60 days.

This guide is about sick leave (baja médica), what the Seguridad Social, the Spanish social security system, calls temporary incapacity (incapacidad temporal, IT): you are ill or injured and cannot work. If what you want is to close down your business, that is [deregistering as an autónomo](/blog/baja-autonomo), which is a different procedure. The figures in this guide are for ordinary temporary incapacity; further down you will see the special situations that have their own rules.

> [!RESUMEN]
> - In 2026, for a common illness you get 60% of your regulatory base from day 4 to 20 of your leave and 75% from day 21; the first three days are unpaid.
> - For a work accident or occupational disease you get 75% from the day after the leave starts, with no waiting days.
> - The regulatory base is your contribution base for the month before the leave divided by 30: the lower your base, the less you get.
> - You pay your autónomo contribution for the first 60 days; from day 61 the mutua pays it.
> - You have 15 days from the start of the leave to tell your mutua who runs your business or whether you close it; if you do not, it can suspend payment.

## Are autónomos entitled to sick leave?

Yes. Temporary incapacity cover has been compulsory in the RETA (Régimen Especial de Trabajadores Autónomos, the Seguridad Social scheme for the self-employed) since 1 January 2008: [Law 20/2007, the Self-Employed Workers' Statute](https://www.boe.es/buscar/act.php?id=BOE-A-2007-13409) set that date in its third additional provision. Today it is in [article 315 of the General Social Security Act (LGSS)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a315): it is compulsory, except in regulated cases, for example if you already have it covered through another activity under another scheme (in which case you can opt in voluntarily) or if you fall under the exceptions in the twenty-eighth additional provision for certain cooperative members and members of institutes of consecrated life. Cover for work accidents and occupational diseases is also compulsory, in this case since 1 January 2019, under [article 316 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a316).

Both are included in your monthly contribution, which in 2026 has a total rate of 31.50%. If you want to see how it is split, we explain it in the [guide to autónomo contributions in 2026](/en/blog/autonomo-social-security-contributions-spain-2026).

To get sick pay you need three things:

1. **Be registered, or in a situation treated as registered, in the RETA** on the day the leave starts ([article 5 of Royal Decree 1273/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-19458)).
2. **Have paid enough contributions.** For a common illness, 180 days within the five years before the leave. For an accident, whether work-related or not, or an occupational disease, no prior period is required ([article 172 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a172)).
3. **Be up to date with your contributions.** It is an express requirement of [article 12 of Royal Decree 1273/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-19458). If you owe anything, the mutua invites you to pay it within a non-extendable period of 30 calendar days. If you pay after that period, [article 28 of Decree 2530/1970](https://www.boe.es/buscar/act.php?id=BOE-A-1970-1000) provides that the benefit is granted with a 20% reduction.

## How much sick pay does an autónomo get in 2026?

The calculation is set by articles 6, 10 and 11 of [Royal Decree 1273/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-19458), which is still in force and unchanged in 2026. It has two parts: the regulatory base and the percentage.

### The regulatory base

It is your **contribution base for the month before the sick leave, divided by 30**. It stays the same for the whole process, relapses included, unless you have moved to a lower contribution base, in which case that last one is used ([article 6.2 of Royal Decree 1273/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-19458)). If you go on leave on 2 November, the base you paid on in October counts.

What you invoice or earn does not count, only the base you contribute on. That is why two autónomos who earn the same can get very different sick pay.

### The percentages

| Type of leave | Days 1 to 3 | Days 4 to 20 | From day 21 |
|---|---:|---:|---:|
| Common illness or non-work accident | 0% | 60% | 75% |
| Work accident or occupational disease | 75% from the day after the leave starts | 75% | 75% |

These are the percentages for ordinary temporary incapacity. The law also covers four special situations with their own rules: incapacitating period pain caused by an underlying condition (menstruación incapacitante secundaria), termination of pregnancy, pregnancy from week 39 and organ or tissue donation. In these, the prior contributions required and the first paid day change, and organ donation pays 100% ([articles 169.1.a, 171, 172 and 173 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a173)).

On leave for occupational contingencies the day the leave starts is not paid either: the benefit starts the next day. For an autónomo, a work accident is one that happens as a direct result of the work you do for yourself. Since 26 October 2017 it also includes an accident on the way to or from your premises, as long as they are not your home and are declared to Hacienda (the Spanish tax authority) as used for the business ([article 316.2 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a316), introduced by Law 6/2017).

![For a common illness you need 180 days of contributions in five years, unless it is a non-work accident, and the first three days are unpaid; you get 60% from day 4 to 20 and 75% from day 21. For a work accident you need no prior contributions and get 75% from the day after the leave starts. In both cases your mutua pays and the leave lasts up to 545 days, extendable to 730 if the permanent incapacity assessment is delayed.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/baja-medica-autonomo/1-compare-de537d7f7f.png?w=1600&h=1416&m=1&mw=1080&mh=2784 "Source: Royal Decree 1273/2003 and the General Social Security Act. Amounts in force in 2026.")

### How much a day, by base

The daily regulatory base multiplied by the percentage gives what you get for each day of leave. With the 2026 bases from [Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), here are some cases:

| Monthly contribution base | Daily base | At 60% (days 4 to 20) | At 75% (from day 21) |
|---|---:|---:|---:|
| €653.59 (minimum, reduced table 1) | €21.79 | €13.07 | €16.34 |
| €950.98 (minimum, general table 1) | €31.70 | €19.02 | €23.77 |
| €1,200.00 | €40.00 | €24.00 | €30.00 |
| €2,000.00 | €66.67 | €40.00 | €50.00 |

If you are on the reduced start-up contribution (the [flat rate, or tarifa plana](/blog/tarifa-plana-autonomos)), your sick pay is not calculated on the small amount you pay. [Article 320.1 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a320) says to use the minimum base of bracket 1 of the general table, €950.98: the second row of the table.

## Who pays sick leave for a self-employed person?

The body with which you have arranged your temporary incapacity cover pays. That is your **mutua colaboradora con la Seguridad Social** (a mutual insurer that works with the Seguridad Social), the one you chose when you registered ([article 8 of Royal Decree 1273/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-19458)). Since 2019, [article 83.1.b LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a83) has required autónomos to arrange cover for temporary incapacity, occupational contingencies and cessation of activity with a mutua, and to use the same mutua for all three.

This is the big difference from an employee. An employee's days 4 to 15 of leave are paid by their employer ([article 173 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a173)). You have no employer, so the mutua pays you directly from day 4.

What you get from the mutua is not income from your business. In your income tax return it is taxed as employment income, because [article 17.2.a of the Personal Income Tax Act (IRPF)](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a17) puts public benefits for incapacity or illness there. Do not record it as an invoice or add it to your income on Form 130 (modelo 130).

## Does an autónomo on sick leave still pay the contribution?

Yes, at first. The rule is in [article 309.2 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a309):

- **Days 1 to 60 of leave:** you keep paying your full autónomo contribution, like any other month.
- **From day 61:** if the leave carries a cash benefit, the mutua (or, where applicable, the State Public Employment Service, SEPE) pays your contributions for all contingencies until you are discharged.

Article 309.2 assigns that payment to the mutua or the SEPE, not to you. Even so, check the bill for the month in which you reach 60 days of leave: it may still include the days before day 61, which you do have to pay.

There is another, lesser-known rule in section 1 of the same article. While you receive sick pay, the base you contribute on becomes **final** and is left out of the annual adjustment based on your earnings. For that month you will not be asked for, or refunded, any difference from a change of bracket.

> [!CONSEJO]
> If you know you will be off for a long time, check your bills from day 61 onwards. You should not be charged contributions for days from day 61, although that month's bill may include the earlier days. If you see an overcharge, ask your mutua and the Social Security Treasury (Tesorería) before it builds up.

## How to claim sick leave as an autónomo, step by step

1. **See a doctor.** The sick note (parte de baja) is issued by your public health service doctor, or by your mutua's medical services if it is a work accident. You get a copy and the data is sent electronically to the INSS (the National Social Security Institute) by the next working day at the latest ([article 7 of Royal Decree 625/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-7684)). You do not have to take the note to anyone for the leave to exist.
2. **Ask your mutua for payment.** Each mutua has its own application form for the autónomo temporary incapacity benefit, on paper or on its website. They usually ask for your ID, the sick note, your bank details and sometimes your latest contribution bills.
3. **File the business status declaration** (declaración de situación de la actividad) within 15 days of the leave. It is the form in which you say who runs your business while you are off, or whether you close it temporarily or for good.
4. **Hand in the confirmation notes** if your mutua asks for them, and attend the medical check-ups you are called to. Missing one without good reason suspends the benefit ([article 175.3 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a175)).
5. **Once discharged, go back to work.** The benefit ends with your medical discharge or, at most, after 545 days (365 plus a 180-day extension). If after 545 days you still cannot work, an assessment for possible permanent incapacity begins and the situation can exceptionally run to 730 days in total ([articles 169 and 174 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a174)).

![Five steps: the doctor issues the sick note; you claim the benefit from your mutua; within 15 days you file the business status declaration; you attend check-ups; once discharged you go back to work, with an ordinary maximum of 545 days and up to 730 exceptionally.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/baja-medica-autonomo/2-steps-cc4354a71f.png?w=1600&h=1122&m=1&mw=1080&mh=1809 "How to claim sick leave as an autónomo")

> [!IMPORTANTE]
> The business status declaration has a 15-day deadline from the start of the leave, set by the [INSS Resolution of 4 February 2004](https://www.boe.es/buscar/doc.php?id=BOE-A-2004-2973). If you do not file it, the start of payment is suspended and the mutua can check on its own what is happening with your business (third section of the resolution).

## Can I work while on sick leave?

No. While you receive the benefit, [article 175 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a175) allows it to be refused, cancelled or suspended if you work for yourself or for someone else. That includes still taking on jobs or making deliveries yourself.

What you can do is keep the business open if someone else runs it (an employee, a family member who helps out) and you say so in the business status declaration. What that business sells or provides is still invoiced, because the duty to invoice belongs to the owner ([article 2 of the Invoicing Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696)); what you cannot do is provide the service yourself. You can collect invoices for work you finished before the leave: collecting is not working.

If you relapse with the same or a similar condition within 180 calendar days of being discharged, it counts as the same process: the regulatory base stays that of the original process (unless you contribute on a lower base) and the relapse days count towards the same maximum length ([article 169.2 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a169)).

As of 12 October 2026 no partial or flexible sick leave has been approved. It has been publicly debated, but the rules in force still do not allow you to work while receiving the benefit.

## Worked example: Marta, 45 days of leave

Marta is a graphic designer in Seville, self-employed since 2021. She contributes on a base of **€1,200** a month, so her contribution is €378 (31.50% of 1,200). On **2 November 2026** she breaks her ankle at home: it is a non-work accident, so it is treated as a common illness. She is discharged on **16 December**, after 45 days of leave.

**Step 1. Regulatory base.** Her October base, €1,200, divided by 30: €40 a day.

**Step 2. Days 1 to 3** (2 to 4 November). She gets nothing.

**Step 3. Days 4 to 20** (5 to 21 November), 17 days at 60%: €24 a day, **€408**.

**Step 4. Days 21 to 45** (22 November to 16 December), 25 days at 75%: €30 a day, **€750**.

**Step 5. Total from the mutua:** 408 + 750 = **€1,158**, subject to whatever income tax (IRPF) withholding the mutua applies.

**Step 6. Contribution.** The leave does not reach 60 days, so Marta keeps paying her contribution: the two full monthly payments for November and December add up to 2 × 378 = **€756**. The benefit (€1,158) minus those two payments leaves a difference of **€402**, before income tax. This is not a net figure for the 45 days of leave alone: they are two full monthly payments, covering days in November and December outside the leave.

Marta counts 45 days of leave, from 2 November to 16 December, both included. Medical discharge ends the temporary incapacity with effect from the day after it is issued, so the discharge day is still a paid day ([article 5 of Royal Decree 625/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-7684)).

![With a base of €1,200, Marta gets €408 for days 4 to 20 and €750 for days 21 to 45, €1,158 in total; minus €756 of contributions for November and December, she keeps €402.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/baja-medica-autonomo/3-breakdown-0e20d95a11.png?w=1600&h=908&m=1&mw=1080&mh=1593 "Illustrative example under the 2026 rules. Regulatory base of €40 a day. Before income tax withholding.")

If the leave had lasted longer, the numbers change a lot from day 61, because the contribution stops coming out of her pocket. With the percentages in article 11 of Royal Decree 1273/2003 and the same €1,200 base, Marta would get €288 in total for 15 days of leave (12 paid days, all at 60%, because the 75% stretch does not start until day 21), €708 for 30 days, €1,608 for 60 days and €2,508 for 90 days. In that last case, the mutua would also pay her contribution from day 61.

![With a base of €1,200 and a common illness, 15 days of leave pays €288 (12 days at 60%), 30 days €708, 60 days €1,608 and 90 days €2,508; on the 90-day leave, the mutua also pays the contribution from day 61.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/baja-medica-autonomo/4-bars-e231033b75.png?w=1600&h=742&m=1&mw=1080&mh=1404 "Illustrative example. €24 a day from day 4 to 20 and €30 from day 21, before income tax. On the 90-day leave, the mutua also pays the contribution from day 61.")

The lesson from the example: with a low base, a short leave barely covers your contribution. If your income depends on you every month, it is worth reviewing your contribution base or considering private sick leave insurance.

> [!MELSO]
> While you are on sick leave you are still registered with Hacienda, so your quarterly returns keep falling due even if you do not invoice. With Melso, professionals prepare and review your [quarterly taxes](/en/tramites/impuestos) for your activity and tax profile; you approve the draft in the app and the professional files that version with the AEAT, Spain's tax agency.

## Paternity or maternity leave as an autónomo

Having a baby is not sick leave, but it is the other big reason an autónomo stops working. Since [Royal Decree-law 9/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-15741), in force from 31 July 2025, each parent gets **19 weeks**, and 32 in single-parent families ([article 48.4 of the Workers' Statute](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430#a48)). Autónomos get the same periods as employees.

The 19 weeks are split like this: 6 compulsory weeks right after the birth, 11 you can spread until the baby turns 12 months and 2 for childcare until the child turns 8.

What changes for you is the calculation, under [article 318.a LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a318):

- **You get 100%** of a daily regulatory base equal to the sum of your bases for the six months before the month preceding the qualifying event, divided by 180. That reference month is the month of the qualifying event (the start of the leave), which does not always match the month of the birth. If you were not registered for the full six months, it is divided by the days you were registered in that period.
- **You get a rebate on the common contingencies contribution, excluding temporary incapacity:** [article 38 of Law 20/2007](https://www.boe.es/buscar/act.php?id=BOE-A-2007-13409#a38) sets it at 100% of the result of applying the common contingencies rate (without the temporary incapacity part) to your average base for the previous 12 months. It does not necessarily equal your whole current contribution.
- **You need prior contributions depending on your age:** none if you are under 21; between 21 and 25, 90 days in the last seven years or, alternatively, 180 days over your working life; from 26, 180 days in the last seven years or, alternatively, 360 days over your working life ([article 178 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a178)).

With bases of €1,200 over those six months, the daily base is €40. The 19 weeks are 133 days, so you would get €5,320. As with sick leave, you have 15 days from the birth to file the business status declaration, or from the start of the leave if it begins before the birth (section one.2.c of the [INSS Resolution of 4 February 2004](https://www.boe.es/buscar/doc.php?id=BOE-A-2004-2973)).

## Common mistakes

- **Always contributing on the minimum "because it is cheaper".** Your sick pay comes from that base: with €653.59 you get €13.07 a day from day 4 to 20.
- **Forgetting the business status declaration.** You have 15 days from the start of the leave, and without it the mutua can freeze payment.
- **Owing contributions.** If you are not up to date and do not pay within the 30 days of the invitation, there is no benefit. If you pay late, you get 20% less.
- **Still working "a little".** Taking on jobs or providing the services yourself during the leave can cost you the whole benefit.
- **Mixing up sick leave with deregistering from the RETA.** They are different things: sick leave is temporary incapacity; deregistering from the RETA means stopping your business and has its own effects. If you stop for economic reasons, [unemployment benefit for autónomos](/en/blog/self-employed-unemployment-benefit-spain) has its own requirements. And if you stop while on temporary incapacity, you first keep receiving the sick pay and then move on to the unemployment benefit, with the time on sick leave after stopping deducted from it ([article 343 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a343)).
- **Lowering your base when you return from a long leave.** During temporary incapacity you keep contributing (from day 61 the mutua pays), but after the 545 days, during the assessment and any delay in it, there is no longer a duty to contribute ([article 174.2 LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a174)). If you lower your base when you come back, your future benefits can drop, including your [autónomo retirement pension](/blog/jubilacion-autonomos).

## How Melso helps

Melso is your AI tax agent, with human professionals behind it. During a sick leave, your receipts, invoices and questions keep coming in over WhatsApp, and Melso's professionals prepare and review the included returns for your activity and tax profile. You approve the draft in the app and the professional files it with the AEAT. You claim the temporary incapacity benefit from your mutua yourself, as explained above. See the [plans and prices](/en/pricing), tap **Get started** at [melso.ai](https://melso.ai) or **Message us on WhatsApp**.

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### How much sick pay does an autónomo get in Spain?

For a common illness or a non-work accident: nothing for the first three days, 60% of your daily regulatory base from day 4 to 20 and 75% from day 21. The regulatory base is your contribution base for the month before the leave divided by 30. With a base of €1,200, that is €24 a day up to day 20 and €30 a day after that. Article 11 of Royal Decree 1273/2003 sets these rules.

### Who pays sick leave for a self-employed person?

Your mutua, the mutual insurer that works with the Seguridad Social: since 2019, article 83.1.b of the General Social Security Act has required autónomos to cover temporary incapacity with a mutua. Unlike an employee, there is no employer paying days 4 to 15: the mutua pays the benefit directly to you from the fourth day. If the leave comes from a work accident or an occupational disease, it pays from the day after.

### Does an autónomo on sick leave still pay the monthly contribution?

Yes, for the first 60 days of leave you keep paying your autónomo contribution as normal. From day 61, as long as the leave carries a cash benefit, the mutua or the State Public Employment Service pays the contributions for all contingencies, under article 309.2 of the General Social Security Act. Check the bill for the month in which you reach 60 days: it can still include the days before day 61, which are yours to pay.

### What is the minimum regulatory base for an autónomo?

It depends on your contribution base. The minimum for bracket 1 of the ordinary reduced table is €653.59 a month in 2026, under Order PJC/297/2026: that gives a daily regulatory base of €21.79, meaning €13.07 a day at 60% from day 4 to 20 and €16.34 at 75% from day 21. If you are on the flat rate, the benefit is calculated on the minimum base of bracket 1 of the general table, €950.98.

### When do you get 100% on sick leave?

On sick leave for illness or an accident, never: the Seguridad Social pays at most 75% of your regulatory base. 100% only comes with other benefits, such as birth and childcare leave or temporary incapacity for organ donation. If you want to cover the gap up to your real income, the usual route is private sick leave insurance, which is voluntary and separate.

### How many days of contributions do I need to get sick pay?

For leave due to a common illness you need 180 days of contributions within the five years before the leave, under article 172 of the General Social Security Act. If the leave comes from an accident, whether work-related or not, or from an occupational disease, no prior contribution period is required. You must also be up to date with your contributions.

### What happens if I owe contributions when I go on sick leave?

The mutua invites you to pay them within a non-extendable period of 30 calendar days. If you pay within that period, you count as up to date and get the full benefit. If you pay late, article 28 of Decree 2530/1970 provides that the benefit is granted with a 20% reduction. If you do not pay, there is no benefit.

### What is the declaración de situación de la actividad?

A form you hand in to your mutua within 15 days of going on leave, the business status declaration. In it you say who runs your business while you are off, or whether you close it temporarily or for good. Article 12 of Royal Decree 1273/2003 requires it and a 2004 INSS resolution sets the deadline. If you do not file it on time, the start of payment is suspended.

### Can I work or invoice while on sick leave as an autónomo?

You cannot work for yourself or for anyone else while receiving the benefit: article 175 of the General Social Security Act allows it to be refused, cancelled or suspended. Invoicing is not always working: you can collect for jobs finished before the leave and keep the business open if someone else runs it, saying so in the business status declaration. What that business does is still invoiced. What you cannot do is provide the services yourself.

### How much does an autónomo get on paternity leave?

100% of their regulatory base for 19 weeks, since Royal Decree-law 9/2025. The daily base is the sum of the bases for the six months before the month preceding the qualifying event divided by 180 (article 318.a of the General Social Security Act). With bases of €1,200, that is €40 a day and €5,320 for the 19 weeks. You also get a rebate on the common contingencies contribution, excluding the sick leave part.

## Sources

- [Royal Legislative Decree 8/2015, consolidated text of the General Social Security Act (articles 47, 83, 169, 171 to 175, 178, 309, 315, 316, 318, 320 and 343)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724), BOE, accessed 2026-10-12
- [Royal Decree 1273/2003, of 10 October, on cover for occupational contingencies and the temporary incapacity benefit for self-employed workers (articles 5, 6, 8, 10, 11 and 12)](https://www.boe.es/buscar/act.php?id=BOE-A-2003-19458), BOE, accessed 2026-10-12
- [Resolution of 4 February 2004 of the INSS on the business status declaration of self-employed workers](https://www.boe.es/buscar/doc.php?id=BOE-A-2004-2973), BOE, accessed 2026-10-12
- [Decree 2530/1970, of 20 August, special scheme for self-employed workers (article 28: invitation to pay)](https://www.boe.es/buscar/act.php?id=BOE-A-1970-1000), BOE, accessed 2026-10-12
- [Order PJC/297/2026, of 30 March, contribution rules for 2026 (article 18: RETA bases and rates)](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), BOE, accessed 2026-10-12
- [Royal Decree 625/2014, of 18 July, management and control of temporary incapacity processes (articles 5 and 7)](https://www.boe.es/buscar/act.php?id=BOE-A-2014-7684), BOE, accessed 2026-10-12
- [Royal Decree-law 9/2025, of 29 July, extending birth and childcare leave](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-15741), BOE, accessed 2026-10-12
- [Royal Legislative Decree 2/2015, consolidated text of the Workers' Statute (article 48.4)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430), BOE, accessed 2026-10-12
- [Law 20/2007, Self-Employed Workers' Statute (article 38 and third additional provision: rebate and compulsory temporary incapacity cover)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-13409), BOE, accessed 2026-10-12
- [Law 35/2006, on Personal Income Tax (article 17.2.a)](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), BOE, accessed 2026-10-12