New special temporary incapacity situations introduced and changes made to reduction in working hours for care of relatives in Spain

Royal Decree-law 31/2026 of October 20, 2026 to improve social security protection and other social measures, published in the Official State Gazette on October 21, 2026, amends, among other provisions, the General Social Security Law and the Workers’ Statute (WS) in order to strengthen protection in relation to temporary incapacity and the care of minors with cancer or another serious illness. This Royal Decree-Law must be ratified by the lower house of the Spanish parliament.

The new labor and social security measures notably include the following:

• Temporary incapacity. Special temporary incapacity situations due to common contingencies have been introduced: a disabling medical condition due to classified secondary menopausal disorder and injuries resulting from gender-based violence. 
  • In all the special situations, the benefit is paid by the relevant managing entity or mutual insurance company from the day after the first day of leave, while the employer is responsible for paying the employee’s full salary for the first day of leave. 
  • In the special temporary incapacity situation arising from the donation of organs or tissues for transplant purposes, the benefit is equivalent to 100% of the computation base. 
  • No minimum contribution period is required in any of these cases, except in the 39th week of pregnancy.

The special temporary incapacity situations have also been reorganized, bringing together both existing situations and the cases that have just been introduced:

The computation base for the temporary incapacity benefit is the contribution base for the month immediately preceding the month in which the triggering event occurred, divided by the number of days covered by that contribution base. In the case of occupational contingencies, the contribution base is calculated excluding overtime payments, to which the overtime payments made in the year preceding the month in which the triggering event occurred, divided by 365, are added. Specific rules are provided for employees who joined the company in the month preceding the start of the leave or in the same month that the leave commenced.

This regulation will take effect on December 1, 2026.

• Reduction in working hours (article 37.6 of the WS)

The proportional reduction in salary has been reintroduced and the spouse or civil partner and the civil partner’s blood relatives have once again been included.

It also allows the age limits applicable to the care of children with cancer or another serious illness to be extended up to the age of 18 and in certain cases, up to the age of 23. 

In addition, entitlement to the reduction in working hours will continue until the beneficiary reaches the age of 26, provided that, before reaching the age of 23, they are also certified as having a degree of disability of 65% or more. As an exception, the right to the reduction in working hours will continue beyond the age of 26 where the beneficiary is certified as having a disability of 65% or more, or has been officially recognized as being in a situation of Grade III dependency. 

This right may be granted to both parents, guardians or foster carers, on an alternating basis or simultaneously. Where there is more than one dependent person within the same family unit who meets the requirements, the right to a reduction in working hours may be granted to both, provided that they each meet the requirements for the reduction individually and that it relates to the care of different persons. 

Regarding social security benefit for the care of children with cancer or another serious illness, the protected situation includes a hospital stay or equivalent situation, under the terms to be established by implementing regulations and eligibility must be proven through a report issued by a primary care or specialist physician of the public health service. The benefit may be extended beyond the age of 26 in exceptional cases and may be granted to both parents, guardians or foster carers, on an alternating basis or simultaneously. Where both individuals simultaneously exercise the right in order to care for the same person, each shall receive a benefit equivalent to 50% of their computation base, irrespective of the percentage reduction in their working hours.

This regulation shall apply from October 23, 2026. 

• It is envisaged that primary legislation enacted to provide extraordinary protection in the aftermath of a catastrophic event may determine that benefits such as temporary incapacity, permanent incapacity, or death and survivors’ benefits be treated as occupational contingencies.
• The Decree-Law also includes changes in relation to widow’s pensions, orphan’s pensions and other pensions.