Baja por enfermedad común España 2026 — 60% / 75% scaling, mejora convencional, INSS process

• The three phases of Spanish sick leave
• How the base reguladora is calculated
• Mejora convencional: which convenios top up
• Transition to incapacidad permanente

Days 1-3 (carencia): unpaid by Seguridad Social. Some convenios collectively absorb this — the most generous (banking, large industrial) cover the 3 days at 100% from the employer.

Days 4-20: EMPLOYER pays 60% of base reguladora directly. This is mandated by Article 13 of the Estatuto de los Trabajadores. Many convenios increase this to 75-100% (mejora convencional).

Days 21+: SEGURIDAD SOCIAL takes over at 75% of base reguladora. Employer can still continue mejora convencional payments to top up to 100% — this is decided by the convenio, not the law.

Maximum: 365 days, extendable by another 180 days by INSS Tribunal Médico assessment. After 545 cumulative days, mandatory transition to incapacidad permanente assessment.

The base reguladora for incapacidad temporal is your AVERAGE base de cotización over the last calendar month before the baja. For employees with regular monthly salary, this approximately equals: monthly gross + 1/12 of pagas extras + variable bonuses.

The base de cotización itself is capped at the topMaximum del régimen general: in 2026, €4,720/month gross. Earners above this cap receive prestaciones based on the cap, not their actual salary. High earners typically negotiate private 'salud' insurance to cover the gap.

If your last month was atypical (you started mid-month, took unpaid leave, etc.), Seg-Social uses the 'media diaria' calculation — divide the previous 90 days of cotización by 90 to get a daily figure.

The mejora convencional is an employer-paid top-up that brings the public benefit (60%/75%) to 100% of base reguladora for a period determined by the convenio.

Banca (banking): typically 100% for the first 12 months at 100% — the most generous in Spain.

Convenio Estatal de Industrias Químicas (chemicals): 100% for 6-12 months depending on tenure.

Convenio Marco Estatal de Servicio de Atención (Healthcare assistance): 100% for 30-60 days.

Convenio Comercio en general (retail): typically the legal minimum (60%/75%) — no significant mejora.

Hostelería (hospitality): minimum legal floor only.

Always search 'BOE convenio' + your sector + year to find the current convenio text.

After 365+180 = 545 days, INSS mandatorily assesses you for incapacidad permanente. Four levels: parcial (partial — light reduction), total (cannot do your specific job, can do a different one), absoluta (cannot do any job), gran invalidez (need help with daily living).

Each level pays a different percentage of the base reguladora: parcial = 24 monthly payments lump sum; total = 55%/year (75% if age 55+); absoluta = 100% of base reguladora; gran invalidez = 100% + 50% supplement for personal care.

Reapplying after rejection: you have 30 days to file a 'reclamación previa' with INSS, then access to Juzgado de lo Social.

Many workers prefer to NEGOTIATE incapacidad permanente parcial / total even if they could keep working — the lump sum or the partial pension can be substantial. Get advice from a lawyer specialising in Seguridad Social before accepting any INSS decision.