Spain's Real Decreto‑ley 31/2026: Two New Sick‑leave Cases and a 75% Cut in Employer Contributions for Workers Aged 62+

Spain’s Real Decreto‑ley 31/2026, introducing two new temporary‑incapacity categories and a 75% reduction in employer contributions for workers aged 62 and over, concerns proposed changes to Spanish labour and social security law. This explainer is written for employers, payroll providers, HR teams and in‑house counsel who need a practitioner‑facing summary of the measures, how temporary incapacity (incapacidad temporal) is managed in Spain, and what steps compliance teams should take. Where the article refers to the decree’s precise commencement dates, BOE reference numbers and technical parameters, the authoritative source is always the official text published in the Boletín Oficial del Estado and current Seguridad Social guidance, which should be checked before any measure is relied upon.

Who this article is for: employers, payroll teams, HR professionals, in‑house counsel, employment lawyers in Spain and advisers who need a practitioner‑facing summary of the decree, its two new incapacity cases, the 75% employer contribution reduction for workers aged 62 and over, timing and transitional rules, an action checklist, and detailed FAQs with implementation guidance. Because measures of this kind can be subject to amendment during the legislative process, each specific figure and date should be verified against the primary source before action is taken.

What is a Real Decreto‑ley and is it in force?

A real decreto‑ley (royal decree‑law) is an exceptional legislative instrument that the Government may adopt, under Article 86 of the Spanish Constitution, in cases of extraordinary and urgent need. Unlike an ordinary law passed through the full parliamentary process, a royal decree‑law has the force of law from the moment it is published in the BOE, but its continued validity depends on subsequent parliamentary confirmation. For Real Decreto‑ley 31/2026, employers should confirm the exact BOE reference and publication date against the official BOE database, as these details determine the applicable commencement date for each measure.

The decree is reported to introduce two new special cases of temporary incapacity alongside a targeted reduction in employer social security contributions. Where a royal decree‑law is in force, employers cannot treat it as a mere future proposal; the obligations and benefits apply from the applicable entry‑into‑force date, even while Congress completes its validation review. That said, the possibility of amendment or rejection in Parliament means prudent employers should implement the changes while monitoring the validation process closely and confirming details against the BOE text.

Royal decree‑law procedure and validation by Congress

Under Spanish constitutional procedure, every royal decree‑law must be submitted to the Congress of Deputies for debate and a vote on whether to validate it (convalidación) or repeal it. Under Article 86 of the Constitution, this vote must take place within 30 days of its promulgation. Congress may ratify the decree or, alternatively, choose to process it as an ordinary bill (tramitación como proyecto de ley), which can introduce amendments. The practical effect for employers is that the core provisions of a decree in force are enforceable immediately, but the final, settled version of the law may differ if Parliament elects to amend it during ordinary processing.

Which provisions are immediately effective vs staggered

Where a royal decree‑law contains several distinct measures, it is common for some provisions to apply from the publication date while others carry a deferred or staggered entry into force set out in the decree’s own transitional and final provisions. Employers should read the final clauses of the decree carefully to confirm the exact start date applicable to each amendment, in particular whether the new incapacity cases and the contribution reduction share a single commencement date or follow separate timetables. The authoritative wording is in the BOE text, and any ambiguity should be resolved by reference to that primary source rather than secondary summaries.

The two new special cases of temporary incapacity (incapacidad temporal)

Incapacidad temporal is the Spanish social security status that applies when a worker is temporarily unable to work due to illness or injury and receives medical attention from the public health service, entitling them to a benefit in place of ordinary salary for the duration of the incapacity. The decree is reported to expand the recognised situations by creating two new special cases of temporary incapacity, both of which respond to long‑standing calls to adapt occupational health protection to specific health and safety realities.

The first new case concerns a coded secondary menopausal disorder (trastorno menopáusico secundario codificado). The second addresses temporary incapacity arising from injuries resulting from gender‑based violence. Both represent targeted additions to the incapacidad temporal framework rather than wholesale reform of the sick‑leave system, and both require employers and HR teams to recognise, code and manage these absences in line with the decree and Seguridad Social practice. Because these categories are new, employers should expect to update absence‑management procedures, train HR staff on the correct handling, and document each case thoroughly.

Coded secondary menopausal disorder, definition, diagnosis, and coding

The first of the two new incapacity cases recognises a coded secondary menopausal disorder as a distinct ground for temporary incapacity. In practice, this means a worker experiencing a medically diagnosed and coded disorder secondary to menopause may be certified as temporarily incapable of work and receive the corresponding incapacidad temporal protection. The key operational features for employers are that the condition must be medically diagnosed and recorded using the relevant clinical code, and that certification follows the standard medical pathway through the public health service, as with other temporary incapacity cases.

For HR and payroll teams, the main points of attention are correct identification of the absence as a recognised incapacidad temporal case, retention of the associated medical certification, and proper processing within payroll and social security systems. Employers should not attempt to second‑guess clinical diagnoses; their role is to ensure the absence is managed consistently, that the correct contribution treatment is applied, and that confidentiality around sensitive medical information is maintained in line with data‑protection law. Where there is doubt about coding or administrative treatment, Seguridad Social guidance should be consulted.

Injuries from gender‑based violence, definition, evidence and protective measures

The second new case covers temporary incapacity for injuries resulting from gender‑based violence (violencia de género). This recognises that physical or psychological injuries sustained as a consequence of gender‑based violence can give rise to a legitimate incapacidad temporal, and brings such situations within the protective scope of the social security system. For employers, this case is particularly sensitive because it intersects with existing statutory protections for victims of gender‑based violence, including rights relating to confidentiality, employment protection and working‑time adjustments recognised under Spanish law.

Employers must handle these absences with strict confidentiality and avoid any treatment that could disadvantage the affected worker. Documentation requirements should follow the applicable medical and administrative pathway, and HR should be trained to recognise that a worker invoking this protection may also be entitled to other safeguards under Spanish law on gender‑based violence. A conservative approach, recognising the incapacity, applying the correct administrative treatment, protecting the employee’s privacy, and signposting support, is strongly advisable. As with the menopausal disorder case, the governing detail is in the BOE text and should be read in conjunction with Seguridad Social procedures.

75% reduction in employer common‑contingency contributions for workers aged 62+

The most financially significant element for most businesses is the reported 75% reduction in employer contributions for common contingencies (cotizaciones por contingencias comunes) in respect of workers aged 62 or over during periods of temporary incapacity. Common‑contingency contributions are the social security contributions that fund protection against non‑occupational illness and injury and related benefits; the employer pays the larger share of this contribution on top of the worker’s deduction. A reduction to the employer portion for eligible workers during sick leave represents a meaningful payroll saving and a clear incentive to support the retention of older staff.

This reduction applies specifically during the periods when an eligible worker is in a situation of temporary incapacity. It does not alter the worker’s entitlement to their incapacidad temporal benefit; rather, it lowers the employer’s social security cost for that worker while the incapacity lasts. Employers should treat the percentage and the age threshold as statutory parameters to be confirmed directly against the BOE text, and should not approximate or extend them beyond what the decree provides.

Eligibility, which workers, how age is determined, and combined situations

Eligibility turns on two factors: the worker must meet the applicable age threshold, and the worker must be in a situation of temporary incapacity. The practical questions for payroll teams are how age is determined, typically by reference to the worker’s calendar age at the relevant point in the incapacity period, and how to treat workers who reach the threshold during an ongoing incapacity. Employers should verify each worker’s date of birth against reliable records and apply the reduction only where the statutory conditions are clearly met.

Where a worker’s circumstances are complex, for example, overlapping absences, phased returns, or multiple short incapacity episodes, employers should apply the reduction strictly in line with the decree and confirm the correct treatment with Seguridad Social where necessary. The safest course is to document the basis for applying the reduction in each case so that the saving can be substantiated if queried.

Scope, what contributions are reduced and what remains payable

The reduction targets the employer’s common‑contingency contribution line for eligible workers during temporary incapacity. It is important to understand that this is a reduction in one specific contribution component, not a blanket exemption from all social security obligations. Other contribution lines, such as those relating to occupational contingencies, unemployment, vocational training, FOGASA and other heads of contribution, as applicable, continue to be governed by their own rules and are not covered by the reduction unless the decree expressly states otherwise.

Employers should therefore identify precisely which line of their contribution liquidation the reduction affects, apply the correct code, and leave the remaining contribution lines unchanged. Misapplying the reduction to the wrong contribution base risks both under‑ and over‑payment of social security, either of which can trigger regularisation and potential penalties. The exact scope should be confirmed against the BOE wording and reflected accurately in the payroll software configuration.

Illustrative payroll calculation

Consider an illustrative worker aged 62 who is on temporary incapacity for a full month. Assume, for illustration only, an employer common‑contingency contribution of €400 for that period under the standard rate. Applying a 75% reduction means the employer pays only 25% of that line, €100, producing a saving of €300 for a single month for that one worker. Multiplied across several eligible workers, the aggregate payroll impact can be considerable. These figures are purely illustrative; actual amounts depend on each worker’s contribution base and the rates in force. Employers should model their own data and confirm treatment with their payroll provider before relying on any saving.

Timing, transitional rules and retroactivity

The entry into force of the decree is tied to its publication in the BOE, subject to any specific commencement dates set out in the decree’s transitional and final provisions. Employers must check whether every measure, the two new incapacity cases and the contribution reduction, shares a single commencement date, or whether any provision carries a deferred or staggered start. The only reliable source for these dates is the BOE text itself, and each date relied upon should be traceable to that source.

On retroactivity, employers should proceed with caution. Social security contribution adjustments are generally forward‑looking from the applicable entry‑into‑force date unless the legislation expressly provides otherwise. Employers should not apply the reduction to closed pay periods or past incapacity episodes without clear written confirmation from the BOE text or Seguridad Social guidance that such retroactive application is permitted. Where there is any doubt, the conservative approach is to apply the reduction only prospectively from the confirmed start date and to seek regulator confirmation before adjusting historical filings.

Practical steps for employers, immediate checklist

Employers should prepare to implement the measures once their entry into force and precise parameters are confirmed. The following steps are designed to secure compliance with minimal legal risk while capturing the available contribution saving:

• Update payroll systems and contribution codes. Configure your payroll software to recognise eligible older workers in temporary incapacity and to apply the reduction to the correct common‑contingency contribution line.
• Train HR on the new incapacity codes and evidence requirements. Ensure HR teams can identify and correctly process the coded secondary menopausal disorder and gender‑based violence injury cases, and understand the confidentiality obligations attached to each.
• Update absence policies and internal forms. Revise sickness‑absence policies, absence notification forms and manager guidance to reflect the two new incapacidad temporal cases.
• Contact Seguridad Social for procedural clarifications. Where coding, filing or eligibility questions arise, seek official guidance rather than relying on assumptions.
• Model the financial impact and update budgets. Quantify the expected contribution savings for your eligible workforce and reflect them in payroll forecasts and budgets.
• Keep thorough records. Retain the evidence needed to substantiate each reduced contribution, including age verification and incapacity documentation.

Notification and filings with Seguridad Social

Applying the reduction correctly depends on using the appropriate contribution code in your social security liquidation (through the Sistema de Liquidación Directa) and ensuring that filings reflect the reduced common‑contingency amount for eligible workers. Employers should verify, through Seguridad Social guidance and the BOE text, whether any specific notification or administrative step is required to activate the reduction, and should ensure that monthly contribution filings are accurate. Errors in filing can lead to regularisation, so a careful reconciliation between payroll output and the social security submission is essential each period.

HR policies and employee communications

HR policies should be updated to explain how the two new incapacity cases are recognised and managed, with particular emphasis on confidentiality and non‑discrimination. Employee communications should be clear, sensitive and consistent, especially for the gender‑based violence injury case, where privacy and protective measures are paramount. Managers should be briefed so that they handle disclosures appropriately and direct affected employees to the correct internal processes and support, without exposing sensitive information.

Interactions with other leave regimes and protections

The two new incapacity cases do not operate in isolation. They sit alongside existing Spanish rules on sickness absence, related health‑based leave measures and the broader framework of protection for victims of gender‑based violence. Employers must be alert to where these regimes intersect and apply each according to its own statutory conditions, taking a conservative approach where the boundaries are not immediately clear.

Menstrual and menopause leave, short note

The new coded secondary menopausal disorder case is distinct from existing provisions relating to menstrual health, including the specific incapacidad temporal for painful or incapacitating menstruation introduced by Ley Orgánica 1/2023. Employers should not conflate these regimes: each has its own conditions and administrative treatment, and absences should be classified according to the medical certification and the applicable legal category. Consistent HR policies that clearly distinguish between these situations will reduce the risk of misclassification and ensure correct payroll and contribution treatment.

Gender‑based violence protections and confidentiality

The gender‑based violence injury incapacity case interacts with the wider body of protections for victims of gender‑based violence under Spanish law, including those recognised in Ley Orgánica 1/2004 and in the Workers’ Statute (Estatuto de los Trabajadores), which include safeguards around employment protection and confidentiality. Employers should ensure that recognising an incapacity in these circumstances does not undermine other rights the worker may hold, and that all handling respects strict confidentiality. Where protections overlap, the employer should apply the most protective treatment and seek legal advice if the correct approach is uncertain.

Risk, parliamentary validation and next steps if the decree is amended

Because a royal decree‑law must be validated by the Congress of Deputies within 30 days, there is a degree of legal risk until that process concludes. Parliament may ratify the decree, process it as an ordinary bill with amendments, or decline to validate it. Prudent employers will prepare to implement the measures while treating the validation outcome as a point to monitor closely. The likely practical effect is that core provisions remain stable, but employers should build in the flexibility to adjust payroll configuration and HR policies should the final text change. Maintaining clear records of how the reduction has been applied will make any subsequent adjustment straightforward if Parliament alters or repeals the decree.

Comparison: before and after the decree

The table below summarises the key reported changes on three axes: the new incapacity categories, employer contribution treatment for workers aged 62 and over during temporary incapacity, and the administrative obligations that follow.

Model payroll worked example and template

To illustrate the saving in context, imagine an employer with three eligible workers aged 62 or over, each on temporary incapacity for one month, and each generating an illustrative employer common‑contingency contribution of €400 under the standard rate. Before the decree, the employer would pay €1,200 across the three workers for that line. After applying a 75% reduction, the employer pays only 25%, €300 in total, producing an illustrative monthly saving of €900. These figures are illustrative only; actual results depend on individual contribution bases and the rates in force.

A practical payroll template to model the reduction should capture, at a minimum: the worker’s date of birth and age at the incapacity date; the incapacity start and end dates; the applicable common‑contingency contribution base; the standard employer contribution; the reduction applied; the net employer contribution payable; and a field for supporting documentation references. Payroll teams should populate this model with their own data and confirm the treatment with their payroll provider before relying on any projected saving.

Key questions and answers

The questions below address the issues HR and payroll teams most frequently raise about the decree. They are concise summaries; the authoritative detail is always the BOE text and official regulator guidance.

Frequently asked questions

Is the decree already in force? A royal decree‑law takes effect on the date stated in its text following publication in the BOE, subject to validation by the Congress of Deputies within 30 days. Confirm the exact BOE reference and publication date against the official BOE database before relying on any measure.

What are the two new temporary incapacity cases created? The decree is reported to establish two new cases: a coded secondary menopausal disorder (trastorno menopáusico secundario codificado) and temporary incapacity for injuries resulting from gender‑based violence.

Who can benefit from the employer contribution reduction? Workers aged 62 or over during their period or periods of temporary incapacity. Employers should check the decree text and official guidance for precise eligibility conditions and apply them strictly.

Do employers need to notify Seguridad Social to apply the reduction? Employers must apply the correct contribution code and maintain supporting evidence. Confirm any specific administrative steps against the BOE text and Seguridad Social guidance before relying on the reduction.

Could Congress amend or repeal the decree? Yes. A royal decree‑law must be validated by Congress within 30 days; Parliament may ratify it, process it as an ordinary bill with amendments, or decline to validate it. Employers should monitor the outcome and be ready to adjust.

Can the reduction be applied retrospectively? The decree’s own text determines retroactivity. Employers should not apply the reduction to closed pay periods without written confirmation from the BOE text or Seguridad Social, and should otherwise apply it prospectively.

What documentation should employers keep? Medical certificates, incapacity codes, age verification records, payroll runs, contribution ledger entries, and any correspondence with Seguridad Social that supports the reduced contribution.

How does this interact with existing menstrual leave provisions? The new coded menopausal disorder case is distinct from the incapacidad temporal for incapacitating menstruation. Each regime should be applied according to its own statutory conditions, with consistent HR policies to avoid misclassification.

Conclusion and next steps

Real Decreto‑ley 31/2026’s two new sick‑leave cases and the reported reduction in employer contributions for workers aged 62 and over carry significant practical consequences for Spanish employers. The immediate priorities are clear: confirm the decree’s parameters and commencement dates against the BOE text, configure payroll to apply the reduction correctly, recognise and code the new incapacidad temporal cases, update HR policies and absence procedures, keep robust records, and model the financial impact across the eligible workforce. Because a decree of this kind remains subject to validation by Congress, employers should also monitor the parliamentary outcome and retain the flexibility to adjust if the final text changes.

Given the sensitivity of the new incapacity cases and the technical nature of the contribution reduction, a compliance review with a qualified Spanish employment lawyer is strongly recommended before relying on any saving or finalising revised policies.

Sources

1. Boletín Oficial del Estado (BOE)
2. Congreso de los Diputados
3. Seguridad Social (Instituto Nacional de la Seguridad Social)
4. Ministerio de Inclusión, Seguridad Social y Migraciones
5. Consejo General de la Abogacía Española, Legislación
6. EUR‑Lex (EU legal database)
7. International Labour Organization (ILO)