New special sick leave from 1 December 2026: menopause, gender-based violence and who pays for the day of leave

Royal Decree-Law 31/2026 has already been published, but much of what it changes regarding temporary incapacity does not yet apply. The amendments to articles 144.4, 169.1.a), 171, 172 and 173.1 of the General Social Security Act, pursuant to its fourth final provision, «producirán efectos el día primero del segundo mes siguiente al de la publicación» [shall take effect on the first day of the second month following their publication]. Following its publication on 21 October, that date is 1 December 2026.

Until that date, the previous wording remains in force. For an advisory firm processing payroll, the difference is far from academic.

1. Two new special situations (art. 169.1.a)

The wording taking effect on 1 December arranges the special situations into a numbered list and adds two:

• Menopause: «Aquellas en las que pueda encontrarse la mujer en caso de patología limitante por trastorno menopáusico secundario codificado a tal efecto, mientras reciba asistencia sanitaria por el Servicio Público de Salud y esté impedida para el trabajo como consecuencia de dicha patología.» [Those in which a woman may find herself in the event of a limiting condition due to a secondary menopausal disorder coded for that purpose, whilst receiving healthcare from the Public Health Service and being unable to work as a consequence of said condition.]
• Gender-based violence: «Aquellas en las que pueda encontrarse la mujer como consecuencia de lesiones causadas por el hombre que sea o haya sido su cónyuge o esté o haya estado ligado a ella por relación similar de afectividad, aun sin convivencia, mientras reciba asistencia sanitaria y esté impedida para el trabajo como consecuencia de dichas lesiones.» [Those in which a woman may find herself as a consequence of injuries caused by a man who is or has been her spouse, or who is or has been linked to her by a similar affective relationship, even without cohabitation, whilst receiving healthcare and being unable to work as a consequence of said injuries.]

For the second, the law requires specific documentation prior to medical discharge, adding: «En dichos documentos deberá figurar de forma expresa la relación de causalidad entre la lesión que dio lugar a la situación especial de incapacidad temporal y el acto de violencia que determina la condena, protección o inicio de la investigación.» [Said documents must expressly state the causal link between the injury that gave rise to the special situation of temporary incapacity and the act of violence that determines the conviction, protection order or opening of the investigation.]

2. No minimum contribution period (art. 172)

From 1 December: «En las situaciones especiales previstas en el artículo 169.1.a).1.ª, 3.ª, 4.ª y 5.ª no se exigirán periodos mínimos de cotización.» [In the special situations provided for in article 169.1.a).1.ª, 3.ª, 4.ª and 5.ª, no minimum contribution periods shall be required.] Pregnancy from week 39 (the 2.ª situation) retains the periods set out in article 178.1.

3. Benefit amount (art. 171)

In situations 1.ª, 2.ª, 4.ª and 5.ª, «la prestación consistirá en un subsidio de cuantía equivalente a la del subsidio de incapacidad temporal por contingencias comunes, si bien se abonará en los términos previstos en el artículo 173.1.» [the benefit shall consist of an allowance of an amount equivalent to that of the temporary incapacity allowance for common contingencies, although it shall be paid under the terms provided for in article 173.1.]

4. The change with the greatest impact on payroll: the day of leave (art. 173.1)

Currently, under the wording still in force, for special sick leave due to secondary incapacitating menstruation and organ donation, the benefit is paid by the managing or collaborating body «desde el mismo día de baja» [from the very day of leave].

From 1 December, a single rule applies to all special situations: «En las situaciones especiales de incapacidad temporal previstas en el artículo 169.1.a), el subsidio se abonará, a cargo de la entidad gestora o colaboradora que cubra la incapacidad temporal por contingencias comunes, desde el día siguiente al de la baja en el trabajo, estando a cargo del empresario el salario íntegro correspondiente al día de la baja.» [In the special situations of temporary incapacity provided for in article 169.1.a), the allowance shall be paid, at the expense of the managing or collaborating body covering temporary incapacity for common contingencies, from the day following that of the leave from work, with the full salary corresponding to the day of leave being payable by the employer.]

Comparing the two versions, in those two situations the day of leave becomes salary payable by the employer. Payroll parameters should be reviewed before December.

5. Contributions continue (art. 144.4)

The obligation to pay contributions continues during temporary incapacity, now with a general cross-reference: «incluidas las situaciones especiales contenidas en la letra a) del artículo 169.1» [including the special situations contained in letter a) of article 169.1].

6. A transitional issue worth monitoring

The first transitional provision states that these amendments «serán aplicables a los procesos de incapacidad temporal iniciados a partir de su entrada en vigor» [shall apply to temporary incapacity processes initiated from its entry into force]. The legislation entered into force on the day of its publication, yet its effects on these articles are set for 1 December. For processes begun between both dates, the prudent course of action is to document the start date of each period of leave and follow the guidance published by the managing body.

Checklist for advisory firms

1. Start date of each leave, recorded along with its medical certificate.
2. Medical coding of the special situation (identified by the medical practitioner).
3. Documentation of gender-based violence prior to medical discharge, explicitly stating the causal link.
4. Payroll: the day of leave is payable by the employer across all special situations from 1 December.
5. Qualifying period: not required in 1.ª, 3.ª, 4.ª and 5.ª; required in 2.ª.

Frequently asked questions

From when do the new special sick leave provisions for menopause and gender-based violence apply?

From 1 December 2026: the fourth final provision of Royal Decree-Law 31/2026 sets their entry into effect on the first day of the second month following their publication.

Is a minimum contribution period required?

Not in situations 1.ª, 3.ª, 4.ª and 5.ª of article 169.1.a). For pregnancy from week 39 (2.ª), the periods set out in article 178.1 are required.

Who pays for the day of leave in special situations?

From 1 December 2026, the employer pays the full salary for the day of leave and the managing or collaborating body pays the benefit from the following day (art. 173.1 LGSS).

Do contributions continue during these periods of leave?

Yes. Article 144.4 maintains the obligation to pay contributions during temporary incapacity, including the special situations under letter a) of article 169.1.

Official sources

Do you manage payroll and sick leave in your advisory firm? See how to work with the wording in force on each date.