The financial benefit that aims to cover the loss of income that occurs during periods of leave taken due to birth, adoption, foster care and adoption for the purpose of adoption.

Employees or self-employed workers, regardless of their sex, who are in a situation of suspension of their work contract or interruption of their professional activity and who meet the necessary requirements:

• Are registered with the Social Security and affiliated.
• Proof of the required contribution periods, depending on the age of the parents:
• Being up to date on their contribution payments, if responsible for paying contributions.

More information on benefits and requirements

Subsidy equivalent to 100% of the corresponding regulatory base, which will be the result of dividing the amount of the contribution basis for common contingencies for the month immediately prior to the month of the causal event, divided by the number of days to which said contribution refers. 

This benefit is exempt from income tax (IRPF), except in the territory of Navarre.

It shall be paid for the duration of the suspension of the contract.

The following shall be grounds for termination:

• Due to the duration of the maximum periods of leave periods established in general.
• Return to work or return to work.
• Due to death of the beneficiary.
• When the beneficiary acquires the status of pensioner due to retirement or through permanent disability.

• Fraudulent actions in obtaining or keeping the benefit.
• The beneficiary shall be employed or self-employed during the rest periods, except when receiving the benefit on a part-time basis or in cases of moonlighting or moonlighting in subsequent periods.
• In the case of international adoption, when the adoption cannot be considered constituted due to a lack of appropriate documentation, if 4 weeks have elapsed since the start of the period of leave.
• Failure to provide the necessary documentation when required by the National Social Security Institute.

Application form

The following documentation must be submitted:

• Original and valid identity document.
• Family book or registration certificate of the child when this data is not automated in the Registry Office.
• Company certificate, if it has not been transmitted by the company by electronic means.
• Maternity report issued by the Public Health Service in the event of the commencement of leave prior to childbirth and in the event of the death of a child who has been in the womb for 180 days, only in the case of the biological mother.

There are several options for submitting the application:

• If you have a digital certificate or permanent Cl@ve, you can submit your application on the TU SEGURIDAD SOCIAL portal or attach the official application via our SEDE ELECTRÓNICA .
• If you cannot make the application with a digital certificate or permanent Cl@ve, you can carry out the procedure through the Social Security benefits application and proceduresplatform.
• In addition, if you do not have telematic means, you can send the application by ordinary mail or go to the Social Security Attention and Information Centre.

The management and payment of the benefit will correspond to the competent managing entity (INSS or ISM).

In view of the documentation submitted or the accredited data and, once all the requirements for entitlement to the benefit have been verified, the competent provincial director of the corresponding managing body will issue a decision and notify it within 30 days of receipt of the interested party's application, for the purposes of recognising or denying entitlement to the benefit due to birth or caring for the child.

The entitlement to the benefit expires 5 years from the day after the date of the triggering event, notwithstanding the fact that the effects came into force within the 3 months prior to the application date.

More information

• Company certificate
• Parental agreement special allowance
• Frequently asked questions