General regulation:

It is the result of dividing the amount of the worker's contribution basis in the month prior to the one in which the disability commences by the number of days said contribution refers to (this divisor will specifically be: 30, if the worker earns a monthly salary; 30, 31 or 28, 29 if it is a daily wage).

However, if the worker joins the company in the same month as his disability begins, the BR taken will be the contribution basis of said month, divided by the number of days for which contributions have been made. When the worker has not been employed for the whole of the previous month, the divisor will also be the number of days for which contributions have actually been made.

In cases of employment injury or occupational sickness:

The BR is obtained by adding two addends:

• The contribution basis for leave due to professional causes from the previous month, excluding overtime, divided by the number of days said contributions correspond to.

• The contribution for overtime in the previous calendar year, divided by 365 days, unless the seniority in the company is lower, in which case, the number of days of work in the company will be expressed, excluding those of the month of termination.

 In cases of multi-employment:

This is calculated by entering all the contribution bases in the different companies, applying the legal ceiling for the purposes of contribution.

In the case of part-time workers, whatever their length of service:

• The daily contribution base will be the result of dividing the sum of the accredited part-time contribution bases since the last employment registration, with a maximum of 3 months immediately prior to the event, by the number of calendar days included in the period.
  
  The benefit is paid for all calendar days on which the interested party is in a temporary disability situation.
  
  The above does not affect the calculation of the maximum duration period of the temporary disability (TD) situation, which is always carried out according to the number of calendar days in this situation.

• When the activity is interrupted and the managing or partner Entity assumes payment of the benefit, the benefit calculation base is recalculated:

• The new daily BR will be the result of dividing the sum of the contribution bases accredited in the company during the 3 months immediately preceding the date of the causal event by the number of calendar days comprising that period.

• If the worker has been working for the company for less than 12 months, the contribution base will be the result of dividing the sum of the accredited contribution base by the corresponding number of calendar days.
  
  The subsidy is paid for all calendar days on which the interested party is in a TD situation.

• When the contract expires and benefit payment is assumed directly by the managing or partner Entity, the amount paid in benefit will be the equivalent to what would be due as unemployment benefit.

In the case of contracts for training and apprenticeship/research staff under training:

• The BR will be the minimum contribution basis under the General System, if for a worker with a training and apprenticeship contract.
• For research staff under training, the BR will be that for group 1 contributions in the General System.

In the case of workers in the performing arts and bullfighting sectors, be it for common or occupationally related causes:

The BR will be the result of dividing total contributions for the year preceding the causal event or the daily average for the accredited contribution period by 365, if less than one year. 

In the case of workers included in the special System for salaried farm workers:

1. If the worker pays contributions for actual working days and works less than 22 such days per month:
   Article 4 of Royal Decree 1131/2002 of 31 October 2002 regulating social security for part-time workers is applicable. In other words, they are equated to part-time workers. The TD regulatory BR for common and professional contingencies is the same.

   The BR is calculated on the actual contribution basis of the company where the causal event occurred.

2. If the worker works 22 or more days a month, this means that the contribution is paid on a monthly basis:

• Occupational TD contingencies:

  Contribution basis for occupational contingencies for the month prior to the month of sick leave.
  This excludes non-periodic items of remuneration (overtime) or those whose periodicity is greater than monthly and includes the average of the contribution bases corresponding to these items during the twelve calendar months immediately prior to the start date of the benefit or, if this is less, the period of registration in the company to which the worker belongs.

• Common TD contingencies

The generally established rules apply.

In the case of workers included in the special System for domestic employees:

1. If it is TD derived from common contingencies

   The BR is made up of the contribution basis for the month preceding the month of sick leave, divided by 30, irrespective of the number of days in that month.

2. If the TD is caused by occupational contingencies:

   Full-time workers:
   

   The BR will be made up of the contribution basis of the domestic employees corresponding to the month prior to the month of sick leave, divided by 30.

   Part-time Workers:

   The BR shall consist of the average of the contribution bases for the 3 months immediately preceding the date of the causal event, without the need to take into account the average overtime. According to RD-Law 3/2012, in this case, these workers cannot work overtime.

3. Pluri-employment and part-time work

   When a domestic employee has several part-time contracts and the sum of their contribution bases are equivalent to that of a full-time worker, they are assimilated to full-time workers for the purposes of calculating the days worked and causing benefits, and part-time workers for the purposes of recognising entitlement and calculating benefits.

   The BR is calculated by calculating the contribution bases of the different companies, and the maximum contribution ceiling applies.
4. Part-time and full-time pluri-employment

   If the domestic employee works simultaneously full-time for one employer and part-time for another, the determination of the corresponding portion of the daily BR shall be made for each job in accordance with its scheme, without the base being allowed to exceed the maximum contribution ceiling.

• 60% from the 4^th day to the 20^th, inclusive.
• 75% from the 21^st day onwards.

• 75% from the day the worker becomes entitled to the benefit.

Special TD situations for female workers:

• Secondary disabling menstruation: 
  • From the first day to the 20^th: 60% of the base rate. From the twenty-first: 75% of the base rate.

• Termination of pregnancy, voluntary or otherwise, and first day of the thirty-ninth week of gestation:
  • First day: salary. From the second to the twentieth day: 60% of the base rate. From the 21^st day: 75% of the base rate

When workers are in a situation of temporary disability (TD) due to common contingencies and during that time their contract is terminated:

• They will continue receiving TD benefit in an amount equal to their corresponding unemployment benefit until said situation comes to an end, and will then acquire legally unemployed status if the contract was terminated for any of the legal causes that give rise to said status and start receiving, if they meet the necessary requirements, their corresponding contributory unemployment benefit, having started receiving said benefit on the termination date of the contract, or the unemployment benefit. In this case, the time that they have been in the situation of TD will be subtracted from the period for collecting unemployment benefit and counted as having been used up, starting from the termination date of the employment contract.

• The SPEE will pay the Social Security contributions, paying the full amount of the worker contribution for the period that is subtracted as having been used up, even when unemployment benefit has not been requested and without a situation of continuity it becomes a situation of permanent disability or retirement, or the death of the worker occurs that gives entitlement to death and survival benefits. 

When workers are in a situation of TD due to occupational contingencies and during that time their employment contract is terminated:

• They will continue to receive the TD benefit in an amount equal to that which they were already receiving, until this situation comes to an end. They then acquire the status of legally unemployed and start receiving the corresponding unemployment benefit, if they meet the necessary requirements. In this case, the time spent in a situation of TD will not be subtracted from the period of receiving said benefit following the termination of the contract or unemployment benefit.

When the worker is receiving full unemployment benefit and enters into a situation of temporary disability (TD),  the following categories must be differentiated:

• In cases in which the TD is a reoccurrence of a previous situation that began during the term of an employment contract:
  • The amount the worker will receive for the TD benefit will be the same as the unemployment benefit.
  • In this case and in the event that the situation of TD continues once the unemployment period has finished, the worker will continue to receive same amount of TD benefit as they were previously receiving for unemployment benefit.
    
• In cases in which the TD is not a reoccurrence of a previous situation that began during the term of an employment contract, but rather a new process:
  • The worker will receive the benefit for an amount equal to the unemployment benefit for this eventuality.
  • In this case and in the event that the situation of TD continues once the unemployment period has finished, the worker will continue to receive TD benefit equal to 80% of the monthly IPREM, excluding the proportional amount of the extra payments.
• The period for collecting unemployment benefits will not be extended.
• The Managing Body of the unemployment benefits will continue to pay the Social Security contributions (the employer contribution and the 35% supplement by which the worker contribution is reduced). 

The benefit is a subsidy, the amount of which depends on the regulatory base (RB) and the percentages applicable to it.