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:
- 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.
- 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:
- 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.
- If the TD is caused by occupational contingencies:
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.
- 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.
- 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.