• All workers "employed by others", in both the private sector and Public Adminstration, who take periods of leave to take care of each child, whether natural or adopted, or of foster children, in the case of permanent or preadoption family foster care, although these situations may be provisional, and to take care of a family member up to the 2nd degree of consanguinity or affinity, who for reasons of age, accident, illness or incapacity cannot take care of themselves and is not in paid employment
  

For these purposes,|art.  46.3 of Legislative  RD  2/2015, of 30 October, by which the Consolidated Text of the Law on the Workers' Statute is approved, establishes that:

The workers will have the right to a period of leave no greater than 3 years in order to attend to the care of each child, whether biological or adopted, or in cases of pre-adoption guardianship or  permanent foster care, to be counted from the date of the birth, or if applicable, from the judicial or administrative decision".

"Workers will also have the right to a period of leave no greater than two years, unless more time is established by collective bargaining, in order to care for a family member, up to the second degree of blood relationship or affinity, who due to their age, accident, illness or incapacity cannot take care of themselves, and is not in paid employment." 

"The leave described in this section, which can be taken in partial fractions , constitutes an individual right for both male and female workers. However, if two or more workers in the same company were entitled this right for the same causal event, the employer may limit simultaneous exercise of said right when this will affect company operations."

• Self-employed workers in the Special Systems for Sea Workers and the Self-employed Workers.

Contributions are considered to have been effectively paid for the purposes of retirement, permanent disability, death and survival, childbirth and childcare benefits:

1. The periods of up to three years of leave that workers enjoy, pursuant to Article 46.3 of the reworded text of the Workers' Statute Law (ET), for the care of each child or minor in permanent foster care or foster care for the purpose of adoption.

2. The first three years of leave that workers take off, in accordance with Article 46.3 of the ET,to care for other family relatives up to the 2nd degree by blood or affinity who, due to their age, injury, illness or disability, are not able to take care of themselves independently, and do not carry out paid work.

3. Contributions made during the first three years of the period of reduced working hours, under the terms of Article 37.6 of the ET, for direct care of a child under the age of 12, of a disabled person who is not gainfully employed, of the spouse or common-law partner or of a relative up to the 2nd degree of consanguinity or affinity, including the common-law partner's blood relative, who for reasons of age, accident or illness cannot look after themselves, and are not gainfully employed, will be calculated increased to 100% of the amount that would have corresponded if the working hours had been maintained without this reduction in working hours.

4. Contributions made during the periods in which the working day is reduced pursuant to the final paragraph of section 4, as well as the third paragraph of section 6, of Article 37 of the ET, for the care of an infant and for the care of minors affected by cancer or another serious illness, respectively, will be calculated increased to 100% of the amount that would have corresponded if the working day had been maintained without this reduction, for the purposes of benefits for retirement, permanent disability, death and survival, birth and care of a minor, risk during pregnancy, risk during breastfeeding and temporary incapacity. 

5. When the leave referred to in paragraphs 1 and 2 have been preceded by a reduction in working hours under the terms set out in Article 37.6 of the ET, the contributions made during the reduction in working hours shall be calculated as 100% of the amount that would have been paid if the working hours had been maintained without the reduction .
6. If the periods indicated above are not enjoyed in full, only the periods that were actually taken will be calculated for contribution purposes.
   
7. The calculation will begin for a new period of effective contribution for each leave from work which successive children or minors or other family members may give rise to.

• It will be calculated for seniority purposes..
• The right will be granted to attend professional training courses.
• During the first year, the worker will have the right to reserve their work post; if the case involves large families, the period will be extended to the first 15 or 18 months of leave, according to the category. After the relevant period has expired, they will retain the right to a job position in the same professional group or equivalent category.

• Will be considered as a situation of assimilated contribution.
• Cannot be calculated as contributory employment in order to obtain these benefits.
• The required contribution period can be calculated by taking into account the 6-year period prior to the legal unemployment situation, or to the moment when the obligation to contribute ended, for the equivalent time that the worker has remained on a forced leave of absence.

With a view to granting retirement, permanent disability, death and survival, and maternity and paternity benefits, the period of leave considered to be the "effective contribution period" will serve:

• To determine the minimum contribution periods for entitlement to benefits.

• To determine the regulatory basis  of the benefit that arises. For calculation purposes, the contribution basis to be considered will consist of:

  • The average of the contribution bases for the 6 months immediately prior to the beginning of the period of leave of absence to care for the child, fostered minor or other family member.

  • If this 6 month contribution period has not been confirmed, the average of the certifiable contribution bases for the period immediately prior to the beginning of leave will be calculated.

• To determine the percentage applicable to certain benefits, such as retirement.

• Maintain the right to the Social Security  health care benefits.

• During this period, beneficiaries will be considered to have active contributor status.

For the period that the worker remains on leave of absence that exceeds the period considered to be an effective contribution period, they will be considered to have assimilated contributor status in order to access Social Security benefits, except for temporary disability, maternity and paternity benefits.

• The right to the recognition of a non-economic benefit does not expire, so the person can claim it at any time, and this may give rise , if this were the case, to the revision of the amount of benefits already recognised, as well as the recognition of new benefits denied earlier as the period of leave with the reservation of the work position was not calculated as effectively contributed.
  
• This fact of non-prescriptiveness will be understood, without prejudice to the economic effects of the revision or the recognition of the benefit are produced as of 3 months before the date on which the corresponding application is submitted.

• Companies must inform the Social Security Treasury General, within 15 days from the start of the period, of the start and end of periods of leave from work taken by workers to care for a child, dependent minor or other family members, with the right to the reservation of the work position.

• Failure to provide this notification may be subject to the corresponding penalty, depending on the seriousness of the breach, in accordance with Legislative RD  5/2000 of 4 August approving the Consolidated Text of the Law on Labour Infringements and Penalties.

Interim contracts signed in order to substitute workers in a situation of leave for the care of a child, will have the right to a reduction in the company's contribution to the Social Security for common contingencies, when these contracts are signed with the beneficiaries of unemployment benefit, on a contributive or assistance level, who have been receiving the benefit for over 1 year.

All that has to be done is to state the corresponding period contributed at the time it is necessary to justify its origin.