When a self-employed worker becomes ill or suffers an accident, temporary disability benefits come into play, which is commonly referred to as sick leave for the self-employed. In short, this refers to the situation where a common illness, work-related injury, or accident prevents them from continuing their activity and requires medical assistance. This coverage exists and is recognized, but it has some differences compared to the General Social Security Scheme, so it's important to understand these nuances to avoid losing rights or money along the way. If you are self-employed, you will want to know what the requirements are, how your payment is calculated, how long the benefit lasts, and how to apply for it..
Let's get straight to the point and in an organized way, because there's quite a lot to cover. You'll see which coverages are mandatory, in what circumstances you can request sick leave, what percentage you're entitled to depending on the reason, what happens to your premium while you're on leave, the new rules regarding medical certificates since 2023, how to request them, and, importantly, whether or not you can work during this time, especially in cases of multiple employment. In addition, we include practical examples to give you a reference for amounts and the finer points that often cause confusion..
What is temporary disability for the self-employed?
Temporary incapacity (TI) is the situation in which, due to common or occupational illness, or due to an accident (work-related or not), a self-employed professional cannot perform their activity and requires medical assistance. During this period, the self-employed worker may be entitled to a subsidy that partially compensates for the loss of income..
The self-employed have recognized benefits very similar to those of the General Scheme, although with particularities in contributions, requirements and management through their mutual collaborator. The regulatory base and the type of contingency explain the amount received in each stage of the leave..
Obligation to pay social security contributions and coverage for the self-employed
Generally speaking, when registering with the RETA (Special Regime for Self-Employed Workers), the self-employed worker must include coverage for temporary disability due to common contingencies; for more details on bases and contributions, consult the guide to self-employed contributionsThere are exceptions and nuances: TRADE workers have historically been exempt from some obligations and, in cases of multiple employment, contributions for common contingencies may be optional if contributions are simultaneously made to another schemeLikewise, there are particularities for those who are in the Special System for Self-Employed Agricultural Workers.
Regarding occupational contingencies (work accident and occupational disease), since January 1, 2019, coverage is mandatory in the self-employed worker's contribution. That means that, in addition to the usual coverage, you must have work accident and occupational disease coverage through your mutual insurance company..
Assumptions and requirements for accessing sick leave
To generate entitlement to sick pay, the professional must be registered or equivalent to registration in the RETA and comply, where applicable, with the prior contribution requirements. The minimum time required depends on the origin of the disability.
- Common disease: You must have contributed for at least 180 days in the last 5 years and be up to date with payments to Social Security.
- Non-work-related accident: it is treated the same as common illness in terms of benefits, with the same minimum contribution period and percentage brackets.
- Work accidentThis refers to accidents suffered on the occasion of, or as a direct and immediate consequence of, self-employment. This includes commuting accidents (during travel to or from the workplace), accidents due to force majeure unrelated to work, and accidents caused by reckless imprudence. In these professional contingencies, no prior minimum contribution is required..
- Professional illness: must be caused by elements or activities listed in Royal Decree 1299/2006 (table of occupational diseases). No prior contribution period is required.
Remember that recognizing the origin (common, occupational, non-work-related or work-related accident) is key because it determines when you start receiving payment, the applicable percentage, and the responsibilities of the mutual insurance company. If you are not up to date with your social security contributions, they will ask you for a "payment invitation" to regularize your situation.; consultation What might happen to the self-employed social security contributions?.
Duration of leave due to temporary incapacity
The ordinary duration of IT is 365 days, with the possibility of extension of 180 additional days if it is determined that, during that period, medical discharge is possible. In occupational diseases, there may be initial observation periods of 6 months, extendable for another 6 months, focused on study and diagnosis..
If no improvement is expected after the deadlines have passed, the matter may be referred for evaluation by permanent disability (total, absolute or severe disability), with effects and compatibilities different from those of IT. Below you will see how it is compatible, or not, with other activities.
Amount: how it is calculated and what percentages apply
The regulatory base for self-employed workers, for temporary disability, is normally obtained from the quote basis of the month prior to the leave divided by 30. On that basis, the percentages set by law are applied depending on the origin of the incapacity and the day of leave you are on.
- Common illness or non-work-related accidentFrom day 4 to 20, 60% of the regulatory base; from day 21, 75%.
- Work accident or occupational disease: 75% from the day after the sick leave.
Please note that, in cases of common illness or non-work-related accidents, No benefit is received on days 1 to 3And that the mutual insurance company will calculate the benefit based on the regulatory base that corresponds in each case. If your contribution base has changed in the last year, from 2023 onwards the base of the previous 12 months is averaged for the calculation of certain benefits linked to the new brackets for actual income.
Illustrative examples: with a modest base (e.g., around €653,59 per month assuming low returns), between days 4 and 20 you would receive around €13 per day, and from day 21 onwards, about €16,35 per day. In higher brackets (e.g., a base of €1.928), the 60% bracket would be approximately €38,5 per day, and from day 21 onwards, around €48,2 per day. These are illustrative figures: they will depend on your actual current base and the tables for the current year..
Do I have to continue paying my self-employed social security contributions while on leave?
Yes, but only at the beginning. While you are on sick leave, the self-employed worker must pay their social security contributions for the duration of the leave. first two months (60 days). Starting on day 61, Stop paying it and the mutual insurance company will take over. (or the corresponding managing entity), charged to the contributions for cessation of activity according to the regulations. This change was introduced with the Real Decreto-ley 28/2018which eased the burden for those who endured long periods of temporary disability.
In the case of leave for birth and childcare (maternity/paternity), things are even more favorable: The fee is 100% discounted from day one. for the duration of the leave. In addition, self-employed women returning to work after maternity leave can access a 80% bonus on common contingencies for the following 24 months (according to current conditions), a very relevant help in the return to activity.
Sick leave forms: new features from 2023
From the April 1th 2023 The management of medical reports is simplified. The employee receives only one copy of the report, but You no longer have to hand it over to your company nor to their mutual insurance company. It is the Public Health Service, the mutual insurance company, or the collaborating company that sends the data. via electronic means to the INSSCompanies access the information through the INSS Companies File (FIE).
What does this mean in practice? Less paperwork for everyone and real-time traceability. Companies with a RED obligation must send the to the INSS in a maximum period of 3 business daysIf they are not on the RED network, the communication may arrive by SMS or regular mail, and the information can also be consulted on the Social Security electronic headquarters. All of this is included in Royal Decree 1060/2022.
Types of leave for the self-employed: common, professional and due to birth
To avoid confusion, let's take a quick look at the typical scenarios and their main features. The reason for leaving the company determines the requirements, amount, and deadlines..
- Common diseaseThis is a condition unrelated to self-employment. It requires 180 days of contributions within the last 5 years. Benefits are 60% from day 4 to 20 and 75% from day 21 onwards.
- Non-work-related accident: injury unrelated to work with the same percentage scheme and minimum contribution as common illness.
- Work accidentAccident: An event that occurs during or as a direct consequence of work (including commuting accidents). The employee receives 75% of their salary starting the following day. There is no minimum contribution period required.
- Professional illness: covered by Royal Decree 1299/2006. Receives 75% from the following day. No minimum contribution required. May include observation periods.
- Birth and childcare (maternity/paternity): 16 weeks of benefit at 100% of the regulatory base (the first 6 are mandatory and uninterrupted). Additional bonuses for self-employed women upon returning to work.
How to request to be removed from the membership: procedures and documents
The procedure is simple, but it's best not to leave any loose ends. Within the first 15 days From the moment of sick leave, the situation and the status of the activity must be communicated. The "statement of the activity's status" indicates whether someone will continue to run the business or if there will be a temporary cessation of activity..
Next, you must manage the benefit with your mutual collaborator (the one you chose when you registered). They will ask for the official application and basic documentation: IDMedical certificates of sick leave/confirmation, proof of payment of the final installments self-employed workers and the aforementioned declaration of the activity's status. If you are missing any requirements, the mutual insurance company will let you know so you can correct them..
When is the benefit paid?
Normally, the income reaches end of the monthOnce the reports and the regulatory basis have been verified. Remember that in cases of common illness/non-work-related accident, the The first 3 days are free.From the 4th to the 20th, 60% is received, and from the 21st onwards, 75%. In cases of work-related contingencies, the 75% accrues from the day after the decreaseThe exact date depends on the mutual insurance company/INSS and the bank.
During the first two months of IT, the Treasury will continue to issue the freelance quota direct debit, and the benefit will be paid in at the same time. From day 61, the fee charge ceases and you continue to receive the benefit until you are discharged or the deadlines expire.
Balancing sick leave with work: multiple jobs and limits
Frequently asked question: Can I work while on sick leave? It depends. In cases of multiactivity (self-employed and salaried at the same time), case law supports that, if the disability prevents you from one activity but not the other, you can continue with the one that does not interfere with your recovery. For example, if you are on leave from your job as a warehouse worker due to a back injury, you could continue your web design work as a freelancer..
However, if you are self-employed, things get complicated: General Law of Social Security It considers that carrying out activities on one's own account or for others during sick leave may entail the suspension of benefitsIn practice, Social Security usually withdraws the subsidy if it detects incompatible activity, and then you would have to fight for it. Conclusion: Don't take risks without seeking advice; it must be proven that it does not interfere with the healing process..
From temporary to permanent disability: compatibility
If the process results in permanent disability, the rules change. In the total permanent disability He is disqualified from his usual profession, but is allowed to work in other activities compatible with his limitations and, therefore, can receive the pension and work at something else. In the permanent absolute and in the severe disabilityThe pension is incompatible with any paid work activity. Working under these circumstances may result in the loss of benefits..
Cessation of activity and temporary disability at the same time
If, after starting the IT (temporary incapacity), a situation arises... cessation of activityThe self-employed worker can continue to receive the temporary disability benefit in the same amount as the cessation benefit until it is exhausted. After that, the corresponding unemployment benefit will be paid, deducting the time spent on sick leave during that period.This arrangement prevents loss of income when both situations coincide.
Tax obligations and other procedures while you are on sick leave
Being on sick leave does not exempt you from tax obligations. You still have to file, if applicable. quarterly VAT forms and IRPF and the annual summaries, even if the activity is greatly reduced or stopped. If there is no invoicing, the declarations will show low or zero amounts, but the formal obligation remains. Consider getting advice to avoid deadlines and requirements..
Contribution requirements for birth and childcare
For maternity/paternity benefits, the contribution requirement depends on the age at the time of the event giving rise to the benefit. Under 21 years of age: no minimum requirementBetween 21 and 26 years old: minimum of 90 days in the previous 7 years or 180 in total. Over 26 years old: 180 days in the previous 7 years or 360 in the entire working lifeThese thresholds measure your access to the 16 weeks of 100% benefit.
Commuting accidents and key concepts not to forget
Since the reform of urgent measures for self-employment, accidents ongoing These are recognized as work-related: if the accident occurs on the usual commute to or from the workplace, it is considered a work-related accident. This also includes cases of force majeure external to the work and even those caused by reckless imprudence, with the appropriate treatment for professional contingencies. This completely changes the amount and the start date of the collection..
Practical examples of collection
Let's imagine a self-employed person with a contribution base equivalent to €1.000 per month. In case of common illness: from day 4 to 20 they will receive the 60% (€600 prorated per day)and since the 21st, the 75% (€750 prorated)If the leave lasts a month and a half, both periods will be combined. For the first two months you will continue to pay your fee; after that, the mutual insurance company will take over..
In the case of a work accident or occupational disease, with that same regulatory base, the benefit would be paid 75% from the next dayIf the entire month of sick leave passes, you would receive around €750 per month prorated by days, deducting your fee only if it is within the first 60 days. With higher or lower bases, the benefit goes up or down in the same proportion..
Frequently asked questions that often arise
Can I choose the health insurance provider? Yes, you designate it when you register and you can change it within the regulatory deadlines. What happens if they regularize my base later? Social Security has clarified that the benefit received for temporary disability is considered final even if there is later an annual adjustment of bases for actual income; The subsidy is not recalculated after the fact..
When will I be checked during my sick leave? The check-ups are scheduled by the doctor according to clinical criteria; from 2023, he can set check-ups in a period even shorter than the standard if he deems it necessary. Should I take reports to my company or to the mutual insurance company? No: the data is sent electronically to the INSS and companies consult it in the FIE; you keep your copy
To conclude, two practical warnings: first, Do not start a new activity while you are on leave for another without seeking advice, because they can withdraw your benefits; and second, if you have staff under your supervision It is advisable to document who takes over the management of the business and how the activity is organized during your absence. The declaration of the status of the activity is key.
With all of the above in mind, you now know how self-employed workers' leave works: what it covers, what it requires, and what you can expect at each stage. From the classification of contingencies and the duration of leave to the percentages, the exemption from social security contributions after the 61st day, the online management of claims from 2023 onwards, and the compatibility of multiple jobs, everything is designed so that, if you need to stop working for health reasons, Don't run out of networkTake a moment to review your insurance policy and coverage, prepare the necessary documentation, and if you have any doubts, seek professional help. You'll save time and avoid scares..
