Anyone who is self-employed in Spain and insured under the Régimen Especial de Trabajadores Autónomos (RETA) may, in the event of illness, generally be entitled to temporary incapacity benefits (incapacidad temporal).
If the responsible occupational insurance institution or Mutua colaboradora con la Seguridad Social is Ibermutua, various steps must be followed once the temporary incapacity begins. Below, we provide an overview of the procedure in the case of a common illness.
1. Medical sick leave issued by a doctor
The medical sick leave certificate (baja médica) is generally issued through the Spanish public health service (Centro de Salud). In practice, the family doctor at the relevant Centro de Salud is usually the appropriate point of contact.
The medical assessment forms the basis for determining temporary incapacity for work. The medical certificate may also address side effects and limitations affecting the ability to work.
2. Application for direct payment of temporary incapacity benefits from Ibermutua
For self-employed workers, the procedure is not completed simply by obtaining a medical sick leave certificate. Once the certificate has been issued, an application for direct payment of temporary incapacity benefits (pago directo de la prestación por incapacidad temporal) must be submitted to Ibermutua.
The application can be submitted via the Ibermutua Digital Personas online portal:
Registration on the portal can generally be completed with or without a digital certificate.
The application can be submitted online via the Ibermutua Digital Personas portal. The section for benefits or direct payment in the event of temporary incapacity should be selected.
The following documents are usually required:
-DNI or NIE
-Social Security number
-Details of the medical sick leave
-Bank account details
-Proof of bank account ownership
-Application for direct payment
-Declaration regarding the status of the self-employed activity
-Medical documentation, if requested by Ibermutua
This declaration must generally be submitted to Ibermutua within 15 days of the start of the medical sick leave.
When are you entitled to temporary incapacity benefits?
In the event of incapacity for work due to a common illness (enfermedad común), certain requirements generally apply.
These include, in particular, being registered with the RETA and meeting the relevant Social Security requirements. In the case of a common illness, a minimum contribution period of 180 days within the five years preceding the onset of the temporary incapacity is generally required.
How much is the benefit?
In the case of a common illness, the benefit is generally calculated as follows:
-From the 1st to the 3rd day of sick leave: no payment
-From the 4th to the 20th day of sick leave: 60% of the daily regulatory base
-From the 21st day of sick leave: 75% of the daily regulatory base
The daily regulatory base is generally calculated using the contribution base for the previous month, divided by 30.
What happens to RETA contributions during sick leave?
Being on medical sick leave does not mean that the obligation to pay RETA contributions ends.
During the first 60 days of temporary incapacity, the corresponding contributions must generally continue to be paid. From the 61st day onwards, the Mutua generally assumes payment of the contributions. During this period, you remain registered with the RETA.
Medical check-ups
During the period of temporary incapacity, both Ibermutua and the Instituto Nacional de la Seguridad Social (INSS) may require you to attend medical check-ups or examinations.
It is important to attend these appointments.
If an appointment cannot be attended for a justified reason, the responsible authority should be informed as soon as possible and the corresponding supporting documentation should be provided.
Failure to attend without justification may affect the ongoing benefit and, in certain circumstances, may result in its suspension or termination.
How long can temporary incapacity last?
Temporary incapacity can generally last for up to 365 days.
If, after this period, a recovery of the ability to work is foreseeable, the temporary incapacity may, subject to the statutory requirements, be extended for up to a further 180 days.
Once the relevant period has been reached, further decisions generally fall within the responsibility of the INSS. Depending on the circumstances, this may involve, for example, extending the temporary incapacity, ending the medical sick leave (alta médica), or assessing a possible permanent incapacity (incapacidad permanente).
Does the self-employed activity have to be deregistered with the tax authorities or the RETA?
A common question is whether a self-employed person must deregister with the Spanish tax authorities (Agencia Tributaria) or from the RETA due to a prolonged period of medical sick leave.
Medical sick leave does not automatically result in deregistration with the tax authorities or from the RETA.
Temporary incapacity and the termination of self-employed activity are separate procedures. The declaration submitted to Ibermutua merely states how the activity will be organised during the period of medical sick leave.
Conclusion
Self-employed workers in Spain are also covered by Social Security in the event of illness. However, the procedure differs in some respects from that applicable to employees.
For persons insured under the RETA with Ibermutua as their responsible Mutua, the medical sick leave certificate, the timely application for direct payment of benefits, the required declarations concerning the self-employed activity, and compliance with any medical check-up appointments are particularly important.
Our law firm will be happy to assist you in analysing your individual situation. If you are interested or have specific questions on this topic, please feel free to contact us by email or telephone in German.
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