The benefit is paid through a delegated payment by the companies or through a direct payment by the managing or collaborating institutions of the Social Security Institute. Delegated payment is a form of compulsory collaboration with the Social Security Institute. Later, the company is refunded the amounts paid to its employees for this item, discounting them from the amount of the payments it has to make to deposit the Social Security contributions.
The amount of the benefit is different depending on whether the situation of temporary disability is due to occupational or common contingencies: (General Social Security Act. Legislative Royal Decree 8/2015, of 30 October, articles 169-171):
- In Work-Related Injuries or Occupational Diseases: The Mutual Society or the National Social Security Institute pays the worker benefit of 75% of the benefits base starting on the day the medical leave begins until the worker returns to work. Decree 3158/1966 Article 2.
- In Non-work-related Accident / Non-work-related Illness: From the 16th day to the 20th day: The National Social Security Institute or the Mutual Society pays the benefit at 60% of the benefits base and as of day 21: at 75% of the benefits base (articles 13 and 14 of Decree 1646/1972, of 23 June This link will open in a pop-up window and single article of Royal Decree 53/1980, of 11 January).