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Temporary Incapacity: This Changes the Calculation of Medical Leave From December 1, 2026

Summary by Diario De Cádiz
Social Security will change the month taken as a reference to calculate how much a worker earns during a leave Social Security will change the calculation of the pension in 2027: it will choose the 304 best contributions to benefit the pension

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Social Security will change the month taken as a reference to calculate how much a worker earns during a leave Social Security will change the calculation of the pension in 2027: it will choose the 304 best contributions to benefit the pension

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As from 1 December 2026, the temporary incapacity benefit shall be calculated by reference to the contribution of two months before the withdrawal, instead of that of the previous month.

·Madrid, Spain
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Center

Since December 2026, the contribution base for common temporary incapacity will go back two months, impacting on the amount and with specific rules for new incorporations

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As of December 1, 2026, the Social Security will modify the system for calculating work losses, a change that will also affect workers in Andalusia and that may have an impact on the amounts they receive during a temporary disability. The amendment is reflected in Royal Decree-Law 31/2026 of October 20, published in the Official Gazette of the State (BOE), which establishes new rules for determining the regulatory basis for these benefits.

The method of calculating the temporary disability benefit will change as of December 1, 2026. Since that date, the Social Security, also based in Ceuta, will stop taking as a reference the month immediately prior to the beginning of the medical leave and will go on to use the two-month contribution base [...] The entry Temporary disability: thus changes the calculation of medical leave since December aparece primero en El Faro de Ceuta.

Since that date, the Social Security will apply a new system of calculation that will affect the benefit for temporary incapacity, as established by Royal Decree-Law 31/2026 of 20 October. The amendment, which alters article 171 of the General Social Security Act, changes the reference period to determine the amount received by the worker. Until now, the regulatory base was calculated using the contribution base of the month immediately prior to…

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diariodenavarra.es broke the news on Monday, November 9, 2026.
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