{"id":133676,"date":"2026-11-02T12:02:20","date_gmt":"2026-11-02T11:02:20","guid":{"rendered":"https:\/\/www.escura.com\/?p=133676"},"modified":"2026-11-02T16:59:44","modified_gmt":"2026-11-02T15:59:44","slug":"novedades-en-materia-de-incapacidad-temporal","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/novedades-en-materia-de-incapacidad-temporal\/","title":{"rendered":"Novedades en materia de incapacidad temporal"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:rgba(0,0,0,0.64);--awb-background-image:linear-gradient(180deg, rgba(58,58,58,0.75) 0%,rgba(58,58,58,0.75) 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fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"color: white;\">Novedades en materia de incapacidad temporal<\/h1>\n<h2 style=\"color: white; font-size: 25px;\">Mejora de la acci\u00f3n protectora de la Seguridad Social y de otras normas sociales<\/h2>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-stacked layout-medium-stacked layout-small-stacked\" style=\"background-color:rgba(255,255,255,0);padding:0;border-color:#cccccc;--awb-separator-border-color:#cccccc;--awb-separator-border-sizes:0px;--awb-alignment:flex-start;--awb-layout:column;--awb-alignment-small:space-between;--awb-stacked-align-small:center;\" data-title=\"Novedades en materia de incapacidad temporal\" 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style=\"--awb-padding-top:5%;--awb-padding-bottom:5%;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/11\/124-Incapacidad-temporal-RDL-31-2026.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4\"><h2><strong>Real Decreto-ley 31\/2026, de 20 de octubre, para la mejora de la acci\u00f3n protectora de la Seguridad Social y de otras normas sociales: novedades en materia de incapacidad temporal<\/strong><\/h2>\n<p>El pasado 21 de octubre de 2026 se ha publicado el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-21872\">Real Decreto-ley 31\/2026, de 20 de octubre<\/a>, que modifica, entre otras normas, el texto refundido de la Ley General de la Seguridad Social e introduce novedades que afectan a la prestaci\u00f3n de incapacidad temporal (IT) y a su cotizaci\u00f3n.<\/p>\n<h2><strong>1.Nuevos supuestos especiales de incapacidad temporal<\/strong><\/h2>\n<p>Se incorporan dos nuevas situaciones especiales de incapacidad temporal derivadas de contingencias comunes, que se suman a las ya existentes (menstruaci\u00f3n incapacitante secundaria, interrupci\u00f3n del embarazo, gestaci\u00f3n desde el d\u00eda primero de la semana 39 y donaci\u00f3n de \u00f3rganos o tejidos):<\/p>\n<ul>\n<li><strong>Patolog\u00eda limitante por trastorno menop\u00e1usico secundario<\/strong>, codificado a tal efecto, mientras la trabajadora reciba asistencia sanitaria del Servicio P\u00fablico de Salud y est\u00e9 impedida para el trabajo como consecuencia de dicha patolog\u00eda.<\/li>\n<li><strong>Lesiones derivadas de violencia de g\u00e9nero<\/strong>, causadas por el hombre que sea o haya sido su c\u00f3nyuge o est\u00e9 o haya estado ligado a ella por an\u00e1loga relaci\u00f3n de afectividad, aun sin convivencia, acreditadas antes del alta m\u00e9dica mediante orden de protecci\u00f3n, resoluci\u00f3n que acuerde una medida cautelar, informe del Ministerio Fiscal que indique la existencia de indicios de violencia de g\u00e9nero, sentencia condenatoria o comunicaciones sanitarias oficiales remitidas al \u00f3rgano judicial o al Ministerio Fiscal. Dichos documentos deber\u00e1n recoger expresamente la relaci\u00f3n de causalidad entre la lesi\u00f3n y el acto violento, y la situaci\u00f3n deber\u00e1 ser codificada por el m\u00e9dico del Servicio P\u00fablico de Salud.<\/li>\n<\/ul>\n<p>En cuanto al r\u00e9gimen econ\u00f3mico de estas situaciones especiales:<\/p>\n<ul>\n<li>No se exigir\u00e1 per\u00edodo m\u00ednimo de cotizaci\u00f3n para acceder a la prestaci\u00f3n en los dos nuevos supuestos, ni en los de menstruaci\u00f3n incapacitante secundaria, interrupci\u00f3n del embarazo y donaci\u00f3n de \u00f3rganos o tejidos. S\u00ed se mantiene el requisito de cotizaci\u00f3n en la gestaci\u00f3n desde la semana 39.<\/li>\n<li>El subsidio se abonar\u00e1 desde el d\u00eda siguiente a la baja m\u00e9dica, estando a cargo de la empresa \u00fanicamente el salario \u00edntegro del d\u00eda de la baja.<\/li>\n<li>El pago corresponder\u00e1 a la entidad gestora o colaboradora que cubra la incapacidad temporal por contingencias comunes.<\/li>\n<li>La prestaci\u00f3n econ\u00f3mica se calcular\u00e1 conforme a las reglas previstas para la incapacidad temporal por contingencias comunes.<\/li>\n<li>En la donaci\u00f3n de \u00f3rganos o tejidos para trasplante, el subsidio pasa a ser del 100 % de la base reguladora.<\/li>\n<\/ul>\n<h2><strong>Modificaci\u00f3n del c\u00e1lculo de la base reguladora<\/strong><\/h2>\n<p>Conforme al nuevo art\u00edculo 171.2 LGSS, la base reguladora de la IT por contingencias comunes ser\u00e1 la base de cotizaci\u00f3n del <strong><u>mes inmediatamente anterior al mes previo al del hecho causante<\/u><\/strong>, en lugar de la del mes inmediatamente anterior a la baja, dividida por el n\u00famero de d\u00edas a que dicha cotizaci\u00f3n corresponda.<\/p>\n<p>As\u00ed, en una baja iniciada en enero, se tomar\u00e1 la base de cotizaci\u00f3n de noviembre.<\/p>\n<p>Cuando el trabajador tenga retribuci\u00f3n mensual y haya estado de alta todo el mes natural, la base se dividir\u00e1 entre 30.<\/p>\n<p>Para quienes hayan ingresado en la empresa en el mes anterior o en el mismo mes de la baja, el art\u00edculo 171.3 LGSS establece reglas espec\u00edficas atendiendo a las bases y a los d\u00edas efectivamente cotizados.<\/p>\n<p>Tambi\u00e9n se modifica la base reguladora de la IT por contingencias profesionales: se tomar\u00e1 la base de cotizaci\u00f3n por contingencias profesionales de ese mismo mes, excluidas las horas extraordinarias, dividida por el n\u00famero de d\u00edas a que corresponda, a la que se sumar\u00e1 la cotizaci\u00f3n por horas extraordinarias del a\u00f1o anterior dividida entre 365.<\/p>\n<p>Esta modificaci\u00f3n exigir\u00e1 adaptar los sistemas de n\u00f3mina y de c\u00e1lculo del pago delegado.<\/p>\n<h2><strong>Incapacidad temporal de los trabajadores aut\u00f3nomos<\/strong><\/h2>\n<p>Se introducen modificaciones en la cotizaci\u00f3n y en el c\u00e1lculo de la prestaci\u00f3n de IT de los trabajadores por cuenta propia o aut\u00f3nomos:<\/p>\n<ul>\n<li><strong>Base reguladora:<\/strong> conforme al nuevo art\u00edculo 318.h) LGSS, cualquiera que sea la contingencia, estar\u00e1 constituida por la base de cotizaci\u00f3n al RETA del mes inmediatamente anterior al mes previo al del hecho causante, dividida entre 30, con reglas espec\u00edficas para las altas producidas en el mismo mes o en el mes anterior al de la baja.<\/li>\n<li><strong>Bases definitivas:<\/strong> conforme al art\u00edculo 309.1 LGSS, las bases de cotizaci\u00f3n aplicadas durante la percepci\u00f3n de la prestaci\u00f3n de IT y dem\u00e1s situaciones en que deba mantenerse el alta, as\u00ed como las tenidas en cuenta para el c\u00e1lculo de la prestaci\u00f3n, adquirir\u00e1n car\u00e1cter definitivo y quedar\u00e1n excluidas de la regularizaci\u00f3n anual de cotizaciones del art\u00edculo 308.1.c) LGSS.<\/li>\n<\/ul>\n<h2><strong>Reducci\u00f3n de cuotas durante la IT de trabajadores de 62 o m\u00e1s a\u00f1os<\/strong><\/h2>\n<p>Conforme al nuevo art\u00edculo 144.4 LGSS, se reconoce a las empresas una <strong>reducci\u00f3n del 75 % de las cuotas empresariales por contingencias comunes<\/strong> durante la situaci\u00f3n de IT de los trabajadores que hayan cumplido 62 a\u00f1os de edad.<\/p>\n<p>Al referirse \u00fanicamente a las cuotas por contingencias comunes, entendemos que la reducci\u00f3n no alcanza a las cuotas por contingencias profesionales, desempleo, FOGASA, formaci\u00f3n profesional ni MEI. Adem\u00e1s, la norma dispone expresamente que no le resulta de aplicaci\u00f3n el art\u00edculo 20.1 LGSS, que exige con car\u00e1cter general hallarse al corriente con la Seguridad Social para acceder a beneficios en la cotizaci\u00f3n.<\/p>\n<h2><strong>Entrada en vigor y aplicaci\u00f3n de las medidas<\/strong><\/h2>\n<p>El RDL 31\/2026 entr\u00f3 en vigor el 21 de octubre de 2026, si bien las medidas indicadas tienen las siguientes fechas de efectos:<\/p>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr style=\"background-color: #d5e9ff; color: #003a7a;\">\n<th align=\"left\">Fecha<\/th>\n<th align=\"left\">Medidas<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>21\/10\/2026<\/strong><\/td>\n<td>Entrada en vigor general de la norma, incluida la nueva base reguladora de la IT de los aut\u00f3nomos (art. 318.h) LGSS)<\/td>\n<\/tr>\n<tr>\n<td><strong>01\/12\/2026<\/strong><\/td>\n<td>Nuevos supuestos especiales de IT, nuevo c\u00e1lculo de la base reguladora de los trabajadores por cuenta ajena y reducci\u00f3n del 75 % de cuotas empresariales en la IT de trabajadores de 62 o m\u00e1s a\u00f1os<\/td>\n<\/tr>\n<tr>\n<td><strong>01\/01\/2027<\/strong><\/td>\n<td>Car\u00e1cter definitivo de las bases de cotizaci\u00f3n de los aut\u00f3nomos durante la percepci\u00f3n de prestaciones<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>De acuerdo con la disposici\u00f3n transitoria primera, las modificaciones en materia de situaciones especiales de IT se aplicar\u00e1n a los procesos iniciados a partir de su entrada en vigor, que entendemos referida al 1 de diciembre de 2026, fecha en que estos preceptos surten efectos. La norma no contiene una regla transitoria para el nuevo c\u00e1lculo de la base reguladora, por lo que entendemos que se aplicar\u00e1 a las bajas iniciadas a partir de esa misma fecha.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-5\"><p><strong>Escrito por M\u00f3nica Crespo<\/strong><\/p>\n<\/div><div class=\"fusion-text fusion-text-6\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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center;--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Monica-Crespo-2026.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" alt=\"Monica Crespo - Asesora laboral experta en Barcelona\" aria-label=\"Monica Crespo 2026\" 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data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><h3>M\u00f3nica Crespo<\/h3>\n<\/div><ul style=\"--awb-item-padding-bottom:20px;--awb-iconcolor:#003a7a;--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"tel:934940131\">934940131<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-envelope fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"mailto:mcrespo@escura.com\">Contactar<\/a><\/p>\n<\/div><\/li><\/ul><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.escura.com\/es\/profesionales\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1s profesionales<\/span><\/a><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:2%;--awb-padding-right:2%;--awb-padding-bottom:2%;--awb-padding-left:2%;--awb-bg-color:#f5fbff;--awb-bg-color-hover:#f5fbff;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-margin-top:2%;--awb-margin-right:2%;--awb-margin-bottom:2%;--awb-margin-left:2%;\"><h3 class=\"isSelectedEnd fusion-responsive-typography-calculated\" style=\"text-align: left;\" data-fontsize=\"18\" data-lineheight=\"30.06px\"><strong>\u00bfNecesitas asesoramiento laboral para tu empresa?<\/strong><\/h3>\n<p class=\"isSelectedEnd\" style=\"text-align: left;\">Acompa\u00f1amos a tu empresa en la gesti\u00f3n de sus relaciones laborales, desde la gesti\u00f3n de n\u00f3minas, contratos y convenios colectivos hasta la implantaci\u00f3n de planes de igualdad y el asesoramiento jur\u00eddico.<\/p>\n<p style=\"text-align: left;\">Nuestro equipo especializado te ofrece un asesoramiento cercano y estrat\u00e9gico para ayudarte a cumplir con tus obligaciones laborales y afrontar cada situaci\u00f3n.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.escura.com\/es\/recursos-humanos\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Saber m\u00e1s <\/span><\/a><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-9\"><h3><span 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class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\">\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\">\n<div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\">\n<div class=\"fusion-text fusion-text-12\">\n<h3 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"18\" data-lineheight=\"30.06px\"><a href=\"https:\/\/www.escura.com\/es\/recursos-humanos\/\">Consulta el \u00e1rea Laboral<\/a><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":41368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[619],"class_list":["post-133676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-recursos-humanos","tag-seguridad-social"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Novedades en materia de incapacidad temporal<\/title>\n<meta name=\"description\" content=\"Novedades en incapacidad temporal del Real Decreto-ley 31\/2026: qu\u00e9 cambia y c\u00f3mo afecta a empresas y personas trabajadoras.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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