Understanding Maternity Leave Benefits and Payroll Calculations in Spain

Posted on Jan 14, 2025 in Tourism

**Maternity Leave Benefits and Payroll Calculations: A Case Study**

**Scenario 1: Pregnancy Risk Leave**

A worker in group 8, whose due date is October 13th, begins a period of suspension due to the inability to continue working in their current role or a similar one due to pregnancy risk. The contribution base for professional contingencies during the preceding month (April) was €1,680, with no overtime worked. During the previous year, €970 was contributed for overtime hours. We need to calculate the economic benefit this worker is entitled to during October.

During the risk period, the worker receives a subsidy, and their Social Security contributions continue.

**Economic Benefit Calculation**

  • BRD (Daily Regulatory Base) = Bcc (Common Contingencies Base) of the previous month / 30 = €1,768.33 / 30
  • Days 1-3: No payment
  • Days 4-15: 60% of BRD
  • Days 16 onwards: 100% of BRD

**Contribution Base Calculation**

  • Common Contingencies (CC):
    • For days worked:
      • Base Salary (SB): €1,300 / 30 * 23
      • Seniority (Antig): €130 / 30 * 23
      • Incentive: €100 / 30 * 23
      • Extra Payments: (€1,430 * 2) / 360 * 23
    • For days on leave:
      • BRD = (Days on leave * BRD) + (Days worked * Daily Salary) = €1,355.73
  • Professional Contingencies (CP):
    • For days worked (23 days): €1,355.73 + €65 (extra pay)
    • For days on leave (8 days): €58.94 * 8
  • FP (Professional Training) and FOGASA (Wage Guarantee Fund) = CP
  • Overtime (H. Ex): €65

**Contribution Rates**

  • CC: Worker 4.70%, Employer 23.60%
  • CP: Employer (varies based on risk)
  • Unemployment: Worker 1.55%, Employer 5.50%
  • FOGASA: Employer 0.20%
  • FP: Worker 0.10%, Employer 0.60%
  • Overtime: Worker 4.70%, Employer 23.60%

**Scenario 2: Unpaid Leave**

A permanent worker, a level 2 technician, takes 10 days of unpaid leave during September. During this period, they remain registered with Social Security. The worker’s monthly earnings are:

  • Base Salary (SB): €1,200
  • Seniority: €100
  • Activity Bonus: €140
  • Two extra payments of €1,300 each

The company manufactures office equipment and computer systems (CNAE 30). We need to calculate the contribution bases and contributions for the days worked, assuming a contribution rate of 11%.

**Contribution Base Calculation**

Days worked: 30 – 10 = 20 days

  • Common Contingencies (CC):
    • For days worked:
      • SB: €1,200 / 30 * 20 = €800
      • Antig: €100 / 30 * 20 = €66.67
      • Activity Bonus: €140 / 30 * 20 = €93.33
      • Prorated Extra Pay: (€1,300 * 2) / 360 * 20 = €144.44
    • For days on leave:
      • (€800 + €66.67 + €93.33 + €144.44) / 30 * 10 = €368.15
    • Total CC Base: €1,468.15
  • Professional Contingencies (CP):
    • For days worked: Same as CC = €1,104.44
    • For days on leave: Minimum base for Group 2 (€728) / 30 * 10 = €242.67
    • Total CP Base: €1,104.44 + €242.67 = €1,347.11
  • FOGASA = CP

**Contribution Calculation**

  • CC: Worker (€1,468.15 * 4.70%), Employer (€1,468.15 * 23.60%)
  • CP: Employer (IT, IMS: €1,347.11 * 2.50%, €1,347.11 * 1.65%)
  • Unemployment: Worker (€1,347.11 * 1.55%), Employer (€1,347.11 * 5.50%)
  • FOGASA: Employer (€1,347.11 * 0.20%)
  • FP: Worker (€1,347.11 * 0.10%), Employer (€1,347.11 * 0.60%)

**Scenario 3: Pregnancy Risk Leave (May)**

A worker in professional category 5 is on leave due to pregnancy risk from May 18th to May 30th, 2009. The contribution base for common contingencies (CC) in April was €1,388.33, and for professional contingencies (CP), it was €1,483.33. Overtime in April was €50, and the total overtime for the year preceding the leave was €400. The worker’s earnings are:

  • Base Salary (SB): €1,100
  • Seniority: €90
  • Two extra payments of €1,190 each
  • Tax withholding (IRPF): 10%

**Payslip Calculation for Pregnancy Risk Leave**

Leave from 05/18/2009 to 05/30/2009: 18 working days, 13 days on leave

BR (Regulatory Base) = (BCont of the previous month – overtime of the previous month) / 30 + (Overtime of the previous year) / 360 = (€1,433.33 – €50) / 30 + €400 / 360 = €47.39

Benefit: 100% of €47.39 * 13 days (direct payment by INSS)

**Contribution Base Calculation**

  • Common Contingencies (CC):
    • For days worked:
      • SB: €1,100 / 30 * 18 = €660
      • Seniority: €90 / 30 * 18 = €54
      • Prorated Extra Pay: (€1,190 * 2) / 360 * 18 = €119
      • BCCC: €833
  • BCCP: €833 (only for days worked)
  • BCFPFD: €833 (for days on leave, paid directly by INSS)

**Contributions**

  • CC (Worker), CP (Employer), Unemployment, FOGASA (based on the calculated bases)
**Disclaimer:** This is a simplified example for illustrative purposes. Specific regulations and calculations may vary. Consult with a labor law expert for accurate and personalized advice.