Spain: The new models of sick leave reports and the Spanish Social Security Institute’s telematic communication mechanisms to companies are published

Order ISM/2/2023, of January 11, 2023, which modifies Order ESS/1187/2015, of June 15, 2015, implementing Royal Decree 625/2014 of July 18, 2014, on certain elements of the management and monitoring of temporary incapacity processes in the first three hundred and sixty-five days of their terms, adapts Social Security processes and forms to the changes introduced by Royal Decree 1060/2022.

As we indicated in our Labor and Employment Alert of January 5, 2023, the main change is that the National Social Security Institute (INSS) will now send medical sick leave reports  for temporary incapacity directly to companies using electronic means. The Order specifies that the INSS will send such reports using the “INSS EMPRESAS” filing mechanism on the RED system used to send electronic data.

The Order also approves new models of reports, established in Annexes I (medical report of sick leave (temporary incapacity)/medical discharge report) and II (medical report confirming temporary incapacity), doing away with the copy that would previously have been submitted by the employee to the employer. A new Annex III (financial data to be completed by the employer) has been introduced, to be sent by companies to the INSS using the RED system within a maximum of three working days of receiving the communication of the medical report.

The Order will enter into force on April 1, 2023 and will apply to temporary incapacity processes that are in progress on the date of entry into force that have not exceeded 365 days and to periods of relapse in temporary incapacity processes initiated prior to the date of entry into force when the new medical’ leave report is issued after that date.