Who pays for maternity leave?
When an employee on your team is about to become a mother or father, the same question almost always comes up at the company: during those weeks of absence, who pays their salary? Does it come out of the company’s pocket or does Social Security cover it? It’s a fair question, because it directly affects payroll and the SME’s cash flow. Let’s clear it up plainly.
What is maternity leave?
First, a point about terminology. What we still popularly call “maternity leave” (baja por maternidad) stopped existing as such in the law years ago. Since 2021 the leave is the same for both parents and is called birth and childcare leave (permiso por nacimiento y cuidado del menor). It is a right set out in the Estatuto de los Trabajadores (the Spanish Workers’ Statute) that suspends the employment contract —without terminating it— so that the mother or father can devote themselves to caring for the newborn, adopted or fostered child.
During that period the contract is “on pause”: the person does not come to work, but keeps their job and remains registered with Social Security.
Who pays for maternity leave?
Here is the answer you’re looking for: maternity leave is paid by Social Security, not by the company. Specifically, it is the Instituto Nacional de la Seguridad Social (INSS, the National Social Security Institute) that pays the financial benefit to the employee throughout the leave.
The amount is 100% of the regulatory base, that is, practically the same figure the person earned before the leave. The company neither advances that money nor absorbs it: its only obligation is to process the notification and keep the employee registered. That said, during that time the company does continue to pay its share of the employee’s social security contributions.
How long is the leave in 2026?
From 1 January 2026, birth and childcare leave is extended to 19 paid weeks per parent (Real Decreto-ley 9/2025). They are split as follows:
- 6 mandatory, uninterrupted weeks immediately after the birth, adoption or fostering.
- 11 flexible weeks, which can be taken until the child turns 12 months.
- 2 additional weeks, usable until the child turns 8 years old.
In the case of single-parent families, the leave reaches 32 weeks.
In which situations can it be extended?
The leave can be lengthened beyond those 19 weeks in several scenarios:
- Multiple birth: one additional week per parent for each child from the second onwards.
- Disability of the child: one additional week per parent.
- Premature birth with hospitalisation longer than 7 days: up to 13 additional weeks.
In addition, this leave is compatible with parental leave of up to 8 weeks under article 48 bis of the Estatuto de los Trabajadores, which can be taken until the child turns 8 years old (the latter being unpaid by default).
How do I handle it from the company’s side?
Even though Social Security pays the benefit, the company does bear the administrative side: processing the notification, planning the cover and organising the return. The more orderly your team’s information is, the less room for error.
A software for managing holidays and absences lets you record every leave, calculate return dates and keep all the documentation to hand from a centralised document management system. That way, birth leave stops being a headache and becomes just another routine task, controlled and free of surprises.