Key data
| Regulation | Resolution of July 3, 2026, from the General Directorate for the Organization of Social Security |
|---|---|
| Publication | July 16, 2026 |
| Entry into force | July 16, 2026 |
| Affected parties | Mutual insurance companies collaborating with Social Security and companies and workers associated with them |
| Category | Social Security |
| Fiscal year | 2026 |
| General coefficient | 0.06 on full premiums (general scheme); 0.030 for the special agricultural system |
| Maximum special coefficient | 0.07 (general scheme); 0.033 (special agricultural system) |
Mutual insurance companies collaborating with Social Security that manage the economic benefit of temporary disability for common contingencies already have their financing coefficients set for 2026. The Resolution of July 3, 2026 from the General Directorate for the Organization of Social Security (DGOSS), published on July 16, establishes the exact terms: general coefficient of 0.06 and possibility of special coefficient of up to 0.07 for mutual companies that accredit financial insufficiency of structural origin.
For companies and workers associated with these mutual companies, this resolution determines how the management of their sick leaves due to common illness is financed, with direct impact on the quality and rigor of IT process monitoring.
What does this regulation establish?
The resolution sets the coefficients that determine what percentage of collected full premiums is allocated to finance IT management for common contingencies in each mutual company. In simple terms: how many resources the mutual company has to manage and control sick leaves due to common illness of associated companies and workers.
There are two levels of coefficient:
| Type of coefficient | General scheme | Special agricultural system | Access condition |
|---|---|---|---|
| General coefficient | 0.06 | 0.030 | Applicable to all mutual companies by default |
| Special coefficient | Up to 0.07 | Up to 0.033 | Mutual companies with accredited structural deficit (express request) |
To access the special coefficient, the mutual company must meet and accredit all the following requirements:
- Demonstrate financial insufficiency that cannot be compensated with its available reserves.
- Accredit that the deficit originates in structural circumstances, specifically: average duration of sick leaves exceeding 32 days or incidence exceeding 30 per thousand in fiscal year 2025.
- Accredit active control and monitoring measures of temporary disability processes.
- Have subscribed collaboration agreements with autonomous communities for the improvement of IT management.
Access to the special coefficient is not automatic: the mutual company must request it and justify compliance with all previous criteria before the DGOSS.
Economic and operational impact
The financing coefficient is the mechanism that determines the resources each mutual company can allocate to active management of work sick leaves due to common illness. A higher coefficient implies greater capacity to finance medical teams, control units, case management and agreements with public health services.
For associated companies, the impact is indirect but real: a mutual company with greater financing capacity can exercise more rigorous control of IT processes, which affects the reduction of average duration of sick leaves and, therefore, the cost of absenteeism for the company.
For mutual companies, the difference between the general coefficient (0.06) and the special (0.07) represents an increase of 16.7% in available management resources. In the special agricultural system, the jump from 0.030 to 0.033 represents an increase of 10%.
Mutual companies that present high loss indicators in 2025 (average sick leaves exceeding 32 days or incidence exceeding 30 per thousand) are precisely those that most need that additional margin, and also those that have the right to request it, provided they accredit that they are taking active control measures.
Who does it affect?
- Mutual insurance companies collaborating with Social Security: they are the direct recipients of the resolution. They must apply the general coefficient or, if applicable, request the special one.
- Companies associated with mutual companies: the financing level of their mutual company affects the quality of control and monitoring of their employees' sick leaves due to common illness.
- Workers in situation of IT for common contingencies whose management corresponds to a collaborating mutual company.
- Companies in the agricultural sector covered by the special agricultural system, with differentiated coefficients (0.030 general / 0.033 special).
- HR departments and labor advisors who manage IT processes and coordinate with mutual companies the monitoring of sick leaves.
Practical example
Let's imagine a collaborating mutual company that in 2025 registered an average duration of sick leaves of 35 days (exceeding the threshold of 32 days) and an incidence of 32 per thousand (exceeding the required 30 per thousand). This mutual company meets the objective loss criteria to request the special coefficient.
However, for the DGOSS to grant it the coefficient of up to 0.07 (versus the general 0.06), the mutual company must also:
- Demonstrate that its deficit cannot be covered with its own reserves.
- Accredit that it has implemented active control measures of IT processes (for example, medical monitoring units, periodic case reviews).
- Present agreements subscribed with autonomous communities to improve coordination in sick leave management.
If the mutual company meets all requirements and obtains the special coefficient, it will have 16.7% more resources on full premiums to manage IT for associated companies and workers, which translates into greater capacity for control and monitoring of sick leaves.
What should companies do now?
- Verify with your mutual company what coefficient applies in 2026: ask if it operates with the general coefficient (0.06) or if it has requested the special one (up to 0.07), as this affects its capacity to manage your sick leaves.
- Review your workforce's loss indicators in 2025: if your company has high absenteeism rates, it is important that your mutual company has sufficient resources to exercise active control.
- Coordinate with HR and labor advisory to ensure that your employees' IT processes are correctly communicated and managed with the mutual company.
- If you are a collaborating mutual company: evaluate whether you meet the criteria to request the special coefficient (average duration of sick leaves exceeding 32 days or incidence exceeding 30 per thousand in 2025, deficit not compensable with reserves, active control measures and agreements with autonomous communities subscribed).
- Consult the complete resolution in the BOE to know the exact deadlines and procedures for requesting the special coefficient.
Frequently asked questions
What is the financing coefficient for mutual companies in IT for common contingencies in 2026?
The general coefficient is 0.06 on full premiums for the general scheme, and 0.030 for the special agricultural system. Mutual companies with accredited structural deficit can request a special coefficient of up to 0.07 (general scheme) or up to 0.033 (special agricultural system).
What requirements must a mutual company meet to access the special coefficient of up to 0.07?
The mutual company must accredit: (1) financial insufficiency not compensable with reserves; (2) that the deficit originates in structural circumstances, with average duration of sick leaves exceeding 32 days or incidence exceeding 30 per thousand in 2025; (3) active control and monitoring measures of IT processes; and (4) collaboration agreements subscribed with autonomous communities for the improvement of management.
When does this resolution on mutual company coefficients enter into force?
The resolution entered into force on the same day of its publication in the BOE: July 16, 2026. The coefficients are applicable to fiscal year 2026.
How does this regulation affect companies associated with mutual companies?
Companies do not directly apply the coefficients, but they are affected indirectly: the financing level of their mutual company determines its capacity to control and monitor their employees' sick leaves due to common illness. A mutual company with a higher coefficient has more resources to actively manage IT processes, which can reduce the average duration of sick leaves and the cost of absenteeism for the company.
What is the difference between the coefficient of the general scheme and that of the special agricultural system?
The special agricultural system has lower coefficients: 0.030 as general coefficient (versus 0.06 of the general scheme) and up to 0.033 as special coefficient (versus 0.07 of the general scheme). This reflects the particularities of loss and the structure of contributions in the agricultural sector.
Official source
Consult complete regulation in official source
Notice: This article is merely informative in nature and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-15563