Mutual insurance companies: conditions to increase temporary disability management coefficients to 0.07 or 0.033

This resolution establishes the criteria for mutual insurance companies collaborating with the Social Security to apply higher coefficients (0.06 for the general regime and 0.030 for agricultural) in the management of temporary disability for common contingencies. To access the increased coefficients of 0.07 or 0.033, the mutual must demonstrate financial insufficiency through a negative result at the close of 2026 after applying the specific stabilization reserve, and that this deficit derives from structural circumstances (art. 26 of Order PJC/297/2026). Structural circumstances are defined by an average process duration exceeding 32 days or a monthly incidence rate exceeding 30 per thousand in 2025.

The regulation establishes a technical framework enabling mutuals to request increased funding for temporary disability management expenses. Mutuals with high sector or regional cost structures may access coefficients of up to 0.07 or 0.033 if they meet duration (>32 days) or incidence (>30 per thousand) thresholds recorded in 2025. This indirectly affects the contribution base applied to disability management for businesses and self-employed individuals.