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BOE-A-2026-15563 ·16 July 2026 ·Resolution Medium impact
Labour

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.

In 3 key points

  1. General coefficients: 0.06 for the general regime and 0.030 for special agricultural systems (art. 26 de la Orden PJC/297/2026)
  2. Elevated coefficients: up to 0.07 or 0.033 if financial insufficiency and structural causes are proven (art. 26 de la Orden PJC/297/2026)
  3. Structural cause: average process duration >32 days or monthly incidence >30 per thousand in 2025 (Resolución de 3 de julio de 2026)

How it affects those involved

For mutual insurance companies, the regulation establishes the technical framework for requesting increased funding to cover temporary disability management costs (Art. 26 Order PJC/297/2026). Mutuals with high cost structures due to specific sectors or territories may benefit from coefficients of up to 0.07 or 0.033, provided they meet the thresholds for process duration (>32 days) or incidence (>30 per thousand) recorded in 2025. For companies and the self-employed, this indirectly regulates the contribution base applied to the management of these benefits.

Lifecycle

2026-07-16PublishedPublished in the BOE
2026-07-17Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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