Fixed-discontinuous: regulatory base

The courts [TS 12-03-2026] have determined how to calculate the daily regulatory base of the temporary incapacity benefit (IT) due to work accident when the worker is fixed-discontinuous. In these cases, the benefit is not calculated based on the contribution base of the day of the accident, but rather from an average:

• The contribution bases accredited since the last call of the worker are added, taking as a maximum those corresponding to a period of three months of activity prior to the accident.
• This sum is divided by the calendar days of that period.

This calculation seeks for the benefit to replace the usual salary, avoiding dependence on a single "atypical" contribution day.

Resignation or dismissal?

In a case where a worker signed a voluntary resignation after the company received complaints from clients about her performance, the courts [TSJ País Vasco 25-03-2026] have analyzed whether it is a resignation or a dismissal. The key is to check if there is an unequivocal manifestation of extinguishing will and if the consent is free of vices.

Consent is null if there is error, fraud, violence, or intimidation. In this case:

• After a meeting where client complaints were conveyed, the worker said she was not comfortable, that she wanted to leave the job, and that she already had another; she requested a letter of voluntary resignation and signed it with immediate effect, stating that she was informed of the consequences.
• Therefore, no coercion or lack of understanding has been proven, and there is no vice of consent. Consequently, there is no dismissal, but a valid resignation.

Leave vs. equality plan

The Supreme Court [TS 11-03-2026] has determined that the entry into force of paid leave for family force majeure does not automatically eliminate similar measures provided in an equality plan. Absorption only occurs regarding cases that coincide with the new legal leave (urgent situations arising from illness or accident that require the immediate presence of the employee). Therefore, considering this criterion:

• The measures provided in the plan to accompany family members to medical appointments and for other situations that do not constitute cases of force majeure remain applicable.
• In contrast, when it comes to a family emergency covered by the legal leave, the leave provided in the equality plan cannot also be enjoyed for the same reason, as this would imply duplication.