The Supreme Court shields the collection of bonuses: sick leave and permits periods are untouchable

The legal framework of incentive policies in Spain has experienced a definitive paradigm shift. In a recent ruling dated January 16, 2026, the Supreme Court has ratified that excluding days of sick leave and legal permits from the calculation of variable compensation is an illegal and discriminatory practice. This ruling definitively dismisses the validity of incentive systems based strictly on "productive days" when they penalize the exercise of fundamental rights.

Traditionally, various companies operating in the national territory linked the collection of bonuses to actual work, proportionally deducting periods of justified absence. However, the Spanish justice system, following a challenge from FeSMC-UGT, has confirmed the ruling of the National Court, establishing that health and work-life balance cannot result in an economic loss for the worker.

Legal grounds of the ruling

The High Court bases its decision on two transversal axes of current regulations:

• Health discrimination: Under the protection of Law 15/2022 on equal treatment, deducting economic amounts for situations of sick leave constitutes direct discrimination on the grounds of illness.

• Gender perspective: The court warns that penalizing work-life balance permits (pregnancy, adoption, or family care) leads to indirect discrimination on the grounds of gender, as women predominantly assume these functions in the current social structure.

Protection of permits under the Workers' Statute

The ruling ensures that variable compensation is not diminished by the enjoyment of rights set forth in Article 37. 3 of the Workers' Statute, specifically protecting cases such as:

• Sick leave due to common illness or work-related accident.

• Permits for hospitalization or serious illness of family members.

• Rights related to maternity, paternity, pregnancy, and adoption.

• Exercise of union representation functions.

This ruling sets an unavoidable precedent for the business fabric in Spain, forcing Human Resources departments and legal departments to review their flexible compensation policies and objective systems.