Retroactivity in Temporary Disability: What happens when "new facts" appear?
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In the daily management of an SME or as a self-employed person, we tend to think that once a Temporary Disability (TD) benefit has been recognized, the numbers are final. However, the Supreme Court has issued a key judgment (TS 8-4-25) that clarifies how economic retroactivity should act when a subsequent fact — such as a dismissal ruling — reveals that the contribution bases were incorrect.
The three-month rule and its exception
As a general rule, any review of an economic benefit only allows claiming arrears for the three months prior to the date of the request. But what happens if the reason for the claim is a piece of information that we were not aware of initially?
This is where the Supreme Court clarifies the rule:
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The "New Fact": If a court ruling emerges showing, for example, that there was under-contribution (contributions were lower than they should have been), we are facing a milestone that changes the rules of the game.
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Total Retroactive Effect: If the beneficiary claims within the three months following that ruling, the economic effects are not limited to the previous quarter, but go back to the initial moment when they started receiving the benefit.
Why is it vital for your company or activity?
This interpretation protects the worker against errors in their contribution bases, allowing them to recover the difference from the first day of their sick leave. For the employer or self-employed person, this implies that a case that was considered "closed" can be reopened with a profound financial impact if the initial management was not accurate.
If the claim is made outside of those three months following the new fact, the right to recover arrears is once again limited to the standard rule of the 90 days prior to the request.
Precision in contribution bases is not just an administrative obligation, it is a financial prevention measure. A dismissal ruling or an inspection can act as a "new fact" that requires reviewing TD benefits with retroactive effects much higher than usualRELATED CONTENT
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