Contribution Bases for Temporary Incapacity and Maternity

Contribution Bases in Special Situations

Temporary Incapacity, Pregnancy Risk, and Childbirth

The obligation to contribute remains for situations of temporary incapacity, risk during pregnancy, and enjoyed periods of maternity leave, although they involve a cause of suspension of employment. The contribution base for the various contingencies is determined as follows:

a) Basis for Common Contingencies

The applicable contribution base for common contingencies will be determined by the month preceding the date of disability, the onset of risk during pregnancy, or entitlement to maternity leave, according to the following rules:

• In the event of wages being paid on a daily basis or if, having that character, the worker has remained registered with the company during the preceding calendar month, the amount of the contribution base for that month is divided by the number of days for which the contribution relates.

The formula is: Daily Contribution Base = Monthly Base / Number of Days

The resulting quotient is the daily contribution base, multiplied by the number of days when the worker remains on temporary disability, risk during pregnancy, or maternity leave, to determine the contribution base for such a situation.

• When the worker is paid monthly and has remained registered with the company during the month preceding the commencement of this situation, the contribution base for that month is divided by 30 for the purposes of the provisions of the previous rule.
• When the worker is paid monthly and has not remained registered with the company during the preceding calendar month, the amount of the contribution base for that month is divided by the number of days referred to in the contribution. The resulting quotient is the daily contribution base, multiplied by 30, to cover the full month in the situation of temporary incapacity, risk during pregnancy, or entitlement to maternity leave, or the difference between 30 and the number of days that they actually worked in that month.
• When the worker had entered the company in the same month that the situation of temporary disability, risk during pregnancy, or maternity leave started, the rules established in the preceding points will apply to that month.