Salary & Working Hours Reduction
📊 CUME Compensation Subsidy Breakdown
The CUME subsidy (Cuidado de Menores Afectados por Cáncer u otra Enfermedad Grave) is a financial benefit in Spain regulated under Royal Decree 1148/2011, of July 29, and the General Social Security Act. It is designed to compensate for the loss of income experienced by parents who reduce their working hours to provide direct, continuous, and permanent care for a minor child diagnosed with cancer or one of the 119 severe illnesses recognized in the regulation. For the 2026 fiscal year, Spanish regulations specify that employees or self-employed workers can request a working hours reduction of between 50.0% and 99.0%, receiving a subsidy from their employer’s mutual accident insurance (Mutua) equivalent to 100% of the corresponding base salary. This ensures that the household’s total income is maintained at 100% of its normal level. When planning complex family leaves, it is also helpful to consult our maternity leave calculator or calculate your accumulated breastfeeding leave days.
🔍 How CUME Works & Reduction Brackets 2026
The CUME benefit is a contributory social security subsidy paid directly to your bank account by the company’s Mutual Accident Insurance:
- 50% Reduction (Legal Minimum): The employee works half of their contracted hours. The company pays 50% of the salary, and the Mutua pays the remaining 50% as a tax-free subsidy.
- 99% Reduction (Legal Maximum): The employee works only 1% of their hours. The company pays 1% of the salary, and the Mutua pays the remaining 99%.
- Retirement Contributions: During the CUME period, retirement and disability contributions are maintained at 100% of the previous full-time base.
📝 Worked examples
Example 1: Father with a 50% reduction and €2,400 monthly salary
Profile: An employee earning €2,400.00 per month reduces his schedule by half (50%) to care for his hospitalized child.
- Monthly base salary: €2,400.00
- Hours reduction percentage: 50%
- Salary paid by employer: €2,400.00 × 50% = €1,200.00
- Subsidy paid by Mutua: €2,400.00 × 50% = €1,200.00
Example 2: Mother with an 80% reduction and €3,000 monthly salary
Profile: A worker earning €3,000.00 per month reduces her hours by 80% to provide continuous care at home.
- Monthly base salary: €3,000.00
- Hours reduction percentage: 80%
- Salary paid by employer: €3,000.00 × 20% = €600.00
- Subsidy paid by Mutua: €3,000.00 × 80% = €2,400.00
Example 3: Part-time worker with maximum 99% reduction and €1,500 salary
Profile: A part-time retail employee earning €1,500.00 per month requires near-exclusive dedication and requests a 99% reduction.
- Monthly base salary: €1,500.00
- Hours reduction percentage: 99%
- Salary paid by employer: €1,500.00 × 1% = €15.00
- Subsidy paid by Mutua: €1,500.00 × 99% = €1.485.00
⚠️ Common mistakes
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Applying directly to the INSS instead of your Mutua: CUME is processed and paid by your employer’s Mutual Accident Insurance (Mutua). Filing your application directly with the INSS will result in delays, as they will simply forward it to the Mutua.
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Failing to certify the need for direct and continuous care: To receive the subsidy, the hospital or regional health service must sign a specific form certifying that the minor requires constant, direct supervision. Standard medical notes that only list the diagnosis are rejected.
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Applying when one parent is unemployed: CUME requires both parents to be working and registered with Social Security (either as employees or self-employed). If one parent is unemployed, the law assumes they can care for the child and will deny the claim, unless that parent has a severe disability.
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Reducing working hours by less than 50%: Some parents negotiate a 20% or 30% reduction with their employer. However, the law states that if the contract reduction is less than 50%, you are ineligible for the CUME subsidy.
🗂️ Special cases in CUME rules
Periodic Reviews and Extensions
The CUME benefit is initially approved for a period of one or two months. To extend the benefit (for blocks of up to 4 months at a time), you must submit a medical confirmation form signed by the child’s specialist.
Child Reaching Adult Age (Up to 23 or 26)
Historically, the CUME subsidy ended when the child turned 18. Under current Spanish rules, the benefit is extended until the child turns 23 if continuous care is needed, and until 26 if the child has an accredited disability greater than 65%.
❓ Frequently Asked Questions (FAQ)
The annex of Royal Decree 1148/2011 lists **119 severe illnesses** grouped under oncology, cardiology, neurology, transplants, and pediatric care. If the condition is not listed, the Mutua can reject the claim unless a medical board approves an exception.
No. Spanish law prohibits both parents from claiming the CUME subsidy simultaneously for the same child. Only one parent can receive the payment, though you can alternate periods by mutual agreement.
Yes. Self-employed workers registered under RETA can claim CUME if they reduce their business activity by at least 50%. The Mutua calculates their subsidy based on their average monthly contribution base.
Your employer cannot refuse. The right to reduce working hours to care for a severely ill child is a **constitutionally protected labor right** in Spain. Any dismissal or retaliation due to this request is legally null and void.
No. Under Spanish Tax Agency (AEAT) rules, the CUME subsidy paid by your Mutua is **100% tax-free**. It does not need to be reported as taxable income on your annual return.
Yes. Attending regular or specialized school classes does not disqualify you from the CUME subsidy, as long as the child still requires continuous care outside of school hours or during health crises.
Yes. The daily reference base calculated by your Mutua for the CUME payments includes a prorated portion of the extra payments (*pagas extras*) you received in the preceding months.
The benefit remains active, but you must notify the Mutua. In the event of a divorce, the right to receive the subsidy is assigned to the parent who convives with the child and holds legal custody.