Payday Split

The payday split determines how many days of a medical certificate are paid by the employer and how many are covered by the CSS subsidy. CifraHQ computes this automatically when you click Compute Split on a certificate.

Legal references

Art. 199 Codigo de Trabajo: The employer must pay the employee's salary at 50% during the waiting period established by policy. After this period, the Caja de Seguro Social assumes the incapacity subsidy.

Ley 51/2005, Art. 144: The CSS subsidio de enfermedad is paid at 60% of the employee's cotizable daily wage for the duration certified by the CSS medical examiner, after the employer's waiting period.

Split formula

Remaining Allotment = DaysAllotted - DaysUsedEmployerPaid (from prior certificates this year)
Policy Employer Days = cause-specific waiting days from Incapacity Policy
Effective Employer Days = min(DaysCertified, Policy Employer Days, Remaining Allotment)
CSS Days = DaysCertified - Effective Employer Days

If the annual allotment is exhausted (Remaining Allotment = 0), then Effective Employer Days = 0 for all subsequent certificates regardless of cause. CSS covers the entire certificate from day 1.

Split by cause

Common illness (3 employer days):

Occupational risk or illness (0 employer days):

Maternity (14 employer days):

Annual allotment exhaustion example

Employee has used 16 of 18 employer days this year. A new 5-day common illness certificate arrives:

Remaining Allotment = 18 - 16 = 2 days
Policy Employer Days (common illness) = 3 days
Effective Employer Days = min(5, 3, 2) = 2 days
CSS Days = 5 - 2 = 3 days

After this certificate: DaysUsedEmployerPaid = 18, DaysPending = 0. All future certificates this year will have 0 employer days.

Amount calculation

After the split is computed, the Payroll engine calculates the amounts:

Daily Base Rate = Employee Monthly Base Salary / 30

Employer Amount = EmployerPaidDays x Daily Base Rate x EmployerPayPercent (50%)
CSS Amount      = CssPaidDays x Daily Base Rate x CssSubsidyPercent (60%)

The employer amount appears as a deduction offset on the Payroll run. The CSS amount is informational - CSS pays the employee directly, not through the Payroll run.

When the split looks wrong

To re-run the split on a certificate still in Submitted state, click Compute Split again. The split is overwritten with the current policy and balance values.

Certificates spanning year boundaries

If a certificate starts in December and ends in January, CifraHQ splits the days at the year boundary: December days apply against the current year's balance, January days against the new year's balance. The Annual Reset creates the new year's balance row automatically (see Annual Reset).

Related: Overview - Certificate Intake - Policy Setup - Annual Reset