Summary table
| Cause for termination of employment contract | Status of workers | Exempt compensation IRPF | |
|---|---|---|---|
| Days of salary for each year of service | Maximum monthly payments | ||
| Unfair dismissal | |||
|
Unfair dismissal with contract signed from 12-02-2012
|
33 | 24 | YEAH |
|
Unfair dismissal with a contract signed prior to 12-02-2012 (Transitional regime)
|
45/33 | 42 | YEAH |
| By the will of the worker | |||
|
Termination of employment
|
NO | NO | |
|
Termination of contract due to transfer of workplace involving change of residence
|
20 | 12 | YEAH |
|
Termination of contract due to detrimental modification of working hours, schedule or shift work regime
|
20 | 9 | YEAH |
|
Termination of contract due to modification that is detrimental to professional training or undermines the dignity of the worker
|
45/33 | 42 | YEAH |
| Collective dismissals (Economic, technical, organizational or production reasons and force majeure) | |||
|
ERE approved before 08-03-2009
|
20 | 12 | YEAH |
|
ERE in process or in force in its application as of February 12, 2012 (Personal Income Tax Law, transitional provision 22)
|
45 | 42 | YEAH: mandatory amount for unfair dismissal prior to February 12, 2012. |
|
Collective dismissal since 12-02-2012
|
33 45/33 (Transitional regime) |
42 | YEAH: mandatory amount for unfair dismissal (33 days/24 monthly payments or transitional regime. |
| Objective causes | |||
|
Produced before 08-03-2009
|
20 | 12 | YEAH |
|
Contract for the promotion of permanent employment entered into prior to 12-2-2012 (termination for objective reasons, declared or recognized as unfair) (Workers' Statute, transitional provision 11)
|
33 | 24 | YEAH |
|
Objective dismissal from 12-02-2012
|
20 | 12 | YEAH |
| Death, disability or retirement of the employer | 1 month in total | NO | YEAH |
| Temporary hiring | 8-12 | NO | NO |
| Derived from the termination of special employment relationships | |||
|
Senior management staff
|
|||
|
Withdrawal of the entrepreneur
|
7 | 6 | YEAH |
|
Unfair dismissal
|
20 | 12 | YEAH |
|
Professional sportsmen
|
2 months | NO | YEAH |
|
Household employees
|
|||
|
Withdrawal with contract signed from 01-01-2012
|
12 | 6 | YEAH |
|
Withdrawal with a contract concluded before 01-01-2012
|
7 | 6 | YEAH |
|
Unfair dismissal
|
20 | 12 | YEAH |