Exempt compensation derived from collective dismissals due to economic, technical, organizational, production or force majeure causes
In the cases of collective dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute or produced by the causes provided for in letter c) of article 52 of the aforementioned Statute, provided that, in both cases, they are due to causes economic, technical, organizational, production or force majeure, the part of compensation received that does not exceed the limits established with a mandatory nature in the aforementioned Statute for the unfair dismissal (33 days per year of service up to a maximum of 24 monthly payments with the application, where appropriate, of the transitional regime for contracts formalized prior to February 12, 2012), instead of the mandatory amount which establishes for each of them the Workers' Statute itself.
For collective dismissals based on economic, technical, organizational or production causes or force majeure, the compensation that the Workers' Statute establishes as mandatory is 20 days per year of service, with periods of time less than one year being prorated by month. year and with a maximum of 12 monthly payments.
Transitional regime : In accordance with the provisions of the twenty-second transitional provision of the Personal Income Tax Law , compensation for dismissal or cessation that is a consequence of employment regulation files in process or in effect in its application as of February 12, 2012 to which the tenth transitional provision of the consolidated text of the Workers' Statute Law refers, approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of 24) (1), approved by the competent authority as of March 8, 2009, are exempt in the amount that does not exceed 45 days of salary , per year of service, prorating the time periods by month less than one year up to a maximum of 42 monthly payments
In the case of dismissal or termination by the worker's will that are a consequence of employment regulation files, processed in accordance with article 51 of the Workers' Statute, approved prior to March 8, 2009 and dismissals produced by the causes provided for in the letter c) of article 52 of the Workers' Statute prior to said date, the exempt amount will be constituted by the amount of 20 days of salary per year worked, prorating by month the periods of time less than a year, with a maximum of 12 monthly payments. .
(1) The twenty-second transitional provision of the Personal Income Tax Law refers to the tenth transitional provision of Law 3/2012 of July 6, on urgent measures for the reform of the labor market, which has has been repealed by Royal Legislative Decree 2/2015, of October 23, which approves the consolidated text of the Law on the Workers' Statute, and its content has been included in the tenth transitional provision of the aforementioned Royal Legislative Decree 2 /2015.(Back)