E) Exempt compensation derived from collective dismissals due to economic, technical, organizational, production or force majeure causes
In cases of collective dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute that are due to economic, technical, organizational, production or force majeure causes, the compensation part will be exempt received that does not exceed the limits established on a mandatory basis in the aforementioned Statute for unfair dismissal (33 days per year of service up to a maximum of 24 monthly payments with the application, where applicable, the transitional regime for contracts formalized prior to February 12, 2012), instead of the mandatory amount established for each of them by the Workers' Statute itself.
Note: 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.
Note: Keep in mind that, as we will see when examining the objective dismissals , when they occur for the reasons provided for in letter c) of article 52 of the aforementioned Statute, that is, when the dismissal is based on economic, technical, organizational, production or force majeure causes regulated by article 51 of the Workers' Statute, the part of compensation received that does not exceed the limits established on a mandatory basis in the aforementioned Statute will also be exempt for unfair dismissal, instead of the mandatory amount established by the Workers' Statute.
The collective dismissal of article 51 of the Workers' Statute is known as Employment Regulation File (ERE) of termination and must be clearly distinguished from the Temporary Employment Regulation File that are of a merely temporary nature and imply the mandatory reinstatement of the worker to their job under the same conditions that they had with prior to the application of the ERTE, once it ends. Therefore, in the ERTE there is no termination or dismissal of the workers and, consequently, the employer does not have to compensate the workers , The amounts received for this concept are fully subject to personal income tax.
Regulations: Twenty-second transitional provision of the Personal Income Tax Law
Compensation for dismissal or dismissal that is a consequence of the employment regulation files in process or with validity in its application on February 12, 2012 to which the tenth transitional provision refers consolidated text of the Workers' Statute Law, approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of 24), approved by the competent authority as of 8 March 2009, are exempt in the amount that does not exceed 45 days of salary , per year of service, with periods of time less than one year being prorated by month up to Maximum of 42 monthly payments. ##4##
Precision: 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.
Now, 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 caused by the causes provided for in 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, with periods of time less than a year being prorated by month, with a maximum of 12 monthly payments.