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Practical Income Manual 2022.

Summary table

Cause for termination of the employment contractStatus of workersExempt compensation Personal Income Tax
Days of salary for each year of serviceMaximum monthly payments
Unfair dismissal
Unfair dismissal with contract signed as of 02-12-2012 33 24 YES
Unfair dismissal with a contract signed prior to 02-12-2012 (Transitional regime) 45/33 42 YES
At the will of the worker
Termination of the worker NO NO
Termination of the contract due to transfer of work center that implies change of residence 20 12 YES
Termination of the contract due to a harmful modification of the working day, schedule or shift work regime 20 9 YES
Termination of contract due to modification that results in detriment to professional training or impairment of the dignity of the worker 45/33 42 YES
Collective dismissals (Economic, technical, organizational or production causes and force majeure)
ERE approved before 03-08-2009 20 12 YES
ERE in process or effective in its application as of February 12, 2012 (Income Tax Law, transitional provision 22) 45 42 YEAH: Mandatory amount for unfair dismissal prior to February 12, 2012.
Collective dismissal since 02-12-2012 33
45/33 (Transitional regime)
42 YEAH: Mandatory amount for unfair dismissal (33 days/24 monthly payments or transitional regime).
Objective causes
Produced before 03-08-2009 20 12 YES
Contract to promote indefinite hiring concluded prior to 2/12/2012 (termination for objective reasons, declared or recognized as inadmissible) (Workers' Statute, transitional provision 11) 33 24 YES
Objective dismissal since 02-12-2012 (article 52 Workers' Statute except letter c) 20 12 YES
Objective dismissal for economic, technical, organizational or production reasons and force majeure (art. 52.c) Workers' Statute) 20 12 YEAH: Mandatory amount for unfair dismissal (33 days/24 monthly payments or transitional regime).
Death, disability or retirement of the employer 1 month in total NO YES
Temporary hiring 8-12 NO NO
Derived from the termination of special labor relations
Senior management staff
Entrepreneur's withdrawal 7 6 YES
Unfair dismissal 20 12 YES
Professional sportsmen 2 months NO YES
Family home service employees
Withdrawal with contract concluded since 01-01-2012 12 6 YES
Withdrawal with contract concluded before 01-01-2012 7 6 YES
Unfair dismissal 20 12 YES