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 results in harm to the 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 (article 52 Workers' Statute except letter c) | 20 | 12 | YEAH |
| 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 | 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 |