Summary table
Cause for termination of the employment contract | Status of workers | Exempt compensation Personal Income Tax | |
---|---|---|---|
Days of salary for each year of service | Maximum 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 |