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 (Law of IRPF , 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 |