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Practical manual for Income Tax 2023.

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