E) Exempt compensation derived from collective dismissals due to economic, technical, organizational, production or force majeure causes

In the case of collective dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute and due to economic, technical, organizational, production or force majeure reasons, the portion of the compensation received that does not exceed the limits established on a mandatory basis in the aforementioned Statute for unfair dismissal will be exempt (33 days per year of service up to a maximum of 24 monthly payments with the application, where appropriate, of the transitional regime for contracts signed before February 12, 2012), instead of the mandatory amount set for each of them by the Workers' Statute itself.

Note: For collective dismissals based on economic, technical, organizational or production reasons or due to force majeure, the compensation established by the Workers' Statute as mandatory is 20 days per year of service, with periods of time less than a year being prorated by months and with a maximum of 12 monthly payments.

Note: Please note that, as we will see when examining the objective dismissals , when these occur for the reasons provided for in letter c) of article 52 of the aforementioned Statute, that is, when the dismissal is based on economic, technical, organizational, production or force majeure reasons regulated by article 51 of the Workers' Statute, the part of the compensation received that does not exceed the limits established on a mandatory basis in the aforementioned Statute will also be exempt for unfair dismissal, instead of the mandatory amount set by the Workers' Statute.

The collective dismissal of article 51 of the Workers' Statute is known as Employment Regulation File (ERE) of extinction and must be clearly distinguished from the Temporary Employment Regulation File which has a purely temporary nature and implies the mandatory reinstatement of the worker to his/her job under the same conditions as he/she had prior to the application of the ERTE, once it ends. Therefore, there is no termination or dismissal in the of the workers and, consequently, the employer does not have to compensate the workers , the amounts received for this concept being fully subject to IRPF .

Transitory rules:

Regulations: Twenty-second transitional provision Law IRPF

Compensation for dismissal or termination resulting from employment regulation files in process or in force in their application as of February 12, 2012 referred to in the tenth transitional provision of the consolidated text of the Workers' Statute Law, approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of October 24), approved by the competent authority as of March 8, 2009, are exempt in the amount that does not exceed 45 days of salary per year of service, with periods of time less than one year being prorated by months up to a maximum of 42 monthly payments.

Precision: the twenty-second transitional provision of the Personal Income Tax Law refers to the tenth transitional provision of Law 3/2012 of July 6, on urgent measures for the reform of the labor market, which has been repealed by Royal Legislative Decree 2/2015, of October 23, which approves the consolidated text of the Workers' Statute Law, and its content has been included in the tenth transitional provision of the aforementioned Royal Legislative Decree 2/2015.

Now, in the case of dismissal or termination at the will of the employee that are a consequence of employment regulation files, processed in accordance with article 51 of the Workers' Statute, approved before March 8, 2009 and dismissals produced by the causes provided for in letter c) of article 52 of the Workers' Statute prior to said date , the exempt amount will be constituted by the sum of 20 days of salary for each year worked, prorating by months the periods of time less than a year, with a maximum of 12 monthly payments.

See table on “ Collective dismissals:: exempt compensation, reduction for irregularity of 30% of the non-exempt amount and early redemption ” in Chapter 3 of this Manual.