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 or due to the causes provided for in letter c) of article 52 of the aforementioned Statute, provided that, in both cases, they are due to economic, technical, organizational, production or force majeure reasons, the part of the compensation received that does not exceed the limits established on a mandatory basis in the aforementioned Statute for unfair dismissal 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 formalized before February 12, 2012), instead of the mandatory amount established for each of them by the Workers' Statute itself.
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 less than a year being prorated by months and with a maximum of 12 monthly payments.
Transitional regime : in accordance with the provisions of the twenty-second transitional provision of the Law on Personal Income Tax , the compensation for dismissal or termination that is a consequence of the employment regulation files in process or in force in their application as of February 12, 2012 to which the tenth transitional provision of the consolidated text of the Workers' Statute Law refers, approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of the 24th) (1), approved by the competent authority as of March 8, 2009, are exempt in the amount not exceeding 45 days of salary , per year of service, prorating by months the periods of time less than a year up to a maximum of 42 monthly payments
In the case of dismissal or termination at the will of the employee that is 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, with periods of time less than a year being prorated by months, with a maximum of 12 monthly payments.
(1) 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.(Back)