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Post by account_disabled on Dec 27, 2023 5:30:46 GMT
The company and the employee. Compensation, in case of collective dismissal Now, if a company undertakes an employment regulation file (ERE) and reaches an agreement with the dismissed workers, will it be paid when making the income tax? Same as in the previous case. Only the staff that receive more than 180,000 euros . The law makes it clear: "in the cases of collective. Dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute , or (...) of article 52 of the aforementioned Statute, provided that, in both cases, they are due to economic, technical, organizational, production Country Email List or force majeure causes, the part of compensation received that does not exceed the limits established on a mandatory basis in the aforementioned. Statute for unfair dismissal will be exempt. Compensation and return to the old job A worker dismissed and compensated by his company may not return to it. Unless he assumes the return of the personal income tax exemption enjoyed in his day. This is how it is established in the Personal Income Tax Regulation since 2007 . This regulation, which develops its corresponding law, makes it clear.
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