If the reasons included in the dismissal letter are disciplinary and the dismissal is declared appropriate, the employee will not have the right to receive compensation.
If the reasons included in the dismissal letter are objective in nature and it is declared that the dismissal is appropriate, the employee will have the right to maintain the legal compensation equivalent to 20 days of salary for each year of service worked, with a maximum limit of 12 monthly payments, which was paid to him at the time of notification of the dismissal.
In the event that it is declared or recognized by the employer as anunfair dismissal, (without prejudice to the reasons that the employer has included in the dismissal letter), the employee will have the right to receive compensation equivalent to 33 days of salary per year of service, with periods of time less than one year being prorated by month, up to a limit of 24 monthly payments.
However, if the employee has seniority prior to February 12, 2012, the calculation of compensation for unfair dismissal will be carried out in sections:
1. The first tranche is calculated at a rate of 45 days of salary per year worked for the period prior to February 12, 2012, with a limit of 42 monthly payments. 2. The second tranche is calculated at a rate of 33 days of salary per year worked for the period after February 12, 2012, with a limit of 24 monthly payments.
The compensation amount for both sections may not be greater than 720 days of salary, unless the calculation of the compensation for the period prior to February 12, 2012 results in a higher number of days, in which case this will be applied as the maximum compensation amount, without said amount being greater than 42 monthly payments, in any case.
The resulting compensation is exempt from Personal Income Tax (IRPF) taxation with a limit of 180,000 euros, as long as the corresponding legal procedure is followed.
At ORTIZ PALMA ABOGADOS LABORALISTAS we are in charge of calculating your compensation and following the corresponding legal procedure to ensure your greatest economic and fiscal benefit.
