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Post by Munnaf911 on Oct 22, 2023 6:48:08 GMT
That the following are exempt income: " Indemnities for dismissal or dismissal of the worker, in the amount established on a mandatory basis in the Workers' Statute, in its implementing regulations or, where appropriate, in the regulations governing the execution of sentences, without it being considered as such as that established by virtue of agreement, pact or contract”. After the labor reform operated through. Law 3/2012, of July 6, on urgent measures for the reform of the labor market that eliminates the second paragraph of article 7.e of Law 35/2006, which expressly moible number data established the exemption of the severance pay prior to the act of conciliation, doubts have been raised as to whether the severance pay should be subject to personal income tax withholding in cases in which out-of-court conciliation is not used in the administrative. Conciliation services corresponding. We can find dismissals classified as unfair by the employer, in which the worker accepts the severance pay without initiating actions against the business decision, it is what we called "EXPRESS" dismissal. In my opinion, from the literal wording of the current article 7, despite the deletion of the aforementioned second paragraph, it can be understood that the severance pay in these cases.
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