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A query was raised regarding how to execute the seizure of funds received by a worker following their dismissal. The Directorate-General for Labour (DGT) ruled that the seizure limits applicable to the national minimum wage (SMI) only apply to amounts legally classified as salary.
Cuestión planteada El consultante plantea como debe ejecutarse el embargo sobre las cantidades percibidas por el trabajador.
Los límites de embargabilidad del artículo 607 de la LEC se aplican exclusivamente a las percepciones que tengan consideración de salario según el Estatuto de los Trabajadores. Las indemnizaciones por rescisión no tienen consideración de salario y, por tanto, no se benefician de los límites de embargabilidad del SMI. Las percepciones que retribuyan el trabajo efectivo o periodos de descanso computables como trabajo sí se consideran salario y están sujetas a dichos límites.
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