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A consultant inquired about the procedure for attaching funds received by a worker following their dismissal. The DGT ruled that severance payments do not constitute wages and, therefore, are not subject to the attachment limits applicable to the national minimum wage.
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 solo a las percepciones que tengan consideración de salario según el Estatuto de los Trabajadores. Las indemnizaciones por rescisión no tienen consideración de salario y no se benefician de dichos límites. Las percepciones que retribuyan el trabajo efectivo o periodos de descanso sí se consideran salario y están sujetas a los límites de la LEC.
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