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A worker inquires about the tax treatment of incentive leave compensation from an ERE with consultation period ending in 2011. Tax authorities respond that the exemption limit is 45 days per year of service up to 42 monthly installments, without applying the 180,000 euro cap.
Question posed: Tax treatment, under Personal Income Tax (IRPF), of the compensation for termination of the employment relationship.
For dismissals arising from a Collective Redundancy Procedure (ERE) with a consultation period communicated before August 1, 2014, the exemption is limited to 45 days of salary per year of service, up to a maximum of 42 monthly payments. The 180,000 euro limit is not applicable in these cases. The excess over the exempt amount is taxed as employment income and the 30% reduction may apply if the generation period exceeds two years.
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