The Supreme Court corrected the State Public Employment Agency and Decision regarding the payment of severance pay in increasing monthly amounts over a long period of timeeven if it is guaranteed by an insurance policy, cannot be counted as income For the purpose of receiving unemployment benefits.
The State Public Employment Agency had denied the worker unemployment benefits because it deemed that the formula for compensation for dismissal constituted income under current tax laws. As a result, it had to be calculated to determine the income level that prevented the worker from receiving unemployment benefits even if he was unemployed.
The decision is valid according to the special rule of the General Social Security Law. Statutory compensation for dismissal is not considered income. Therefore, regardless of the payment method, in accessing unemployment benefits, It cannot be counted as income in determining whether more than 75% of the income is generated. Minimum Interprofessional WageThis is the necessary requirement.
In the case examined by the Supreme Court, the compensation amount agreed between Piaggio and SCP España company, With the recognition of inadmissibility it became 209,471 euros; The payment was split in two Increasing monthly installments from 1,775.67 Euros to 4,104.57 EurosThe company, which started receiving payments in September 2012 and ended in July 2019, took out an insurance policy of which the worker is the beneficiary to guarantee the deferred payment.
Filed when reporting what was received
INEM provided him with a subsidy for 720 days and signed a Special Agreement with the Undersecretariat of Treasury of the National Social Security Institution, which includes a monthly contribution of 679.36 euros for the purpose of future retirement calculation. If the insurer certifies compliance with the provisions of the signed life policy and compliance with the concept of capital gains, He paid the worker a gross amount of 6,077.18 euros with 1,200.24 personal income tax withholding and declared it to the Treasury. BASKET I opened a file He concluded that he could not benefit from aid.
A court in Barcelona “ordered the above-mentioned public body to present, without further formalities, the administrative case file for the amount of 9,372 euros claimed from the worker, since these are fully lawful unemployment benefits for persons over 52 years of age”, therefore “the The right to continue collecting the subsidy was granted”, but the High Court of Justice of Catalonia annulled this decision and ruled in favor of SEPE.
The Supreme Court has now consolidated its doctrine to declare that the deferred staggered collection of severance pay cannot affect the collection of unemployment benefits generated because the change in amount does not change its nature.