On €36,000 a year from March 2019 to October 2026, an unfair dismissal pays €24,953 (33 days a year) and an objective dismissal €15,123 (20 days a year), both free of IRPF. Choose how your job ended and enter your own dates and pay.
Rates verified How we check rates
Despido improcedente
33 días/año
max 24 months' pay
Despido objetivo / ERE
20 días/año
max 12 months' pay
Fin de contrato temporal
12 días/año
taxable
IRPF exemption
€180,000
legal amount only
Including the pagas extra and fixed supplements
Leave at 0 for the legal minimum
Severance (gross)
€24,953
253.0 days' pay for 7 years 8 months
Tax-free
€24,953
If agreed at conciliation or by a court
You keep, after IRPF
€24,953
No IRPF on this amount
| Daily pay (annual ÷ 365) | €99 |
| Service counted (part months as whole) | 92 months |
| Legal minimum | €24,953 |
| Taxable part | €0 |
PayMetric Labs' own modelled estimate from the Estatuto de los Trabajadores (arts. 49, 53, 56 and DT 11ª) and art. 7.e LIRPF. IRPF is estimated at the general scale on top of one year's salary, with the 30% reduction for service over two years; regional rates and your other income change it. Your convenio colectivo can give more. Not legal advice.
Your daily pay is your gross annual pay, including the two pagas extra and any fixed supplements, divided by 365. Multiply it by the days the law gives you for each year of service: 33 for an unfair dismissal, 20 for an objective or collective dismissal, 12 when a temporary contract ends. Service under a full year is prorated by month, and a part month counts as a whole one.
If you started before 12 February 2012, the years up to then count at the old 45-day rate. The total is capped at 720 days, unless the pre-2012 part alone is already higher; then that figure is the cap, up to 42 months' pay. For an objective dismissal the cap is 12 months' pay, and your employer must also give 15 days' notice or pay for them.
Tax is where estimates often go wrong. The legal amount is exempt from IRPF up to €180,000, but only if an unfair dismissal is recognised at the SMAC conciliation or by a court. For an objective dismissal on economic or organisational grounds, the exemption stretches to the 33-day amount, so a negotiated top-up is usually tax-free. The 12 days at the end of a temporary contract are taxed in full.
33 days' pay for each year of service, prorated by month, up to 24 months' pay. On €36,000 a year from March 2019 to October 2026, that's 253.0 days, or €24,953. If your contract started before 12 February 2012, the years before that date count at 45 days.
20 days' pay a year, up to 12 months' pay, plus 15 days' notice or pay instead. In the same example that's €15,123. If you challenge it and a court finds it unfair, the 33-day rate applies instead.
Usually not. IRPF exempts the legally required amount, up to €180,000. For an unfair dismissal the amount must be recognised at conciliation (SMAC) or by a court. For an objective dismissal on economic or organisational grounds, or an ERE, anything up to the 33-day unfair-dismissal amount is tax-free, so a negotiated top-up to €24,953 costs you no tax in the example.
Yes, 12 days' pay a year. But it is taxable: the tax authority confirmed in binding ruling V1088-26 (May 2026) that it isn't a dismissal payment. On €28,000 over three years it's €2,762 gross, about €2,182 after IRPF.
Because the law prorates by months, and the Tribunal Supremo has held that leftover days round up to a full month. 1 year, 1 month and 2 days of service counts as 1 year and 2 months. It's a small difference, but check your employer's figure for it.
No. The finiquito is what you're owed anyway on leaving: the days worked this month, unused holiday and the prorated pagas extra. Severance is on top, and only for a dismissal or the end of a temporary contract. Our guide covers both.
Related reading & tools
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