Change of criteria by the TGSS: unpaid notice days must be included in social security contributions

What has changed

Until now, when a company did not grant the 15 days' notice required for an objective dismissal and opted to pay it financially, the Social Security considered that amount as compensation and, therefore, excluded from contributions.

The Deputy Directorate General for Regulation and Appeals has reviewed this criterion in light of existing case law. Its conclusion: severance pay and the amount paid for lack of notice are distinct concepts with different legal natures.

The basis for the change of criteria

Article 53 of the Workers' Statute clearly distinguishes between the severance pay of twenty days per year of service and the 15-day notice period. According to the Social Security Administration, this distinction has significant practical consequences: if a court ruling overturns the termination of employment, the employee must return the severance pay received, but not the amount paid as notice. This reinforces the idea that notice is more akin to salary than to compensation for dismissal.

 

What should companies do?

The new criterion entails two specific obligations:

1. Quote the amounts for lack of notice through supplementary settlements, taking the date of accrual as the moment of termination
2. Communicate these amounts as "included" in the contribution base through CRA 0054, which is now called COMPENSATION FOR DISMISSAL/AMOUNTS DUE TO LACK OF NOTICE

 

Regularization with retroactive effect

One of the most relevant points of the bulletin is that The Administration will automatically regularize settlements that have already expired since April 2025This means that many companies could receive additional severance payments for dismissals that have already been finalized, without any prior notice of this change in interpretation.

It is important to clarify what is excluded from this change:

• The legal compensation for dismissal (20 days per year worked) remains excluded from contributions, within the limits of the Workers' Statute
• The criterion applies exclusively to dismissals for objective reasons under Article 52 of the Workers' Statute; other types of termination depend on their specific regulations, agreement or contract

 

What does this mean in practice?

For businessesIf you have carried out objective dismissals without granting full notice since April 2025, it is necessary to review how those amounts were communicated in the CRA files and assess whether a supplementary settlement is appropriate.

For self-employed individuals with employeesThe same obligations apply if terminations for objective reasons have been processed without prior notice, with the consequent impact on the cost of contributions.

For workersThe change does not affect rights already recognized or legal compensation, which remains the same; the adjustment is limited to the company's contribution treatment.

RecommendationGiven that the criterion is applied retroactively and some offices have indicated that the wording of the bulletin is confusing in certain points, it is advisable to review each case individually before automatically assuming a regularization.

 

Has your company carried out dismissals without full notice in the last year? At our consultancy in Cieza, we can review your situation and assess whether this regulation affects you. Contact us for a free consultation.