El deber empresarial de realizar aportaciones al Tesoro Público por el despido de trabajadores de cincuenta o más años mediando beneficios. Un análisis de datos y finalidades

Ricardo Esteban Legarreta, Teresa Torres Coronas (Editor), Ángel Belzunegui Eraso (Editor)

Research output: Chapter in BookChapterResearch


This article deals with some of the main features related with the corporate duty to make financial contributions to the Exchequer in case of collective dismissal, including a high number of mature workers, carried out by medium-big sized companies. Especially in its first part, the paper underlines general issues, as the nature of the duty, the collective dismissal as a needed condition,and it provides some figures on the application of the duty from 2011 to 2015. Moreover, there are another three basic points. The firs one refers to the reach of the economic burden, so, and it may be useful in order to assess the effectiveness of this duty. Besides, the paper focuses on the relationship between the burden and other ways to struggle ageing discrimination, as economic sanctions and, in general, the law on labor administrative sanction. Finally, the article deals on the scares role of this burden, in order to compensate mature workers for the loss of their jobs.
Original languageSpanish
Title of host publicationFinding solutions for a post-crisis society. 1st International Virtual SBRLab Conference
EditorsTeresa Torres-Corona, Josep Moreno Gené, Ángel Belzunegui Eraso
Place of PublicationTarragona (ES)
Number of pages15
ISBN (Electronic)978-84-8424-410-3
Publication statusPublished - Dec 2015


  • Collective dismissal
  • mature workers
  • employment protection

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