The corporate duty to make financial contributions to the Exchequer in case of collective dismissal including workers aged fifty of more. A critical aproach after four years of enforcement

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Abstract

© 2018 CCH Australia Limited. All rights reserved. The paper deals with the main issues related with the corporate duty to make financial contributions to the Exchequer in case of collective dismissal carried out by medium-big sized companies who have profits, and including a high number of mature workers. This article focuses on a seleccion of the main features of this corporate duty, such as the legal nature of the contribution; the kind of company or business group included, and the threshold of ageing workers affected by the collective dismissal so that this economic burden is deployed. The article deals with the issue whether the fact that a large number of older workers are affected by the redundancy is discriminatory. In addition, the paper analyses the collective dissmisal as a needed condition, and it studies the aplicable rules ordered to calculate the corporate contribution, which is mainly based in the cost of unemployement protection provided to the older workers. Finally, the article deals with the administrative proceeding ordered to make the contribution to the Exchequer.
Original languageEnglish
JournalTrabajo y Derecho
Issue number12
Publication statusPublished - 1 Dec 2015

Keywords

  • Ageism
  • Collective dismissal
  • Employment protection
  • Older workers

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