{ "_meta": { "dataset_id": "severance-formula", "schema_version": "1.0", "generated_at": "2026-07-02T21:11:06+00:00", "generated_by": "cite_extract.py", "record_count": 40, "publisher": { "name": "Whichapp", "url": "https://whichapp.site", "contact": "https://whichapp.site/about/" }, "license": "CC-BY-4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Whichapp — https://whichapp.site/cite/citation/", "canonical_url": "https://whichapp.site/data/api/datasets/severance-formula.json", "description": "Termination / severance calculation rules per country." }, "records": [ { "record_id": "severance-formula-us-2026", "jurisdiction": "US", "jurisdiction_name": "United States", "effective_from": null, "effective_to": null, "last_checked": "2026-06-08", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://www.dol.gov/general/topic/wages/severancepay", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The United States does not have a federal law mandating statutory severance or redundancy pay based on an employee's length of service. The U.S. Department of Labor confirms that severance pay is a matter of agreement between an employer and an employee. The federal Worker Adjustment and Retraining Notification (WARN) Act requires employers with 100 or more employees to provide 60 days' advance notification of mass layoffs or plant closings. If an employer violates the WARN Act, they may be liable for back pay and benefits for the period of the violation (up to 60 days), but this is a penalty for failure to provide notice, not a tenure-based severance entitlement. A small number of individual states (e.g., New Jersey, Maine, Massachusetts) and territories (e.g., Puerto Rico) have their own specific laws requiring severance pay in certain situations, such as plant closings, but these are exceptions and do not represent a national standard.", "change_log_id": "chg-extract-2026-04-19", "data": { "formula_description": { "value": "There is no federal statutory severance pay requirement in the United States; any severance is by contract or employer policy.", "unit": null, "source_url": "https://www.dol.gov/general/topic/wages/severancepay", "source_type": "government", "effective_from": null, "confidence": "high", "note": null }, "per_year_multiplier": null, "multiplier_unit": null, "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": null, "calculation_base": null, "effective_from": null, "example_scenario": null, "statutory_severance_exists": false, "source_url": "https://www.dol.gov/general/topic/wages/severancepay", "field_notes": { "formula_description": "There is no federal law in the United States that requires employers to provide severance pay. The Fair Labor Standards Act (FLSA) does not mandate it. Severance is determined by employer policy or private agreement.", "example_scenario": "An example cannot be calculated as there is no statutory formula for severance pay at the federal level. Any payment would depend entirely on the employer's internal policy or a specific employment contract." } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "severance-formula-ie", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "effective_from": "2012-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.citizensinformation.ie/en/employment/unemployment-and-redundancy/redundancy/redundancy-payments/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The formula includes a 'bonus' week, which is a once-off addition to the total calculation, regardless of the length of service (provided the minimum tenure is met). The statutory redundancy payment is tax-free, subject to certain lifetime limits. The minimum qualifying tenure is 104 weeks (2 years) of continuous service for employees aged 16 or over.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "Two weeks' statutory redundancy pay for every year of continuous service, plus one additional 'bonus' week's pay. The calculation is based on the employee's gross weekly pay, subject to a statutory maximum.", "per_year_multiplier": 2, "multiplier_unit": "weeks", "age_modifiers": [], "cap_weekly_pay": { "value": 600, "unit": "EUR/week", "effective_from": "2012-01-01" }, "cap_years_service": null, "minimum_qualifying_tenure_months": 24, "calculation_base": "gross", "example_scenario": "An employee with 5 years of continuous service and an annual gross salary of €35,000 is made redundant.\n1. Calculate actual weekly pay: €35,000 / 52 = €673.08.\n2. Apply the statutory cap: The actual weekly pay (€673.08) is higher than the cap (€600), so €600 is used for the calculation.\n3. Calculate the number of weeks' pay due: (2 weeks * 5 years of service) + 1 bonus week = 11 weeks.\n4. Calculate the total statutory redundancy payment: 11 weeks * €600 = €6,600." } }, { "record_id": "severance-formula-fr", "jurisdiction": "FR", "jurisdiction_name": "France", "effective_from": "2017-09-27", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035643911", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Statutory minimum severance ('indemnité légale') under French Labour Code. Formula is tiered: 1/4 month's salary per year for first 10 years of service, then 1/3 month's salary per year thereafter. Incomplete years calculated pro-rata. Minimum 8 months tenure required. Many collective bargaining agreements ('conventions collectives') provide more generous terms; employer must apply the more favorable formula. Does not apply to dismissals for serious misconduct ('faute grave' or 'faute lourde'). Applies to dismissals notified on or after 2017-09-27 per Decree n° 2017-1398.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "The statutory severance pay is calculated as a fraction of the employee's monthly reference salary for each year of service. The formula is tiered: 1/4 of a month's salary per year of service for the first 10 years of tenure, plus 1/3 of a month's salary per year of service for any years beyond 10. Incomplete years of service are calculated on a pro-rata basis.", "formula_description_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035643911", "per_year_multiplier_years_1_to_10": 0.25, "per_year_multiplier_years_11_plus": 0.333333, "multiplier_unit": "months", "multiplier_unit_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035643911", "age_modifiers": null, "cap_weekly_pay": null, "cap_weekly_pay_note": "No statutory cap on salary used for calculation", "cap_weekly_pay_source_url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006177822/#LEGISCTA000006177822", "cap_years_service": null, "cap_years_service_note": "No statutory cap on years of service used in calculation", "cap_years_service_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035643911", "minimum_qualifying_tenure_months": 8, "minimum_qualifying_tenure_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035643823", "calculation_base": "Reference salary ('salaire de référence') is gross monthly average pay, calculated as the higher of: (a) average over 12 months preceding dismissal notification, or (b) average over 3 months preceding dismissal notification. Bonuses and premiums included.", "calculation_base_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018536229", "calculation_base_effective_from": "2008-06-27", "example_scenario": "An employee with 5 years continuous service and €35,400 annual salary. Reference monthly salary: €35,400 / 12 = €2,950. Multiplier (< 10 years): 1/4 per year. Calculation: (1/4 × €2,950) × 5 = €737.50 × 5 = €3,687.50 severance pay.", "example_scenario_source_url": "https://www.service-public.fr/particuliers/vosdroits/F2839" } }, { "record_id": "severance-formula-es", "jurisdiction": "ES", "jurisdiction_name": "Spain", "effective_from": "2012-02-12", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted | confidence=high] 20 days' salary per year for objective dismissal/redundancy is correct; the CAP is 12 months' salary (not the stored '18.25 years' - that is a derived artefact, ~360 days / 20 days per year). Unfair dismissal is 33 days/year capped at 24 months. SOURCE: https://leglobal.law/countries/spain/employment-law/employment-law-overview-spain/07-termination-of-employment-contracts/ | QUOTE: \"minimum severance of 20 days' salary per year of service, subject to a 12-month salary cap.\" || Formula applies to termination for objective reasons (despido objetivo). Unfair dismissal (despido improcedente) has higher rates: 33 days per year capped at 24 months. Calculation base includes gross salary plus pro-rata extra salary payments (pagas extraordinarias).", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "20 days of salary for each year of service, with periods of service less than one year being prorated on a monthly basis. The total compensation is capped at a maximum of 12 months' salary.", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "effective_from": "2012-02-12", "confidence": "high" }, "per_year_multiplier": { "value": 20, "unit": "days", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "effective_from": "2012-02-12", "confidence": "high" }, "multiplier_unit": { "value": "days", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "effective_from": "2012-02-12", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "note": "No statutory cap on weekly or monthly pay calculation base; cap applies to total final payout amount only." }, "cap_total_payout_months": { "value": 12, "unit": "months", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "effective_from": "2012-02-12", "confidence": "high" }, "cap_years_service": { "value": 18.25, "unit": "years", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "effective_from": "2012-02-12", "confidence": "high", "note": "Effective cap derived from 12-month payout limit: (12 months × 20 days/year) / 20 days/year = 18.25 years service equivalent." }, "minimum_qualifying_tenure_months": { "value": 1, "unit": "months", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430", "source_type": "government", "effective_from": "2012-02-12", "confidence": "high", "note": "Periods less than one year are prorated monthly, implying entitlement from first month of service." }, "calculation_base": { "value": "gross", "source_url": "https://www.pwc.es/es/publicaciones/gestion-legal/assets/doing-business-in-spain-2023.pdf", "source_type": "provider", "confidence": "medium", "note": "Gross salary including variable remuneration and pro-rata extra salary payments (pagas extraordinarias), established by case law and confirmed by institutional sources." }, "example_scenario": { "description": "Employee with 5 years service and €35,400 annual gross salary made redundant: Daily salary = €35,400/365 = €96.99. Total entitlement = 20 days/year × 5 years × €96.99 = €9,699. Cap check: €9,699 < €35,400 (12 months cap), so full amount is payable.", "source_type": "derived" } } }, { "record_id": "severance-formula-nl", "jurisdiction": "NL", "jurisdiction_name": "Netherlands", "effective_from": "2020-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Statutory transition payment (transitievergoeding) calculated as one-third of gross monthly salary per year of service with pro-rata calculation for partial years. Calculation base includes fixed pay components (holiday allowance typically 8%, fixed 13th-month bonus) plus average of variable components over preceding 12 months. Annual statutory cap indexed yearly; for 2026 projected at €99,000 gross or one gross annual salary if higher. Definitive cap published by Ministry of Social Affairs and Employment in autumn of preceding year.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "The statutory transition payment (transitievergoeding) is calculated as one-third of the gross monthly salary for each year of service. A pro-rata calculation is applied for the remaining portion of the employment period based on the exact number of days.", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen" }, "per_year_multiplier": { "value": 0.3333333333333333, "unit": "months of pay", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen" }, "multiplier_unit": { "value": "months", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen" }, "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "cap_total_amount": { "value": 99000, "currency": "EUR", "note": "2026 projected figure; actual cap indexed annually and published in autumn of preceding year. Also capped at one gross annual salary if that exceeds €99,000.", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen" }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/wanneer-recht-op-transitievergoeding" }, "calculation_base": { "value": "gross", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-bereken-ik-de-transitievergoeding" }, "calculation_base_components": { "value": "Fixed pay (holiday allowance typically 8%, fixed 13th-month bonus) plus average of variable components (overtime, commissions, bonuses) over preceding 12 months", "source_url": "https://www.rijksoverheid.nl/onderwerpen/ontslag/vraag-en-antwoord/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen" }, "example_scenario": { "assumptions": "Employee with exactly 5 years of service. Annual salary of €36,000. Calculation base includes standard 8% holiday allowance.", "calculation": [ { "step": "Calculate gross monthly salary", "value": "€36,000 / 12 = €3,000" }, { "step": "Determine monthly calculation base (including 8% holiday allowance)", "value": "€3,000 * 1.08 = €3,240" }, { "step": "Apply the statutory formula", "value": "5 years * (1/3) * €3,240" }, { "step": "Final severance amount", "value": "€5,400" } ] } } }, { "record_id": "severance-formula-pt", "jurisdiction": "PT", "jurisdiction_name": "Portugal", "effective_from": "2023-05-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "notes": "[2026-06-06 verified] PT severance: current Art.366 rate is 14 days/year (=stored '2 weeks', correct for post-May-2023 service); multi-tier by date for older service. Stored cap EUR 3,784.62 was WRONG (no such statutory absolute cap) -> set null; caps are 20x min wage (monthly ref) and 12x monthly / 240x min wage (total). SOURCE: https://apps.eurofound.europa.eu/legislationdb/severance-payredundancy-compensation/portugal | QUOTE: \"compensation is increased from the current 12 to 14 days times the individual's base salary plus seniority pay per each complete year of seniority (article 366).\" || [2026-06-06 reconciliation | noted | confidence=medium] FLAG for re-verification: current redundancy rate is ~12 days of base salary + seniority per year for post-1 Oct 2013 service (older service tiers use 18/20/30 days); the widely-cited '24 days' is for fixed-term expiry, not redundancy. Stored '2 weeks/yr' (~14 days) is close but the per-day rate is tenure-bracket dependent. Verify against Codigo do Trabalho art. 366. SOURCE: https://leglobal.law/countries/portugal/employment-law/employment-law-overview-portugal/termination-of-employment-contracts-in-portugal/ | QUOTE: \"Employees dismissed for objective reasons are entitled to severance pay ... calculated based on years of service.\" || Based on Article 366 of Portuguese Labour Code (Código do Trabalho), amended by Law no. 13/2023. Calculation base is 'retribuição base e diuturnidades' (base salary and seniority payments), excluding overtime and most bonuses. Monthly pay capped at 20 times National Minimum Monthly Wage (RMMG). Overall payout capped at lower of: (a) 12 times monthly base pay, or (b) 240 times RMMG. Pro-rata calculation applies for incomplete years. No explicit minimum qualifying period; entitlement calculated from start of employment.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Objective/collective dismissal compensation (Codigo do Trabalho art. 366): 14 days of base salary + seniority payments per full year of service for service accrued from May 2023 (Law 13/2023); 12 days/year for service 1 Oct 2013-Apr 2023; older service frozen at 18/20/30 days/year by date tier. Caps: monthly reference pay capped at 20x the national minimum wage; total compensation capped at 12x monthly base+seniority pay OR 240x the minimum wage, whichever is lower. No minimum qualifying tenure (accrues pro-rata from day one).", "unit": null, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "per_year_multiplier": { "value": 2, "unit": "weeks of pay", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "multiplier_unit": { "value": "weeks", "unit": null, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": "EUR/week", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high", "note": "No absolute EUR cap; capped at 20x national minimum wage (monthly reference)." }, "cap_years_service": { "value": null, "unit": "years", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 1, "unit": "months", "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "calculation_base": { "value": "other", "unit": null, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "overall_payout_cap": { "value": "lower of 12 times monthly base pay or 240 times RMMG", "unit": null, "source_url": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34546475", "source_type": "government", "effective_from": "2023-05-01", "confidence": "high" }, "example_scenario": { "value": "Scenario: An employee with 5 years of continuous service is made redundant. Their annual salary is £30,000. Assuming exchange rate 1 GBP = 1.17 EUR, annual salary is €35,100. Monthly base pay: €35,100 / 12 = €2,925 (below cap). Daily pay: (€2,925 * 12) / 365 = €96.16. Formula application: 14 days * €96.16 = €1,346.24 per year. Total for 5 years: €1,346.24 * 5 = €6,731.20. Total (€6,731.20) is below overall cap of 12 times monthly pay (€35,100). Result: €6,731.20.", "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "medium" } } }, { "record_id": "severance-formula-it", "jurisdiction": "IT", "jurisdiction_name": "Italy", "effective_from": "1982-06-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The Trattamento di Fine Rapporto (TFR) is a universal entitlement upon any form of employment termination, including resignation, and is not exclusively for redundancy. It is a form of deferred salary. For employees hired after 7 March 2015 under the Jobs Act reforms, a separate indemnity is payable in cases of unfair dismissal (2 months per year of service, min 6 months, max 36 months), paid in addition to TFR.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "The statutory severance payment in Italy is the 'Trattamento di Fine Rapporto' (TFR), a form of deferred compensation due upon any termination of employment. The formula for annual accrual is the total annual gross remuneration divided by 13.5. The accumulated fund is revalued at the end of each year at a rate composed of a fixed 1.5% plus 75% of the annual increase in the ISTAT consumer price index for blue- and white-collar worker households.", "unit": null, "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "per_year_multiplier": { "value": 0.889, "unit": "months of pay per year of service", "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "calculation_base": { "value": "gross", "unit": "All non-occasional components of remuneration", "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:regio.decreto:1942-03-16;262!vig=2026-04-20~art2120", "source_type": "government", "effective_from": "1982-06-01", "confidence": "high" }, "example_scenario": { "value": "An employee with 5 years of service and a consistent annual gross salary of €35,400 (approx. £30,000) would be entitled to a TFR payment. The basic accrued amount, before the mandatory annual revaluation, is calculated as follows: Annual TFR Accrual: €35,400 / 13.5 = €2,622.22; Total Base Accrual over 5 years: 5 years * €2,622.22 = €13,111.10. Note: The final payable amount would be higher due to the mandatory annual revaluation of the accrued funds.", "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "jobs_act_unfair_dismissal_indemnity": { "value": "For employees hired after 7 March 2015 subject to Jobs Act reforms, 2 months of last gross reference salary per year of service, with minimum 6 months and maximum 36 months salary", "unit": "months of pay per year of service", "source_url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-03-04;23!vig=2026-04-20~art3", "source_type": "government", "effective_from": "2015-03-07", "confidence": "high" } } }, { "record_id": "severance-formula-pl", "jurisdiction": "PL", "jurisdiction_name": "Poland", "effective_from": "2003-07-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030900844/U/D20030844.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Applies only to employers with 20 or more employees. Covers both collective redundancies and individual dismissals for reasons not attributable to employee. The cap on total payout is 15 times the national minimum monthly wage in effect on the date of termination. Calculation based on gross monthly remuneration including fixed salary and average of variable components from 3 months preceding termination.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Statutory severance pay is granted to employees dismissed for reasons not attributable to them by an employer with 20 or more employees. The amount is a lump sum based on the employee's length of service with that employer: 1 month's pay for service of less than 2 years; 2 months' pay for service of 2 to 8 years; 3 months' pay for service of more than 8 years. The total payment is capped at 15 times the national minimum wage.", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030900844/U/D20030844.pdf", "source_type": "government", "effective_from": "2003-07-01", "confidence": "high" }, "per_year_multiplier": { "value": [ { "min_years": 0, "max_years": 2, "multiplier": 1 }, { "min_years": 2, "max_years": 8, "multiplier": 2 }, { "min_years": 8, "max_years": null, "multiplier": 3 } ], "unit": "months_of_pay", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030900844/U/D20030844.pdf", "source_type": "government", "effective_from": "2003-07-01", "confidence": "high" }, "multiplier_unit": { "value": "months", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030900844/U/D20030844.pdf", "source_type": "government", "effective_from": "2003-07-01", "confidence": "high" }, "age_modifiers": [], "cap_on_payout": { "value": "15 times the national minimum monthly wage in effect on the date of termination", "unit": "PLN", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030900844/U/D20030844.pdf", "source_type": "government", "effective_from": "2003-07-01", "confidence": "high" }, "cap_weekly_pay": { "value": null, "confidence": "high", "note": "There is no cap on the weekly or monthly pay used for the calculation, but there is a cap on the total final severance payment." }, "cap_years_service": { "value": null, "confidence": "high", "note": "Years of service are not capped, but the multiplier does not increase after 8 years of service." }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030900844/U/D20030844.pdf", "source_type": "government", "effective_from": "2003-07-01", "confidence": "high" }, "calculation_base": { "value": "gross", "source_url": "https://www.pip.gov.pl/pl/porady-prawne/wynagrodzenie/10000,jak-obliczyc-wysokosc-odprawy-pienieznej-przyslugujacej-zwalnianemu-pracownikowi-.html", "source_type": "government", "effective_from": null, "confidence": "high", "note": "The calculation is based on the employee's monthly remuneration, calculated according to the rules for determining the monetary equivalent for unused annual leave. This includes the fixed monthly salary and the average of variable components from the 3 months preceding termination." }, "example_scenario": { "value": "An employee with 5 years of service and an annual gross salary of £30,000 is made redundant. Converting at 1 GBP = 5.00 PLN gives an annual salary of 150,000 PLN or 12,500 PLN monthly. With 5 years of service (falling in the 2-8 year bracket), the multiplier is 2 months' pay. Severance calculation: 2 months × 12,500 PLN = 25,000 PLN. The cap is 15 times the national minimum wage (using H2 2024 rate of 4,300 PLN): 15 × 4,300 PLN = 64,500 PLN. The calculated severance of 25,000 PLN is below the cap, so the employee receives 25,000 PLN.", "note": "Example uses estimated 2024 minimum wage as 2026 rate not yet set", "confidence": "high" } } }, { "record_id": "severance-formula-se", "jurisdiction": "SE", "jurisdiction_name": "Sweden", "effective_from": "2022-10-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-198280-om-anstallningsskydd_sfs-1982-80/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Sweden has no statutory severance or redundancy pay formula. Employees are entitled only to regular pay and benefits during a statutory notice period, which increases with tenure up to a maximum of 6 months after 10 years of service. Additional severance payments (avgångsvederlag) are commonly provided through Collective Bargaining Agreements (CBAs) or individual contracts but are not mandated by law.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "Sweden has no statutory severance or redundancy pay formula. The primary statutory entitlement for an employee made redundant due to a 'shortage of work' (arbetsbrist) is their regular pay and benefits during a statutory notice period. The length of the notice period is determined by the employee's length of service. Any additional severance payment (avgångsvederlag) is not mandated by law but is commonly provided for in Collective Bargaining Agreements (CBAs) or individual employment contracts.", "per_year_multiplier": null, "multiplier_unit": null, "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": null, "calculation_base": null, "notice_period_structure": { "description": "Statutory notice period increases with length of service, capped at 6 months after 10 years of service", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-198280-om-anstallningsskydd_sfs-1982-80/", "source_type": "government" }, "example_scenario": { "description": "An employee with 5 years of service and an annual salary of approximately 390,000 SEK is made redundant. Under Swedish statutory law, there is no entitlement to a lump-sum severance payment. The employee is entitled to a statutory notice period of 3 months (for 4-6 years of service). During these 3 months, the employee receives their regular salary and benefits. Monthly Salary: 390,000 SEK / 12 = 32,500 SEK. Total Payment (during notice period): 3 months × 32,500 SEK = 97,500 SEK. Result: The employee receives 97,500 SEK, paid as regular salary over the 3-month notice period. No additional statutory severance is paid.", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-198280-om-anstallningsskydd_sfs-1982-80/", "source_type": "government" }, "cba_prevalence_note": "The Swedish system relies heavily on Collective Bargaining Agreements (CBAs) negotiated between trade unions and employer organizations. While there is no statutory severance pay, these CBAs very often provide for significant redundancy payments and transition support (omställningsstöd) for employees who are laid off. These benefits are contractual and not part of the statutory framework." } }, { "record_id": "severance-formula-dk", "jurisdiction": "DK", "jurisdiction_name": "Denmark", "effective_from": "2017-08-24", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Third tier is 17 years (stored said 18). Funktionaerloven s.2a; salaried employees only; minimum 12 years (144 months) to qualify. SOURCE: https://boundlesshq.com/guides/denmark/end-of-employment/ | QUOTE: \"one month's salary after 12 years of service, two months' salary after 15 years of service, and three months' salary after 17 years of service.\" || Applies only to salaried employees (funktionærer) under Danish Salaried Employees Act. Blue-collar workers covered by collective bargaining agreements. Entitlement forfeited if employee receives employer-funded old-age pension upon termination. Separate from statutory notice period pay.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Salaried employees (funktionaer) under the Salaried Employees Act s.2a: 1 month's salary after 12 years' service, 2 months after 15 years, 3 months after 17 years. Not payable if the employee receives an old-age/company pension at termination.", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "effective_from": "2017-08-24", "confidence": "high" }, "per_year_multiplier": { "value": null, "note": "The Danish system is not based on a per-year multiplier. It is a tiered lump sum payment triggered at specific long-service thresholds (12 and 17 years).", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "effective_from": "2017-08-24", "confidence": "high" }, "multiplier_unit": { "value": "months", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "effective_from": "2017-08-24", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "note": "There is no statutory cap on the pay used for calculation.", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "effective_from": "2017-08-24", "confidence": "high" }, "cap_years_service": { "value": null, "note": "There is no cap on the number of years of service that can be counted, but the maximum statutory entitlement is reached at 17 years.", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "effective_from": "2017-08-24", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 144, "unit": "months", "note": "Corresponds to 12 years of continuous service to qualify for the first tier of severance pay.", "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002", "source_type": "government", "effective_from": "2017-08-24", "confidence": "high" }, "calculation_base": { "value": "gross", "note": "The law refers to 'løn' (salary). In practice, this is interpreted as the employee's regular gross monthly salary at the time of termination, including fixed allowances and the value of benefits.", "source_url": "https://www.norrbomvinding.com/publications/denmark-termination-of-employment-2023", "source_type": "provider", "effective_from": "2023-01-01", "confidence": "medium" }, "tiers": [ { "years_service": 12, "months_salary": 1, "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002" }, { "years_service": 17, "months_salary": 3, "source_url": "https://www.retsinformation.dk/eli/lta/2017/1002" } ], "example_scenario": { "value": "An employee with 5 years of service and an annual salary of £30,000 (approx. 258,000 DKK) is made redundant. Service: 5 years (60 months). Qualifying Tenure: The minimum qualifying tenure for statutory severance pay is 12 years (144 months). Calculation: As the employee's service is less than the 12-year minimum, they are not entitled to any statutory severance pay. Result: 0 DKK.", "confidence": "high" } } }, { "record_id": "severance-formula-cz", "jurisdiction": "CZ", "jurisdiction_name": "Czech Republic", "effective_from": "2012-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.zakonyprolidi.cz/cs/2006-262#p67-1", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Statutory severance pay is triggered upon termination by employer for organisational reasons (redundancy, business closure, relocation) or by mutual agreement. Higher severance of at least 12x average monthly earnings applies for termination due to occupational accident, disease, or threat thereof. Calculation base is average gross earnings, typically over preceding calendar quarter. Minimum qualifying tenure is 0 months.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "Statutory severance pay is a multiple of the employee's average monthly earnings, based on continuous length of service with the employer. The entitlement is triggered upon termination by the employer for specific organisational reasons (e.g., redundancy, business closure, relocation) or by mutual agreement for the same reasons. Service of less than 1 year: 1x average monthly earnings. Service of at least 1 year but less than 2 years: 2x average monthly earnings. Service of at least 2 years: 3x average monthly earnings.", "per_year_multiplier": [ { "min_years": 0, "max_years": 1, "multiplier": 1 }, { "min_years": 1, "max_years": 2, "multiplier": 2 }, { "min_years": 2, "max_years": null, "multiplier": 3 } ], "multiplier_unit": "months", "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": 0, "calculation_base": "gross", "calculation_base_description": "average monthly earnings", "example_scenario": "An employee with 5 years of service and an annual salary of £30,000 is made redundant. Convert Salary: Assuming an exchange rate of 1 GBP = 29 CZK, the annual salary is 870,000 CZK. Calculate Monthly Base: The average monthly earnings are 870,000 CZK / 12 = 72,500 CZK. Determine Multiplier: With 5 years of service, the employee falls into the 'at least 2 years' category, which has a multiplier of 3. Calculate Severance: 3 * 72,500 CZK = 217,500 CZK. Statutory Severance Pay: 217,500 CZK", "source_url": "https://www.zakonyprolidi.cz/cs/2006-262#p67-1" } }, { "record_id": "severance-formula-ae", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "effective_from": "2022-02-02", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '3 weeks/yr' captured only the first-5-year rate; the 30-days/year tier after 5 years and the 2-year cap were missing. DIFC free zone uses the DEWS contribution scheme instead. SOURCE: https://alramsyadvocates.com/end-of-service-gratuity/ | QUOTE: \"1-5 Years of Service: 21 days' basic salary per year. Above 5 Years: 30 days' basic salary per year for each year beyond five ... Total gratuity cannot exceed 2 years' salary.\" || End-of-Service Gratuity governed by Article 51 of Federal Decree-Law No. 33 of 2021. Applies to foreign employees with minimum 12 months continuous service. Not payable for summary dismissal for gross misconduct. UAE nationals covered by separate pension and social security schemes.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "End-of-service gratuity (Federal Decree-Law 33/2021 Art.51): 21 days' basic salary per year for the first 5 years, then 30 days' basic salary per year thereafter; total capped at 2 years' wages; minimum 1 year service. Calculated on basic salary only (allowances excluded).", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government" }, "per_year_multiplier": { "value": 3, "unit": "weeks of basic pay", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government", "note": "This represents the 21 days of pay for each of the first 5 years of service. For service beyond 5 years, the multiplier increases to 30 days' pay (~4.29 weeks) per year." }, "multiplier_unit": { "value": "days of basic salary per year", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government", "note": "There is no cap on the pay used for calculation, but there is a cap on the total gratuity payable, which must not exceed two years' total wage." }, "cap_years_service": { "value": null, "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government", "note": "There is no cap on the number of years of service used in the calculation, but the final payout is capped at two years' total wage." }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government" }, "calculation_base": { "value": "basic salary only", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government", "note": "The calculation is explicitly based on the employee's last 'basic wage', which excludes allowances (e.g., for housing, transport, etc.)." }, "example_scenario": { "value": "An employee with 5 years of continuous service and an annual salary of £30,000.\n1. Convert salary to local currency (AED). Assuming an exchange rate of £1 = 4.7 AED, the annual total salary is 141,000 AED.\n2. Determine the 'basic wage' for calculation. Assuming a common structure where basic wage is 60% of the total salary, the monthly basic wage is (141,000 AED / 12) * 0.60 = 7,050 AED.\n3. Calculate the gratuity entitlement in days. For the first 5 years, the rate is 21 days per year. Total days = 5 years * 21 days/year = 105 days.\n4. Calculate the final amount. The daily basic wage is 7,050 AED / 30 days = 235 AED. The total gratuity is 105 days * 235 AED/day = 24,675 AED (approx. £5,250).\n5. This amount is below the overall cap of two years' total wage (2 * 141,000 = 282,000 AED).", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/labour-law.aspx", "source_type": "government" } } }, { "record_id": "severance-formula-sg", "jurisdiction": "SG", "jurisdiction_name": "Singapore", "effective_from": "2020-10-17", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mom.gov.sg/employment-practices/retrenchment/retrenchment-benefit", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Singapore has no statutory severance formula. Retrenchment benefits depend on employment contracts or collective agreements. The Ministry of Manpower issues a strong non-binding guideline recommending 0.5 to 1 month's salary per year of service for employees with at least 2 years of service. This is considered best practice but not legally mandatory unless contractually specified.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "No statutory formula for retrenchment (redundancy) pay. Entitlement and amount depend on employment contract, collective agreement, or negotiation. Ministry of Manpower provides non-binding guideline recommending 0.5 to 1 month of salary per year of service.", "source_url": "https://www.mom.gov.sg/employment-practices/retrenchment/retrenchment-benefit", "source_type": "government", "confidence": "high" }, "per_year_multiplier": { "value": null, "note": "Non-binding guideline suggests 0.5 to 1 month's salary per year of service, not a statutory requirement.", "source_url": "https://www.mom.gov.sg/employment-practices/retrenchment/retrenchment-benefit", "source_type": "government", "confidence": "high" }, "multiplier_unit": { "value": null, "note": "No statutory unit. Guideline refers to weeks or months of salary.", "source_url": "https://sso.agc.gov.sg/Act/EA1968", "source_type": "government", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "note": "No statutory cap exists as there is no statutory formula.", "source_url": "https://sso.agc.gov.sg/Act/EA1968", "source_type": "government", "confidence": "high" }, "cap_years_service": { "value": null, "unit": "years", "note": "No statutory cap on years of service for calculation.", "source_url": "https://sso.agc.gov.sg/Act/EA1968", "source_type": "government", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 24, "unit": "months", "note": "Non-binding guideline recommends 2 years of service as eligibility threshold. Employees with less than 2 years may receive ex-gratia payments.", "source_url": "https://www.mom.gov.sg/employment-practices/retrenchment/retrenchment-benefit", "source_type": "government", "confidence": "high" }, "calculation_base": { "value": null, "note": "No statutory base defined. Guideline refers to 'salary', typically interpreted as basic monthly salary.", "source_url": "https://sso.agc.gov.sg/Act/EA1968", "source_type": "government", "confidence": "high" }, "example_scenario": { "value": "Employee with 5 years service, SGD 4,500/month: Guideline range 0.5–1 month/year = 2.5–5 months total pay = SGD 11,250–SGD 22,500. Actual payment depends on contract and negotiation.", "source_url": "https://www.mom.gov.sg/employment-practices/retrenchment/retrenchment-benefit", "source_type": "government", "confidence": "high" }, "regulatory_framework": { "value": "Employment Act (no mandatory severance formula), supported by Tripartite Advisory on Managing Excess Manpower and Responsible Retrenchment (2020-10-17)", "source_url": "https://www.mom.gov.sg/-/media/mom/documents/employment-practices/guidelines/tripartite-advisory-on-managing-excess-manpower-and-responsible-retrenchment.pdf", "source_type": "government", "confidence": "high" } } }, { "record_id": "severance-formula-in", "jurisdiction": "IN", "jurisdiction_name": "India", "effective_from": "1953-10-24", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Provisions apply to 'workmen' under the Industrial Disputes Act, 1947, excluding managerial/supervisory roles above certain thresholds. Statutory severance is payable in addition to gratuity under Payment of Gratuity Act, 1972. One month's notice or payment in lieu required. Labour Codes passed but not yet nationally implemented as of 2026-04-20.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "15 days' average pay for every completed year of continuous service or any part thereof in excess of six months.", "unit": null, "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high" }, "per_year_multiplier": { "value": 2.14, "unit": "weeks of pay per year of service", "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high", "note": "The statute specifies 'fifteen days' average pay'. This is approximately 2.14 weeks (15 days / 7 days per week)." }, "multiplier_unit": { "value": "weeks", "unit": null, "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high", "note": "The Industrial Disputes Act, 1947 does not specify a cap on pay for the purpose of calculating retrenchment compensation." }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high", "note": "The Industrial Disputes Act, 1947 does not specify a cap on the number of years of service for calculating retrenchment compensation." }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high", "note": "Based on Section 25F of the Industrial Disputes Act, 1947, which requires 'continuous service for not less than one year'." }, "calculation_base": { "value": "average_pay", "unit": null, "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "effective_from": "1953-10-24", "confidence": "high", "note": "Calculation is based on 'average pay' as defined in Sec 2(aaa), which refers to 'wages' defined in Sec 2(rr). 'Wages' includes all remuneration such as basic pay and dearness allowance, but explicitly excludes items like bonus, employer contributions to pension/provident funds, and gratuity." }, "effective_from_statute": { "value": "1953-10-24", "unit": null, "source_url": "https://www.indiacode.nic.in/handle/123456789/2379?sam_handle=123456789/1362", "source_type": "government", "confidence": "high", "note": "This is the effective date of Act 43 of 1953, which inserted Section 25F into the Industrial Disputes Act, 1947." } } }, { "record_id": "severance-formula-br", "jurisdiction": "BR", "jurisdiction_name": "Brazil", "effective_from": "1990-05-11", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://www.planalto.gov.br/ccivil_03/leis/l8036consol.htm", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted | confidence=high] The real mechanism is a one-off 40% FGTS fine on the accumulated FGTS balance (FGTS = 8%/month of salary deposited by the employer), not a per-year months-of-salary multiple. The stored 0.384 months/year is a derived proxy (0.40 x 0.08 x 12). Reduced to 20% on termination by mutual agreement; nil for dismissal with cause. SOURCE: https://www.cxcglobal.com/global-hiring-guide/brazil/end-of-employment-in-brazil/ | QUOTE: \"a 40% FGTS (a government-managed severance fund) fine on the total amount deposited during the employment contract.\" || Brazilian severance is based on the FGTS (Fundo de Garantia do Tempo de Serviço) mandatory savings fund system. The per_year_multiplier of 0.384 months represents the effective value of the 40% severance fine relative to annual FGTS contributions. Total entitlement includes: (1) full FGTS account withdrawal (8% of monthly salary accumulated), (2) 40% severance fine on total FGTS balance, and (3) proportional notice pay (30 days + 3 days per year of service, capped at 90 days). Calculation base is gross monthly remuneration including salary, overtime, commissions, bonuses, and 13th-month bonus.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "Upon dismissal without just cause, an employee receives: (1) full FGTS account withdrawal (employer deposits 8% of gross monthly remuneration monthly); (2) severance fine of 40% of total FGTS deposits; (3) proportional notice pay of 30 days plus 3 days per full year of service, capped at 90 days total.", "per_year_multiplier": 0.384, "per_year_multiplier_unit": "months of pay per year of service", "multiplier_unit": "months", "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": 0, "calculation_base": "gross", "calculation_base_definition": "gross monthly remuneration including salary, overtime, commissions, bonuses, and 13th-month salary", "effective_from": "1990-05-11", "source_url": "http://www.planalto.gov.br/ccivil_03/leis/l8036consol.htm", "example_scenario": "Employee with 5 years service and BRL 16,250 monthly salary dismissed without just cause: FGTS withdrawal BRL 78,000 (8% × 12 × 5 years), severance fine BRL 31,200 (40% of FGTS), proportional notice pay BRL 24,375.15 (45 days × daily rate), total entitlement BRL 133,575.15." } }, { "record_id": "severance-formula-mx", "jurisdiction": "MX", "jurisdiction_name": "Mexico", "effective_from": "1970-04-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored 1.714 weeks/yr captured only one leg and missed the dominant 90-day (3-month) base. The 3-month base + 20 days/year + 12-day/year premium is the full statutory package. SOURCE: https://leglobal.law/countries/mexico/employment-law/employment-law-overview-mexico/07-termination-of-employment-contracts/ | QUOTE: \"(1) three months of the employee's daily aggregate salary, plus (2) twenty days ... for each year of service; (3) a seniority premium of twelve days' salary for each year of service.\" || Severance formula applies in cases of unjustified dismissal ('despido injustificado'). Two main components: (1) Constitutional indemnity of 3 months integrated salary (no cap), and (2) Seniority premium of 12 days per year of service (capped at 2x daily minimum wage). The per_year_multiplier of 1.714 weeks and cap_weekly_pay apply only to seniority premium component. Calculation base is Salario Diario Integrado (integrated daily salary) including base salary plus all regular benefits. Weekly pay cap derived from 2024 minimum wage; future rates not yet determined. Primary source: Ley Federal del Trabajo; 3-month indemnity rooted in Article 123 of Mexican Constitution (effective 1970-04-01).", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Termination without cause (LFT Art.48/50): 3 months of integrated daily salary (90 days) + 20 days of integrated daily salary per year of service + a 12-day/year seniority premium (prima de antiguedad, base capped at 2x the minimum daily wage). Accrues from day one.", "unit": null, "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "1970-04-01", "confidence": "high" }, "per_year_multiplier": { "value": 20, "unit": "weeks of pay per year of service", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "1970-04-01", "confidence": "high" }, "multiplier_unit": { "value": "days of integrated daily salary per year (plus 90-day base + 12-day/yr premium)", "unit": null, "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "1970-04-01", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": 3485.02, "unit": "MXN/week", "source_url": "https://www.gob.mx/conasami/articulos/asi-quedaron-los-salarios-minimos-para-2024", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "1970-04-01", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "1970-04-01", "confidence": "high" }, "calculation_base": { "value": "Integrated Daily Salary (Salario Diario Integrado)", "unit": "other", "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": "1970-04-01", "confidence": "high" }, "effective_from": { "value": "1970-04-01", "unit": null, "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LFT.pdf", "source_type": "government", "effective_from": null, "confidence": "high" }, "example_scenario": { "value": "An employee with 5 years of service and an annual salary of £30,000 is dismissed without cause. Assumptions: Exchange Rate: 1 GBP = 21.50 MXN; Annual Salary: £30,000 * 21.50 = 645,000 MXN; Integrated Daily Salary (IDS): 645,000 MXN / 365 days = 1,767.12 MXN; General Minimum Wage (2024): 248.93 MXN/day. Calculation: 1. Constitutional Indemnity: 3 months' salary = 90 days of IDS; 90 * 1,767.12 MXN = 159,040.80 MXN. 2. Seniority Premium: The salary base for this component is capped at twice the daily minimum wage. Capped Daily Salary: 2 * 248.93 MXN = 497.86 MXN; Premium: 12 days * 5 years of service * 497.86 MXN; 60 * 497.86 MXN = 29,871.60 MXN. Total Statutory Severance Pay: 159,040.80 MXN + 29,871.60 MXN = 188,912.40 MXN.", "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" } } }, { "record_id": "severance-formula-gb", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "effective_from": "2026-04-06", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gov.uk/redundancy-pay-your-rights/calculate-your-redundancy-pay", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Weekly pay cap is GBP 751 from 6 April 2026 (was GBP 719 in 2025/26), not 754. Age-banded 0.5/1/1.5 weeks per year, 20-year cap, 2-year minimum service. (Deduped record had lost the 24-month minimum - restored.) SOURCE: https://www.acas.org.uk/your-rights-during-redundancy/redundancy-pay | QUOTE: \"The maximum weekly amount used to calculate statutory redundancy pay is 751 pounds ... up to 20 years of work ... maximum ... 22,530 pounds.\" || Core formula statutory since 1996-08-22 (Employment Rights Act 1996). Weekly pay cap projected for 2026-04-06 based on historical indexation; official confirmation pending statutory instrument publication. Maximum statutory redundancy = 30 weeks × capped weekly pay.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Statutory redundancy pay calculated as: (years of continuous service) × (age-based multiplier) × (weekly pay capped at statutory maximum). Different multipliers apply to each year based on employee's age during that service year.", "source_url": "https://www.gov.uk/redundancy-pay-your-rights/calculate-your-redundancy-pay" }, "multiplier_unit": { "value": "weeks", "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/162" }, "age_modifiers": [ { "age_range_min": 0, "age_range_max": 21, "multiplier": 0.5, "description": "For each full year of service where the employee was under age 22", "unit": "weeks of pay", "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/162" }, { "age_range_min": 22, "age_range_max": 40, "multiplier": 1.0, "description": "For each full year of service where the employee was age 22 or over, but under age 41", "unit": "weeks of pay", "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/162" }, { "age_range_min": 41, "age_range_max": null, "multiplier": 1.5, "description": "For each full year of service where the employee was age 41 or over", "unit": "weeks of pay", "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/162" } ], "cap_weekly_pay": { "value": 751, "currency": "GBP", "effective_from": "2026-04-06", "source_url": null, "note": "Projected figure for April 2026 based on historical annual indexation. Official confirmation by statutory instrument anticipated prior to effective date." }, "cap_years_service": { "value": 20, "unit": "years", "source_url": "https://www.gov.uk/redundancy-pay-your-rights/calculate-your-redundancy-pay" }, "maximum_weeks_payable": { "value": 30, "unit": "weeks", "calculation": "20 years service × 1.5 multiplier (maximum age bracket)", "source_url": "https://www.gov.uk/redundancy-pay-your-rights/calculate-your-redundancy-pay" }, "maximum_total_payment": { "value": 22620, "currency": "GBP", "calculation": "30 weeks × £754 weekly cap", "effective_from": "2026-04-06", "source_url": "https://www.gov.uk/redundancy-pay-your-rights/calculate-your-redundancy-pay" }, "minimum_qualifying_tenure": { "value": 24, "unit": "months", "description": "2 years of continuous employment required", "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/155" }, "calculation_base": { "value": "gross", "description": "Gross weekly pay before tax and other deductions", "source_url": "https://www.gov.uk/redundancy-pay-your-rights/calculate-your-redundancy-pay" }, "example_calculation": { "scenario": "Employee aged 35, 5 years service, £30,000 annual salary", "weekly_pay": 576.92, "applicable_cap": 754, "capped_weekly_pay": 576.92, "multiplier": 1.0, "total_redundancy_pay": 2884.6, "currency": "GBP", "source_url": null }, "minimum_qualifying_tenure_months": { "value": 24 } } }, { "record_id": "severance-formula-de", "jurisdiction": "DE", "jurisdiction_name": "Germany", "effective_from": "2004-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Crucially, there is no general statutory entitlement to severance pay upon redundancy in Germany. The formula described is from Section 1a of the Protection Against Unfair Dismissal Act (KSchG). It applies ONLY when an employer makes a dismissal for operational reasons and, in the dismissal letter, explicitly offers this specific severance payment to the employee in exchange for the employee not filing a lawsuit challenging the dismissal. If the employee sues, they forfeit the right to this specific payment but may negotiate a different settlement in court. This provision is an employer's tool to achieve legal certainty, not a guaranteed employee right.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "0.5 months' pay for each year of service. A period of service of more than six months is rounded up to a full year.", "unit": null, "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" }, "per_year_multiplier": { "value": 0.5, "unit": "months of pay", "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 6, "unit": "months", "source_url": "https://www.gesetze-im-internet.de/kschg/__1.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" }, "calculation_base": { "value": "gross", "unit": "monthly remuneration", "source_url": "https://www.haufe.de/personal/arbeitsrecht/abfindung/abfindung-berechnen_76_490646.html", "source_type": "provider", "effective_from": null, "confidence": "medium" }, "example_scenario": { "value": "An employee with 5 years of service and an annual gross salary of €30,000 is made redundant. The monthly gross salary is €2,500 (€30,000 / 12). The statutory severance offer would be calculated as: 5 years * 0.5 months/year * €2,500/month = €6,250.", "unit": "EUR", "source_url": "https://www.gesetze-im-internet.de/kschg/__1a.html", "source_type": "government", "effective_from": "2004-01-01", "confidence": "high" } } }, { "record_id": "severance-formula-ca", "jurisdiction": "CA", "jurisdiction_name": "Canada", "effective_from": "2018-12-13", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The formula provided applies ONLY to employees in federally regulated industries under the Canada Labour Code (e.g., banking, telecommunications, inter-provincial transportation). Employment law for approximately 90% of Canadian employees is governed by provincial or territorial legislation, which have different rules for severance and termination pay. For example, Ontario's Employment Standards Act has a different formula and qualifying criteria. The 'per_year_multiplier' of 0.4 weeks is derived from the statutory formula of '2 days' pay' (2 days / 5-day work week = 0.4 weeks). This severance pay is a separate entitlement from termination pay in lieu of notice.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "The greater of: two days' regular wages for each completed year of service, or five days' regular wages.", "unit": null, "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "per_year_multiplier": { "value": 0.4, "unit": "weeks of regular wages", "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "multiplier_unit": { "value": "weeks", "unit": null, "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "calculation_base": { "value": "regular", "unit": "rate of wages", "source_url": "https://laws-lois.justice.gc.ca/eng/acts/l-2/page-29.html#h-212880" }, "example_scenario": { "value": "An employee with 5 years of service and an annual salary of £30,000 (approx. CAD 51,000 based on an exchange rate of 1.70) is terminated. 1. Determine daily wage: CAD 51,000 / 52 weeks / 5 days = CAD 196.15 per day. 2. Calculate severance based on years of service: 2 days' pay * 5 years = 10 days' pay. 3. Determine minimum severance: 5 days' pay. 4. Select the greater amount: 10 days' pay is greater than 5 days' pay. 5. Final severance pay: 10 days * CAD 196.15 = CAD 1,961.50.", "unit": null, "source_url": "https://www.canada.ca/en/employment-social-development/services/labour-standards/reports/termination.html" } } }, { "record_id": "severance-formula-au", "jurisdiction": "AU", "jurisdiction_name": "Australia", "effective_from": "2010-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.legislation.gov.au/Details/C2024C00138/Html/Volume_1#_Toc138019310", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Statutory redundancy pay under National Employment Standards (NES) does not apply to: employees of small businesses (fewer than 15 employees), employees with less than 12 months continuous service, casual employees, and employees on fixed-term contracts that have expired. Some modern awards or enterprise agreements may provide more generous entitlements. Calculation based on base rate of pay for ordinary hours, excluding incentive payments, bonuses, loadings, monetary allowances, overtime, and penalty rates. No statutory cap on weekly pay; high income threshold does not apply.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "Statutory redundancy pay is calculated based on a sliding scale determined by the employee's period of continuous service. The payment is a set number of weeks' pay for each completed year bracket, not a cumulative multiplier per year. The amount is calculated using the employee's base rate of pay for their ordinary hours of work.", "per_year_multiplier": [ { "min_years_service": 1, "max_years_service": 2, "weeks_pay": 4 }, { "min_years_service": 2, "max_years_service": 3, "weeks_pay": 6 }, { "min_years_service": 3, "max_years_service": 4, "weeks_pay": 7 }, { "min_years_service": 4, "max_years_service": 5, "weeks_pay": 8 }, { "min_years_service": 5, "max_years_service": 6, "weeks_pay": 10 }, { "min_years_service": 6, "max_years_service": 7, "weeks_pay": 11 }, { "min_years_service": 7, "max_years_service": 8, "weeks_pay": 13 }, { "min_years_service": 8, "max_years_service": 9, "weeks_pay": 14 }, { "min_years_service": 9, "max_years_service": 10, "weeks_pay": 16 }, { "min_years_service": 10, "max_years_service": null, "weeks_pay": 12 } ], "multiplier_unit": "weeks", "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": 10, "cap_years_service_unit": "years", "cap_years_service_note": "The payment scale provides a maximum of 16 weeks' pay for service between 9 and 10 years. For service of 10 years or more, the entitlement reduces to 12 weeks. This reduction is to account for the typical vesting of long service leave entitlements.", "minimum_qualifying_tenure_months": 12, "calculation_base": "basic", "calculation_base_note": "The calculation is based on the employee's 'base rate of pay' for their ordinary hours of work. This excludes incentive-based payments, bonuses, loadings, monetary allowances, overtime, and penalty rates.", "example_scenario": "An employee with exactly 5 years of continuous service and an annual salary of AUD 57,000 is made redundant. Weekly Pay (Base Rate): AUD 57,000 / 52 = AUD 1,096.15. Service Period: 5 years. As per the statutory scale, an employee with at least 5 years but less than 6 years of service is entitled to 10 weeks' pay. Redundancy Pay: 10 weeks × AUD 1,096.15 = AUD 10,961.50.", "source_url": "https://www.legislation.gov.au/Details/C2024C00138/Html/Volume_1#_Toc138019310" } }, { "record_id": "severance-formula-jp", "jurisdiction": "JP", "jurisdiction_name": "Japan", "effective_from": "1947-09-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.japaneselawtranslation.go.jp/en/laws/view/3567", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Japan has no statutory severance or redundancy pay formula based on length of service. Article 20 of the Labor Standards Act requires 30 days' advance notice of dismissal or payment of a 'dismissal notice allowance' (kaiko yokoku teate) equivalent to 30 days of average wage. This is a one-time notice payment, not tenure-based severance. Many companies voluntarily provide retirement allowances (taishoku-kin) under internal regulations, but these are contractual, not statutory. Article 21 exempts probationary periods (first 14 days) and fixed-term contracts up to 2 months.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "Japan has no statutory severance or redundancy pay formula based on length of service. Instead, Article 20 of the Labor Standards Act requires employers to provide at least 30 days' advance notice of dismissal. If an employer dismisses an employee without providing the required notice, they must pay a 'dismissal notice allowance' (解雇予告手当, kaiko yokoku teate) equivalent to 30 days of the employee's average wage. This is a one-time payment in lieu of notice, not a tenure-based severance payment.", "per_year_multiplier": 0, "multiplier_unit": null, "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": 0, "minimum_qualifying_tenure_note": "The notice requirement applies from the start of employment for regular employees. However, Article 21 of the Labor Standards Act exempts certain short-term roles, such as workers on probation (for the first 14 days) and those on fixed-term contracts of up to 2 months.", "calculation_base": "Average Daily Wage (JPY/day)", "calculation_base_note": "Calculated as the total gross wages (including allowances, excluding certain bonuses) for the 3-month period preceding the day of the dismissal notice, divided by the total number of calendar days in that period.", "statute_url": "https://www.japaneselawtranslation.go.jp/en/laws/view/3567/en#je_ch3-it_1-at_20", "example_scenario": "An employee with 5 years of service and an annual gross salary of £30,000 is dismissed without the required 30-day notice. The statutory payment would be a 'dismissal notice allowance', not a tenure-based severance payment. Converting salary to 6,000,000 JPY (at 1 GBP = 200 JPY), the 3-month gross wage is 1,500,000 JPY. With 90 calendar days in the 3-month period, average daily wage is 16,666.67 JPY. The dismissal notice allowance is 30 days × 16,666.67 JPY = 500,000 JPY." } }, { "record_id": "severance-formula-kr", "jurisdiction": "KR", "jurisdiction_name": "South Korea", "effective_from": "2012-07-26", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=55803&lang=ENG", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The legal basis is the 'Act on the Guarantee of Employees' Retirement Benefits', Article 8, and the 'Labor Standards Act', Article 2. Average wage includes base salary, overtime, allowances, and regularly paid bonuses. Employers may opt for a retirement pension system with contributions at least equivalent to statutory severance. Payment required within 14 days of termination.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "A statutory minimum of 30 days' average wage for each year of continuous service", "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=55803&lang=ENG", "confidence": "high" }, "per_year_multiplier": { "value": 1, "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=55803&lang=ENG", "confidence": "high" }, "multiplier_unit": { "value": "months", "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=55803&lang=ENG", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=55803&lang=ENG", "confidence": "high" }, "calculation_base": { "value": "average wage over final 3 months", "source_url": "https://elaw.klri.re.kr/eng_service/lawView.do?hseq=55802&lang=ENG", "confidence": "high" } } }, { "record_id": "severance-formula-no", "jurisdiction": "NO", "jurisdiction_name": "Norway", "effective_from": "2006-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || No general statutory formula for severance pay exists in Norway. Entitlement arises only from collective bargaining agreements, individual employment contracts, or negotiated severance agreements. The only statutory obligation is salary payment during the mandatory notice period. Severance packages are common in practice but are contractual, not statutory.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "There is no general statutory formula for redundancy or severance pay in Norway. An employee's right to severance pay is not established in the Working Environment Act (Arbeidsmiljøloven). Entitlement typically arises from a collective bargaining agreement (CBA), an individual employment contract, or a negotiated severance agreement upon termination. The only statutory payment obligation upon termination is the employee's regular salary during the mandatory notice period.", "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/" }, "per_year_multiplier": { "value": null, "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "note": "Not applicable as there is no statutory formula for severance pay in Norway." }, "multiplier_unit": { "value": null, "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "note": "Not applicable as there is no statutory formula for severance pay in Norway." }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "note": "Not applicable as there is no statutory formula for severance pay in Norway." }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "note": "Not applicable as there is no statutory formula for severance pay in Norway." }, "minimum_qualifying_tenure_months": { "value": null, "unit": "months", "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "note": "Not applicable as there is no general statutory entitlement to severance pay." }, "calculation_base": { "value": null, "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/", "note": "Not applicable as there is no statutory formula for severance pay in Norway." }, "example_scenario": { "value": "An employee with 5 years of service and an annual salary of £30,000 (approx. 400,000 NOK) is made redundant. Under Norwegian statutory law, there is no entitlement to a redundancy payment. The employee is only entitled to their regular salary during the statutory notice period. For an employee with 5 years of service, the statutory notice period is a minimum of 3 months.", "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/oppsigelse/oppsigelsestid/" }, "statutory_context": { "value": "Norwegian law distinguishes between statutory rights and rights derived from other sources. While a statutory redundancy payment formula does not exist, severance packages (sluttpakker) are common in practice, particularly in larger companies or where a union is involved. These packages are the result of negotiation, company policy, or the terms of a collective bargaining agreement, and are not based on a universal legal formula. The primary statutory obligation for an employer upon termination is to adhere to the rules on unfair dismissal, provide the correct notice period, and pay the employee's regular salary throughout that period.", "unit": null, "source_url": "https://www.arbeidstilsynet.no/forhold-i-arbeidslivet/avslutning-av-arbeidsforhold/sluttpakke-og-sluttavtale/" } } }, { "record_id": "severance-formula-ch", "jurisdiction": "CH", "jurisdiction_name": "Switzerland", "effective_from": "1972-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted | confidence=high] Confirm: generally NO statutory severance. The only statutory case (Art.339b CO) is employees aged 50+ with 20+ years' service lacking adequate pension - a court-set 2 to 8 months' salary, almost always offset to nil by occupational pension. Stored 240-month minimum is right; add the age-50 condition. SOURCE: https://leglobal.law/countries/switzerland/employment-law/employment-law-overview-switzerland/07-termination-of-employment-contracts/ | QUOTE: \"employees are 50 years or older, have worked for an employer for at least 20 years and have not accumulated adequate pension benefits.\" || Statutory severance pay under Swiss Code of Obligations (Art. 339b) requires cumulative conditions: employee must be at least 50 years old AND have at least 20 years of service. Entitlement range is 2-8 months' salary, with exact amount determined by judge or written agreement. Employer contributions to mandatory occupational pension (2nd Pillar) can be deducted from severance, often reducing net payment to zero. More generous severance may be provided via individual contract, collective bargaining agreement, or social plan, but not part of general statutory requirement.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Statutory severance pay is mandated only under cumulative conditions: employee must be at least 50 years old AND have at least 20 years of service with the same employer. If conditions are met, employer must pay between 2 and 8 months' salary. Exact amount within range determined by judge considering all circumstances, unless specific amount (at least 2 months) is set by written, normal, or collective agreement. Employer contributions to occupational pension plan (2nd Pillar) can be deducted from severance amount.", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "per_year_multiplier": { "value": null, "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high", "note": "Swiss statutory formula is not based on per-year-of-service multiplier but on discretionary range (2-8 months' salary) applicable only after 20-year service cliff." }, "multiplier_unit": { "value": "months", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "minimum_multiplier": { "value": 2, "unit": "months", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "maximum_multiplier": { "value": 8, "unit": "months", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "age_modifiers": [ { "min_age": 50, "max_age": null, "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high", "note": "Mandatory minimum age threshold for any entitlement to statutory severance pay." } ], "cap_weekly_pay": { "value": null, "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high", "note": "No statutory cap on salary used for calculation; based on employee's actual salary." }, "cap_years_service": { "value": null, "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high", "note": "No cap on years of service counted, but minimum threshold of 20 years is required for any entitlement." }, "minimum_qualifying_tenure_months": { "value": 240, "unit": "months", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "calculation_base": { "value": "gross salary", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "deductible_items": { "value": "Employer contributions to occupational pension plan (2nd Pillar)", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_d", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" }, "example_scenario": { "value": "An employee with 5 years of service and annual salary of CHF 34,500 would receive CHF 0 in statutory severance pay. Employee does not meet minimum qualifying conditions of being at least 50 years old and having at least 20 years of service.", "source_url": "https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en#art_339_b", "source_type": "government", "effective_from": "1972-01-01", "confidence": "high" } } }, { "record_id": "severance-formula-at", "jurisdiction": "AT", "jurisdiction_name": "Austria", "effective_from": "1921-05-11", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008631&Paragraph=23", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored value described the OBSOLETE pre-2003 tiered system (2x/3x... at 3/5/10 yrs). Current/default system is Abfertigung neu: 1.53% of monthly gross to a BV-Kasse from day 1. The 3-year point is the condition to take the payout as a lump sum, not an entitlement threshold. SOURCE: https://www.wko.at/lohnverrechnung/abfertigung-neu-betriebliche-vorsorgekasse | QUOTE: \"Die BV-Beitraege des Arbeitgebers ... sind im Ausmass von 1,53 % des monatlichen Bruttoentgelts lohnsteuerfrei.\" || This record documents 'Abfertigung Alt' (Old Severance Pay), which applies ONLY to employment relationships commenced before 1 January 2003. A separate system 'Abfertigung Neu' (defined contribution, 1.53% employer contribution) applies to all employment relationships from 2003-01-01 onwards. The calculation_base field confidence is 'medium' as it derives from institutional secondary source rather than primary statutory text.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Abfertigung neu (in force for employments from 2003): the employer pays 1.53% of monthly gross remuneration into a severance fund (Betriebliche Vorsorgekasse) from the start (legally from the 2nd month); the employee's entitlement is the accumulated fund capital, payable on employer-side termination after at least 3 years of contributions. The old pre-2003 Abfertigung alt was a tiered service-based lump sum.", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008631&Paragraph=23", "source_type": "government", "effective_from": "1921-05-11", "confidence": "high" }, "per_year_multiplier": { "value": 1.53, "unit": "months of pay", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008631&Paragraph=23", "source_type": "government", "effective_from": "1921-05-11", "confidence": "high" }, "multiplier_unit": { "value": "% of monthly gross paid into severance fund", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008631&Paragraph=23", "source_type": "government", "effective_from": "1921-05-11", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "No statutory cap on calculation base found in primary or reliable secondary sources" }, "cap_years_service": { "value": 25, "unit": "years", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008631&Paragraph=23", "source_type": "government", "effective_from": "1921-05-11", "confidence": "high", "note": "Multiplier increases up to 25 years and does not increase further" }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008631&Paragraph=23", "source_type": "government", "effective_from": "1921-05-11", "confidence": "high" }, "calculation_base": { "value": "Regular gross remuneration (Entgelt) including last month's gross salary, pro-rata share of recurring payments (13th and 14th month salaries), and average of variable pay components over reference period typically last 12 months", "source_url": "https://www.wko.at/service/arbeitsrecht-sozialrecht/abfertigung-alt-anspruch-berechnung-auszahlung.html", "source_type": "institutional", "effective_from": null, "confidence": "medium" }, "example_scenario": { "value": "Employee with 5 years of service and annual gross salary €35,400 entitled to 3 months' pay. Monthly calculation base: €35,400 / 12 = €2,950. Total severance: 3 × €2,950 = €8,850.", "unit": "EUR", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "Illustrative calculation based on statutory formula and common salary structures" }, "system_applicability": { "value": "Abfertigung Alt applies only to employment relationships commenced before 2003-01-01. Abfertigung Neu (defined contribution at 1.53% employer contribution) applies to all employment relationships from 2003-01-01 onwards.", "source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20002129", "source_type": "government", "effective_from": "2003-01-01", "confidence": "high" } } }, { "record_id": "severance-formula-be", "jurisdiction": "BE", "jurisdiction_name": "Belgium", "effective_from": "2014-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://emploi.belgique.be/fr/themes/contrats-de-travail/fin-du-contrat-de-travail/rupture-du-contrat-de-travail-par-lune-des/determination-de-la-duree-du-preavis", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Formula applies to employees whose contract started on or after 1 January 2014. For employees with service pre-dating 1 January 2014, a two-part calculation is required: Part 1 for service up to 31 December 2013 (based on old separate rules for blue-collar and white-collar workers), and Part 2 for service from 1 January 2014 onwards (based on new unified rules). The total notice period is the sum of these two calculations.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "For employees whose contract started on or after 1 January 2014, severance pay (payment in lieu of notice) is calculated based on a progressive, cumulative notice period determined by seniority. The notice period, expressed in weeks, increases with length of service according to a statutory schedule.", "per_year_multiplier": { "value": "Non-linear cumulative schedule: 0 to <3 months: 2 weeks; 3 to <6 months: 4 weeks; 1 year: 6 weeks; 2 years: 9 weeks; 5 years: 18 weeks; 10 years: 33 weeks; 20 years: 62 weeks. From the second year of service, the notice period generally increases by 3 weeks per year, but the first year has more granular quarterly build-up.", "unit": "weeks", "source_url": "https://emploi.belgique.be/fr/themes/contrats-de-travail/fin-du-contrat-de-travail/rupture-du-contrat-de-travail-par-lune-des/determination-de-la-duree-du-preavis" }, "multiplier_unit": "weeks", "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": 0, "calculation_base": { "value": "regular", "description": "The calculation is based on the 'current remuneration' at the time of dismissal. This includes the gross salary and all benefits to which the employee is entitled under their contract (e.g., holiday pay, end-of-year bonus, shift premiums, benefits in kind, and variable pay).", "source_url": "https://emploi.belgique.be/fr/themes/contrats-de-travail/fin-du-contrat-de-travail/rupture-du-contrat-de-travail-par-lune-des/lindemnite-de-preavis" }, "example_scenario": { "description": "An employee with exactly 5 years of service (hired after 1 Jan 2014) and an annual salary of €30,000 is made redundant. Weekly pay: €30,000 / 52 = €576.92. Statutory notice period for 5 years of service: 18 weeks. Severance pay: 18 weeks × €576.92 = €10,384.56.", "currency": "EUR", "source_url": "https://emploi.belgique.be/fr/themes/contrats-de-travail/fin-du-contrat-de-travail/rupture-du-contrat-de-travail-par-lune-des/determination-de-la-duree-du-preavis" } } }, { "record_id": "severance-formula-ar", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "effective_from": "1976-05-20", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted | confidence=high] 1 month's salary (best normal monthly remuneration) per year or fraction over 3 months, floor 1 month, base capped at 3x the applicable CBA average (Vizzoti limits the reduction to 33% of base). 2024 Bases Law (27.742) lets CBAs substitute an employer-funded fund and extended probation to 6 months (no severance in probation). SOURCE: https://leglobal.law/countries/argentina/employment-law/employment-law-overview-argentina/07-termination-of-employment-contracts/ | QUOTE: \"Seniority compensation: equivalent to the highest monthly salary for each year of employment or period exceeding 3 months ... maximum ceiling ... three times the average.\" || Governing law: Ley de Contrato de Trabajo (LCT) No. 20.744, primarily Article 245. The 'fraction greater than three months' rule means any period of service over three months in the final year counts as a full year. Minimum qualifying tenure is 3 months (standard trial period, Art. 92 bis LCT). The salary cap ('tope indemnizatorio') is CBA-specific and updated periodically by the Ministry of Labour to account for inflation.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "In case of dismissal without just cause, the employee is entitled to severance pay equal to one month's best, normal, and habitual monthly salary for each year of service or any period longer than three months. The monthly salary used for this calculation is capped. The total severance payment cannot be less than one month's salary.", "per_year_multiplier": 1, "multiplier_unit": "months", "age_modifiers": [], "calculation_base": "The employee's best, normal, and habitual gross monthly remuneration earned during the last year of service. This includes salary, commissions, and non-cash benefits if they are regular, but typically excludes one-off bonuses.", "cap_weekly_pay": { "description": "The monthly salary used as the calculation base is capped at three times the monthly average of all remuneration established in the applicable Collective Bargaining Agreement (CBA). These caps ('topes indemnizatorios') are specific to each industry/CBA and are published periodically by the Ministry of Labour.", "unit": "ARS/month", "source_url": "http://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm" }, "cap_years_service": null, "minimum_qualifying_tenure_months": 3, "example_scenario": { "description": "An employee with 5 years of service and an annual salary of £30,000 is made redundant. Assuming 1 GBP = 1,120 ARS, annual salary is 33,600,000 ARS with best monthly salary of 2,800,000 ARS. If the applicable CBA cap is 1,500,000 ARS, the capped amount is used: 5 years × 1,500,000 ARS = 7,500,000 ARS. The minimum floor of one full month's salary (2,800,000 ARS) is satisfied.", "total_severance": "7,500,000 ARS", "currency": "ARS" } } }, { "record_id": "severance-formula-co", "jurisdiction": "CO", "jurisdiction_name": "Colombia", "effective_from": "2002-12-27", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Formula applies to indefinite-term contracts. For fixed-term contracts, indemnity equals salary value for remaining contract term. Calculation base is last monthly salary including all regular direct compensation (basic pay, commissions, regular bonuses, overtime). Established by Article 28 of Law 789 of 2002, amending Article 64 of the Substantive Labour Code. Tiered system depends on whether employee earns less than or 10 times the statutory monthly minimum wage (SMLMV).", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "For indefinite-term contracts, the indemnity for dismissal without just cause depends on the employee's salary relative to the statutory monthly minimum wage (SMLMV).\n\n1. For employees earning less than 10 SMLMV:\n - 30 days of salary for the first year of service.\n - 20 days of salary for each additional year of service, calculated proportionally for any fraction of a year.\n\n2. For employees earning 10 SMLMV or more:\n - 20 days of salary for the first year of service.\n - 15 days of salary for each additional year of service, calculated proportionally for any fraction of a year.", "unit": null, "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" }, "per_year_multiplier": { "value": "Tiered system: For employees earning <10 SMLMV, the multiplier is 1 month for the first year and ~0.67 months (20 days) for subsequent years. For employees earning >=10 SMLMV, the multiplier is ~0.67 months (20 days) for the first year and 0.5 months (15 days) for subsequent years.", "unit": "months of pay per year of service", "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" }, "calculation_base": { "value": "regular", "unit": null, "source_url": "https://dapre.presidencia.gov.co/normativa/normativa/CODIGO%20SUSTANTIVO%20DEL%20TRABAJO.pdf", "source_type": "government", "confidence": "high" }, "example_scenario": { "value": "An employee with 5 years of service and an annual salary of £30,000 is dismissed without just cause.\n\nAssumptions for 20 April 2026:\n- Exchange Rate: 1 GBP = 5,000 COP\n- Statutory Monthly Minimum Wage (SMLMV): 1,600,000 COP\n\n1. Convert Salary:\n - Annual Salary (COP): £30,000 * 5,000 = 150,000,000 COP\n - Monthly Salary (COP): 150,000,000 / 12 = 12,500,000 COP\n\n2. Determine Applicable Formula:\n - 10 SMLMV Threshold: 10 * 1,600,000 = 16,000,000 COP\n - The employee's monthly salary (12,500,000 COP) is less than 10 SMLMV.\n\n3. Apply the '<10 SMLMV' Formula:\n - First year of service: 30 days of salary\n - Subsequent 4 years of service: 4 years * 20 days/year = 80 days of salary\n - Total indemnity: 30 + 80 = 110 days of salary\n\n4. Calculate Final Amount:\n - Daily Salary: 12,500,000 COP / 30 days = 416,666.67 COP\n - Total Indemnity (COP): 110 days * 416,666.67 COP/day = 45,833,333.70 COP\n - Total Indemnity (GBP): 45,833,333.70 COP / 5,000 = £9,166.67", "unit": null, "source_url": "http://www.suin-juriscol.gov.co/viewDocument.asp?id=1871099", "source_type": "government", "confidence": "high" } } }, { "record_id": "severance-formula-hk", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "effective_from": "2003-10-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0§ion=31G", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted | confidence=high] 2/3 month's wages per year is correct; the real caps are a monthly wage cap of HK$22,500 and a maximum total payment of HK$390,000 - the stored 'cap 26 years' is a derived artefact (390,000/15,000). Severance (redundancy) needs 24 months; Long Service Payment needs 5 years. MPF offsetting of post-2025 severance abolished from 1 May 2025. SOURCE: https://www.labour.gov.hk/eng/public/wcp/ConciseGuide/11.pdf | QUOTE: \"two-thirds of one month's wages per year of service; wage cap HK$22,500 per month; maximum payout HK$390,000.\" || An employee is not entitled to both Severance Payment and Long Service Payment. The total statutory payment is capped at HK$390,000. Statutory severance payments can be offset by accrued benefits from Mandatory Provident Fund (MPF) or recognised occupational retirement schemes. Calculation base is regular wages including salary, commission, overtime, and regular allowances; excludes discretionary bonuses and accommodation value.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "For a monthly-rated employee: (Last full month's wages × 2/3) × Reckonable years of service. Service for incomplete year calculated pro-rata.", "unit": null, "source_url": "https://www.labour.gov.hk/eng/public/wcp/ConciseGuide/Chapter7.html", "source_type": "government", "confidence": "high" }, "per_year_multiplier": { "value": 0.6667, "unit": "months of pay", "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0§ion=31G", "source_type": "government", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0§ion=31G", "source_type": "government", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": 5192.31, "unit": "HKD/week", "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0§ion=31G", "source_type": "government", "confidence": "high", "note": "Weekly equivalent derived from statutory monthly wage cap of HK$22,500 (22,500 × 12 ÷ 52). Statute specifies monthly cap." }, "cap_years_service": { "value": 26, "unit": "years", "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0&SCHEDULE_9", "source_type": "government", "confidence": "high", "note": "Effective cap. Total payment capped at HK$390,000. Maximum benefit reached at 26 years service (390,000 ÷ (22,500 × 2/3) = 26)." }, "minimum_qualifying_tenure_months": { "value": 24, "unit": "months", "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0§ion=31B", "source_type": "government", "confidence": "high" }, "calculation_base": { "value": "regular", "unit": null, "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0§ion=2", "source_type": "government", "confidence": "high", "note": "Based on 'wages' per Employment Ordinance: includes salary, commission, overtime, regular allowances. Excludes discretionary bonuses, end-of-year payments, accommodation value." }, "effective_from_statutory": { "value": "2003-10-01", "unit": null, "source_url": "https://www.elegislation.gov.hk/hk/cap57!en-zh-Hant-HK.pdf?FROMCAPINDEX=Y&x=0&y=0&SCHEDULE_9", "source_type": "government", "confidence": "high", "note": "Effective date of current maximum payment cap of HK$390,000 and monthly wage calculation cap of HK$22,500." }, "example_scenario": { "value": "Employee with 5 years continuous service, annual salary £30,000. Exchange rate £1 = HKD 9.8. Monthly HKD: (£30,000 × 9.8) ÷ 12 = HKD 24,500. Applied cap: HKD 22,500. Severance: (HKD 22,500 × 2/3) × 5 = HKD 75,000.", "unit": "HKD", "source_url": "https://www.labour.gov.hk/eng/public/wcp/ConciseGuide/Chapter7.html", "source_type": "government", "confidence": "high" } } }, { "record_id": "severance-formula-id", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "effective_from": "2021-02-02", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Formula based on Government Regulation No. 35 of 2021 (GR 35/2021) implementing Law No. 11 of 2020 on Job Creation. Total payment varies by termination reason: efficiency (redundancy) = 0.5x severance + 1x long service pay; merger/unwilling = 1x severance + 1x long service pay; resignation = compensation of rights only. Full schedule in Articles 41-59 of GR 35/2021.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "The statutory termination payment in Indonesia is a sum of up to three components, with the final amount depending on the reason for termination. For redundancy due to efficiency: (0.5 x Severance Pay) + (1 x Long Service Pay) + Compensation of Rights. 1. Severance Pay (Uang Pesangon): tiered based on length of service, 1 month's wage for <1 year up to 9 months' wages for 8+ years. 2. Long Service Pay (Uang Penghargaan Masa Kerja - UPMK): tiered for employees with 3+ years service, 2 months' wages for 3-6 years up to 10 months' wages for 24+ years. 3. Compensation of Rights (Uang Penggantian Hak - UPH): includes unused annual leave, relocation costs, and housing/medical allowance at 15% of total Severance Pay and Long Service Pay.", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "per_year_multiplier": { "value": "Tiered system (not fixed per year): <1 year: 1 month; 1-<2 years: 2 months; 2-<3 years: 3 months; 3-<4 years: 4 months; 4-<5 years: 5 months; 5-<6 years: 6 months; 6-<7 years: 7 months; 7-<8 years: 8 months; ≥8 years: 9 months. Additional Long Service Pay applies for tenures 3+ years.", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "multiplier_unit": { "value": "months", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "cap_years_service": { "value": "Severance Pay multiplier capped at 9 months' wages for 8+ years of service. Long Service Pay capped at 10 months' wages for 24+ years of service. No overall cap on years of service counted.", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 0, "unit": "months", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "calculation_base": { "value": "basic salary plus fixed allowances", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" }, "example_scenario": { "value": "Employee with 5 years of service made redundant (efficiency). Annual salary equivalent to monthly salary of 50,000,000 IDR. Severance Pay: 0.5 x (6 months x 50,000,000 IDR) = 150,000,000 IDR. Long Service Pay: 1 x (2 months x 50,000,000 IDR) = 100,000,000 IDR. Compensation of Rights: 15% x (150,000,000 + 100,000,000 IDR) = 37,500,000 IDR. Total Payout: 287,500,000 IDR.", "source_url": "https://peraturan.bpk.go.id/Home/Details/161906/pp-no-35-tahun-2021", "source_type": "government", "confidence": "high" } } }, { "record_id": "severance-formula-il", "jurisdiction": "IL", "jurisdiction_name": "Israel", "effective_from": "1963-08-16", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gov.il/he/departments/general/severance_pay", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Severance pay obligation commonly fulfilled through employer contributions to employee pension/provident fund (typically 8.33% monthly) under Section 14 of Severance Pay Law, 5723-1963. No statutory cap on salary or years of service. Minimum qualifying tenure: 12 months.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "One month's salary for each year of employment with the employer. For a fraction of a year of employment, the severance pay will be calculated on a pro-rata basis.", "unit": null, "source_url": "https://www.gov.il/he/departments/general/severance_pay", "source_type": "government", "confidence": "high" }, "per_year_multiplier": { "value": 1, "unit": "months of pay per year of service", "source_url": "https://www.gov.il/he/departments/general/severance_pay", "source_type": "government", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "https://www.gov.il/he/departments/general/severance_pay", "source_type": "government", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.kolzchut.org.il/en/Severance_Pay", "source_type": "institutional", "confidence": "high", "note": "There is no statutory cap on the salary used for calculation." }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.kolzchut.org.il/en/Severance_Pay", "source_type": "institutional", "confidence": "high", "note": "There is no statutory cap on the number of years of service counted for severance pay." }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://www.gov.il/he/departments/general/severance_pay", "source_type": "government", "confidence": "high" }, "calculation_base": { "value": "The 'determining salary' for severance pay is based on the employee's last monthly salary and includes: basic salary, seniority allowance, cost of living allowance, family allowance, and fixed professional or departmental allowances. It generally excludes variable components such as overtime, non-recurring bonuses, commissions (unless they are a fixed part of the salary), and expense reimbursements (e.g., travel, phone).", "unit": null, "source_url": "https://www.gov.il/he/departments/general/severance_pay_components", "source_type": "government", "confidence": "high" }, "section_14_pension_funding": { "value": "Employer may fulfill severance obligation through regular monthly contributions to employee's pension insurance or provident fund (typically 8.33% of monthly salary, equivalent to one month's salary per year). These funds are released to employee upon termination.", "unit": null, "source_url": "https://www.kolzchut.org.il/en/Section_14_of_the_Severance_Pay_Law", "source_type": "institutional", "confidence": "high" } } }, { "record_id": "severance-formula-ke", "jurisdiction": "KE", "jurisdiction_name": "Kenya", "effective_from": "2008-06-02", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation | noted | confidence=high] Severance is 15 days' pay per completed year (Employment Act 2007 s.40) = the stored 0.5 months (~15 days) is a rough month-conversion; the statute is expressed in days. Minimum 12 months. SOURCE: https://www.playroll.com/compliance-hub/severance-pay-regulations-in-kenya | QUOTE: \"the employer must pay at least 15 days' salary for each completed year of service, based on the employee's last monthly wage.\" || Formula based on Section 40(1)(g) of the Employment Act, 2007. Statutory text specifies 'fifteen days' wages', interpreted as half a month's pay. Calculation base is 'regular' wages including basic salary plus regular contractual cash allowances (e.g. housing allowance), excluding non-regular payments like overtime or bonuses. Minimum qualifying tenure is 12 months. Severance is payable in addition to notice payment and accrued leave. Employer must provide at least one month's notice of redundancy to employee and local labour office.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "An employer must pay a redundant employee severance pay at the rate of not less than fifteen (15) days' wages for each completed year of service.", "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "per_year_multiplier": { "value": 0.5, "unit": "months of pay", "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "calculation_base": { "value": "regular", "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "effective_from": { "value": "2008-06-02", "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" }, "example_scenario": { "value": "An employee with 5 completed years of service and an annual salary of £30,000 (approx. 5,400,000 KES at a hypothetical rate of 1 GBP = 180 KES). The monthly salary is 450,000 KES. Severance pay is 15 days' pay (equivalent to 0.5 months' pay) for each of the 5 years. Calculation: (0.5 * 450,000 KES) * 5 years = 1,125,000 KES (approx. £6,250).", "unit": null, "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/EmploymentAct_No11of2007.pdf", "source_type": "government", "effective_from": "2008-06-02", "confidence": "high" } } }, { "record_id": "severance-formula-my", "jurisdiction": "MY", "jurisdiction_name": "Malaysia", "effective_from": "1980-02-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '2.86 weeks/yr' (=20 days, the top tier only) was wrong; the statutory benefit is tiered 10/15/20 days/year. SOURCE: https://lpplaw.my/insights/e-articles/employee-retrenchment-malaysia/ | QUOTE: \"10 days' wages per year for service <2 years. 15 days' wages per year for service between 2-5 years. 20 days' wages per year for service >5 years.\" || The formula is mandated by the Employment (Termination and Lay-Off Benefits) Regulations 1980, which applies to employees covered under the Employment Act 1955. Following amendments effective 1 January 2023, the Act's coverage was expanded to all employees in the private sector, irrespective of their wage levels, subject to certain exceptions for specific sections of the Act. The statutory formula represents a minimum entitlement; employment contracts or collective agreements may provide for more favourable terms. The multiplier is tiered based on tenure: 10 days/year (<2 years), 15 days/year (2 to <5 years), and 20 days/year (5+ years).", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Termination & Lay-Off Benefits Regulations 1980: 10 days' wages per year of service for under 2 years; 15 days/year for 2 to under 5 years; 20 days/year for 5+ years. Statutory benefit covers Employment Act employees (post-2023 wage ceiling RM4,000/month) with at least 12 months' continuous service.", "unit": null, "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" }, "per_year_multiplier": { "value": [ { "min_years": 0, "max_years": 2, "days": 10 }, { "min_years": 2, "max_years": 5, "days": 15 }, { "min_years": 5, "max_years": null, "days": 20 } ], "unit": "weeks of pay per year of service (for 5+ years tenure)", "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" }, "multiplier_unit": { "value": "days of wages per year (tiered)", "unit": null, "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" }, "calculation_base": { "value": "regular", "unit": "One day's wages is calculated as (monthly wages / 26). 'Wages' includes basic salary and other regular cash payments but excludes items like travel allowances, bonuses, and gratuity.", "source_url": "https://lom.agc.gov.my/act-view.php?type=act&language=BI&no=265", "source_type": "government", "effective_from": "1955-06-27", "confidence": "high" }, "example_scenario": { "value": "An employee with 5 years of continuous service and an annual salary of £30,000 is made redundant.\n\n1. Convert salary to local currency (MYR). Assuming 1 GBP = 5.80 MYR:\n Annual Salary: £30,000 * 5.80 = MYR 174,000\n Monthly Salary: MYR 174,000 / 12 = MYR 14,500\n\n2. Determine the multiplier. With 5 years of service, the rate is 20 days' wages per year of service.\n\n3. Calculate 'one day's wages':\n One Day's Wages = Monthly Salary / 26 = MYR 14,500 / 26 = MYR 557.69\n\n4. Calculate total severance pay:\n Total Pay = (Multiplier Rate * One Day's Wages) * Years of Service\n Total Pay = (20 * MYR 557.69) * 5\n Total Pay = MYR 11,153.80 * 5 = MYR 55,769.00\n\nStatutory severance pay is MYR 55,769.00.", "unit": "MYR", "source_url": "https://lom.agc.gov.my/act-view.php?language=BI&type=pua&no=P.U.%20(A)%204/1980", "source_type": "government", "effective_from": "1980-02-01", "confidence": "high" } } }, { "record_id": "severance-formula-ng", "jurisdiction": "NG", "jurisdiction_name": "Nigeria", "effective_from": "2004-01-01", "effective_to": null, "last_checked": "2026-06-08", "confidence": "medium", "source_class": "D", "display_confidence": "cross-checked", "reviewer": "human-verified-websearch-2026-06-08", "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The Labour Act of 2004 (Chapter L1, Laws of the Federation of Nigeria) does not prescribe a statutory severance pay formula. Section 20(1)(c) requires employers to negotiate redundancy payments in good faith. The principle of 'last in, first out' applies, subject to skill and ability. The Act's scope is limited to 'workers' (manual or clerical staff); administrative, executive, technical, and professional staff are governed by contract and company policy. In practice, many employers adopt voluntary policies of weeks/months per year of service, but these are not statutory requirements.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "No statutory severance or redundancy formula; redundancy pay is set by negotiation or collective agreement. The Labour Act s.20 requires last-in-first-out and good-faith negotiation but prescribes no amount.", "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "No statutory formula. Amount determined by negotiation, collective bargaining agreements, or employer policies.", "confidence": "high" }, "per_year_multiplier": { "value": null, "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "Labour Act does not prescribe a multiplier. Subject to negotiation between employer and employee or representative." }, "multiplier_unit": { "value": null, "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "No statutory unit defined as no formula is provided." }, "age_modifiers": { "value": [], "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "Labour Act does not include age-based modifications for redundancy pay." }, "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "No statutory cap on pay for redundancy calculation purposes." }, "cap_years_service": { "value": null, "unit": "years", "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "No statutory cap on the number of years of service counted for redundancy pay." }, "minimum_qualifying_tenure_months": { "value": null, "unit": "months", "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "Labour Act does not specify a minimum qualifying period of service." }, "calculation_base": { "value": null, "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "No calculation base defined. Subject to negotiation between employer and employee." }, "example_scenario": { "value": "For an employee with 5 years of service and an annual salary of £30,000, no statutory severance payment is required. Employer is only obligated to negotiate in good faith. Any payment is based on negotiation outcome, collective bargaining agreement, or company policy.", "unit": null, "source_url": "https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=en&p_isn=67533", "source_type": "ilo", "note": "Example illustrates absence of statutory formula. Final payment depends entirely on non-statutory factors." } } }, { "record_id": "severance-formula-nz", "jurisdiction": "NZ", "jurisdiction_name": "New Zealand", "effective_from": "2000-10-02", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || New Zealand has no statutory formula for redundancy or severance pay. Entitlement exists only if explicitly included in employment agreement. Employers must follow procedurally fair redundancy process to avoid personal grievance claims.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "New Zealand has no statutory formula for redundancy or severance pay. An employee is only entitled to redundancy compensation if it is explicitly included in their employment agreement.", "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high" }, "per_year_multiplier": { "value": null, "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high", "note": "No statutory multiplier exists. Any multiplier would be defined in the employment agreement." }, "multiplier_unit": { "value": null, "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high", "note": "No statutory multiplier unit exists." }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high", "note": "No statutory cap exists as there is no statutory entitlement." }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high", "note": "No statutory cap exists as there is no statutory entitlement." }, "minimum_qualifying_tenure_months": { "value": null, "unit": "months", "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high", "note": "No statutory minimum qualifying tenure exists as there is no statutory entitlement." }, "calculation_base": { "value": null, "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high", "note": "No statutory calculation base is defined. Any base for calculation would be specified in the employment agreement." }, "example_scenario": { "value": "An employee in New Zealand with 5 years of service and an annual salary of NZ$60,000 is made redundant. If their employment agreement does not contain a clause providing for redundancy compensation, their statutory entitlement is NZ$0.", "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/redundancy-compensation/", "source_type": "government", "confidence": "high" }, "statutory_entitlement_notes": { "value": "In New Zealand, redundancy compensation is not a statutory right but a contractual one. Any entitlement must be specified in an individual or collective employment agreement. If an agreement provides for redundancy pay but does not specify the amount or formula, the amount is subject to negotiation. Regardless of compensation, employers must follow a procedurally fair redundancy process to avoid a personal grievance claim for unjustified dismissal.", "unit": null, "source_url": "https://www.employment.govt.nz/ending-employment/redundancy/", "source_type": "government", "confidence": "high" } } }, { "record_id": "severance-formula-ph", "jurisdiction": "PH", "jurisdiction_name": "Philippines", "effective_from": "1974-11-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.officialgazette.gov.ph/1974/05/01/presidential-decree-no-442-s-1974/", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored single '1 month/yr' is correct only for redundancy/labour-saving; retrenchment and closure are 1/2 month/year. Both branches now recorded. SOURCE: https://penbrothers.com/blog/separation-pay/ | QUOTE: \"Retrenchment or Closure (without serious losses): Half-month salary per year of service. Redundancy or Labor-saving Devices: One month's salary per year of service.\" || Formula applies to termination due to redundancy or installation of labor-saving devices (Article 298 of Labor Code). Lower rate applies for other authorized causes: 0.5 month's pay per year of service. Fraction of at least 6 months service counts as 1 whole year. Calculation base includes regular allowances per jurisprudence.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Separation pay (Labor Code Arts.298-299): redundancy or installation of labour-saving devices = 1 month pay per year of service; retrenchment to prevent losses or closure (not due to serious losses) = 1/2 month pay per year. Minimum total of 1 month pay (whichever is higher); a fraction of a year of at least 6 months counts as a whole year." }, "per_year_multiplier": { "value": 1, "unit": "months of pay per year of service" }, "multiplier_unit": { "value": "months (redundancy) / 0.5 months (retrenchment/closure)" }, "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": 0, "calculation_base": "regular", "calculation_base_notes": "The employee's latest salary rate. Based on jurisprudence, this includes not only the basic salary but also regular allowances that the employee has been receiving.", "example_scenario": "An employee with exactly 5 years of service and an annual salary of £30,000 is made redundant. Converting at £1 = PHP 75: annual salary is PHP 2,250,000, monthly PHP 187,500. Formula: higher of (A) 1 × PHP 187,500 = PHP 187,500 or (B) 5 years × PHP 187,500 = PHP 937,500. Result: PHP 937,500.", "source_url": "https://www.officialgazette.gov.ph/1974/05/01/presidential-decree-no-442-s-1974/", "source_type": "government", "effective_from": "1974-11-01" } }, { "record_id": "severance-formula-ro", "jurisdiction": "RO", "jurisdiction_name": "Romania", "effective_from": "2003-03-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Romania has no statutory severance formula under the Labour Code (Law no. 53/2003). Severance entitlements are determined entirely by Collective Bargaining Agreements or individual employment contracts. Employees are entitled to a minimum notice period of 20 working days upon dismissal for non-personal reasons, but this is separate from any severance payment.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "There is no statutory formula for severance or redundancy pay in Romania. The Romanian Labour Code (Law no. 53/2003) does not mandate a minimum severance payment for individual or collective dismissals for reasons not related to the employee. Any entitlement to severance pay, and its calculation method, is determined by the applicable Collective Bargaining Agreement (CBA) at the company or sector level, or by the individual employment contract.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "per_year_multiplier": { "value": null, "note": "The Romanian Labour Code does not establish a statutory multiplier for severance pay. Any multiplier is determined by Collective Bargaining Agreements or individual contracts.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "multiplier_unit": { "value": null, "note": "No statutory multiplier unit is defined as there is no statutory formula.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "note": "There is no statutory cap on pay for severance calculations as the formula itself is not statutory.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "cap_years_service": { "value": null, "note": "There is no statutory cap on years of service for severance calculations.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "minimum_qualifying_tenure_months": { "value": null, "note": "There is no minimum qualifying tenure for a statutory severance entitlement, as no such entitlement exists in the Labour Code.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "calculation_base": { "value": null, "note": "The calculation base (e.g., gross, basic salary) is not defined by statute and would be specified in the relevant Collective Bargaining Agreement or individual contract.", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" }, "effective_from": "2003-03-01", "example_scenario": { "value": "An employee with 5 years of service and an annual salary of approximately 174,000 RON is made redundant. Under statutory Romanian law, the employee is NOT entitled to any severance payment. Their entitlement would depend entirely on what is stipulated in their individual employment contract or the applicable Collective Bargaining Agreement (CBA). If the relevant CBA or contract provides for severance pay (e.g., one month's salary per year of service), they would receive a payment based on that specific contractual formula. If no such provision exists, their statutory entitlement is zero. Separately, the employee is statutorily entitled to a minimum notice period of 20 working days (Article 75, Labour Code).", "source_url": "http://legislatie.just.ro/Public/DetaliiDocument/41433" } } }, { "record_id": "severance-formula-za", "jurisdiction": "ZA", "jurisdiction_name": "South Africa", "effective_from": "1998-12-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gov.za/documents/basic-conditions-employment-act-75-1997", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || The formula is defined in Section 41 of the Basic Conditions of Employment Act (BCEA), 75 of 1997. The calculation base is 'remuneration', which is broadly defined in Section 35 of the BCEA and includes most regular payments, both in cash and in kind. The statutory amount is a minimum; a more favourable amount may be stipulated in a contract of employment or a collective agreement. An employee who unreasonably refuses an offer of alternative employment from the employer or another employer is not entitled to statutory severance pay. The entitlement is based on completed years of service, meaning an employee with less than 12 months of service has no statutory entitlement.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": "An employer must pay an employee who is dismissed for reasons based on the employer's operational requirements (retrenchment) severance pay equal to at least one week's remuneration for each completed year of continuous service with that employer.", "per_year_multiplier": { "value": 1, "unit": "weeks of pay per year of service" }, "multiplier_unit": "weeks", "age_modifiers": [], "cap_weekly_pay": null, "cap_years_service": null, "minimum_qualifying_tenure_months": 12, "calculation_base": "regular remuneration", "effective_from": "1998-12-01", "example_scenario": { "scenario_description": "An employee with 5 completed years of service and an annual salary of £30,000 is made redundant. The calculation is based on a hypothetical exchange rate of GBP 1 = ZAR 24.00.", "annual_salary_gbp": 30000, "annual_salary_local": 720000, "years_of_service": 5, "weekly_pay_local": 13846.15, "severance_pay_local": 69230.75, "calculation_steps": [ "Annual Salary in ZAR: £30,000 * 24.00 = ZAR 720,000", "Weekly Remuneration: ZAR 720,000 / 52 = ZAR 13,846.15", "Statutory Severance Pay: 1 week's pay * 5 years of service", "Total: ZAR 13,846.15 * 5 = ZAR 69,230.75" ], "currency": "ZAR" }, "source_url": "https://www.gov.za/documents/basic-conditions-employment-act-75-1997" } }, { "record_id": "severance-formula-th", "jurisdiction": "TH", "jurisdiction_name": "Thailand", "effective_from": "2019-05-05", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "notes": "[2026-06-06 reconciliation] Statutory severance formula, base, caps and minimum tenure cross-checked against gov/labour-code, L&E Global, PwC and CXC sources. || Severance pay mandated by Section 118 of the Labour Protection Act B.E. 2541 (1998) as amended. Only due when employer terminates without legally recognized cause. Not payable upon employee resignation, contract completion, or termination with cause. Amendment effective 2019-05-05 added highest tier of 400 days for 20+ years service.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Statutory severance pay in Thailand is a tiered lump sum payment based on the employee's length of continuous service. The amount is calculated as a specific number of days of the employee's last rate of wages, with the number of days increasing at set tenure milestones. This is mandated by Section 118 of the Labour Protection Act B.E. 2541 (1998) as amended.", "unit": null, "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "2019-05-05", "confidence": "high" }, "per_year_multiplier": { "value": [ { "min_service_days": 120, "max_service_years": 1, "multiplier": 30 }, { "min_service_years": 1, "max_service_years": 3, "multiplier": 90 }, { "min_service_years": 3, "max_service_years": 6, "multiplier": 180 }, { "min_service_years": 6, "max_service_years": 10, "multiplier": 240 }, { "min_service_years": 10, "max_service_years": 20, "multiplier": 300 }, { "min_service_years": 20, "max_service_years": null, "multiplier": 400 } ], "unit": "days of pay", "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "2019-05-05", "confidence": "high" }, "multiplier_unit": { "value": "days", "unit": null, "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "2019-05-05", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "1998-08-19", "confidence": "high" }, "cap_years_service": { "value": null, "unit": "years", "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "1998-08-19", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 4, "unit": "months", "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "1998-08-19", "confidence": "high" }, "calculation_base": { "value": "regular", "unit": "The last rate of wages, including any fixed regular allowances. Overtime and other variable payments are typically excluded.", "source_url": "https://www.mol.go.th/en/laws/labour-protection-act-b-e-2541-1998/", "source_type": "government", "effective_from": "1998-08-19", "confidence": "high" }, "amendment_effective_from": { "value": "2019-05-05", "unit": "YYYY-MM-DD", "source_url": "https://www.kudunandpartners.com/articles/new-amendments-to-the-labor-protection-act-what-employers-need-to-know/", "source_type": "provider", "effective_from": "2019-05-05", "confidence": "high" }, "example_scenario": { "value": "An employee with 5 years of continuous service and an annual salary of £30,000 is terminated without cause. Convert salary: assuming 1 GBP = 45 THB, annual salary is 1,350,000 THB. Monthly salary: 1,350,000 / 12 = 112,500 THB. Daily wage rate (30-day month): 112,500 / 30 = 3,750 THB. Tenure of 5 years falls into bracket 'at least 3 years but less than 6 years', multiplier 180 days. Severance: 180 days × 3,750 THB/day = 675,000 THB (approximately £15,000).", "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" } } }, { "record_id": "severance-formula-vn", "jurisdiction": "VN", "jurisdiction_name": "Vietnam", "effective_from": "2021-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "source_class": "A", "display_confidence": "verified-official", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '1 month/yr' was wrong; statutory rate is 1/2 month per year, and post-2009 UI-covered service is excluded. SOURCE: https://letranlaw.com/insights/understanding-severance-allowance-rules-in-vietnam/ | QUOTE: \"When calculating years of service, employers must subtract any periods covered by unemployment insurance from the total working time, as these months are not counted toward severance entitlement.\" || Severance formula for redundancy due to organizational/technological changes or economic reasons. Based on Labor Code 2019 (No. 45/2019/QH14) effective 2021-01-01 and Decree 145/2020/ND-CP. Years of service are rounded up (e.g., 3 years 2 months = 4 years). Calculation base is average gross monthly salary over 6 consecutive months prior to termination. Minimum payment equals 2 months' salary.", "change_log_id": "chg-extract-2026-04-20", "data": { "formula_description": { "value": "Severance allowance (2019 Labour Code Art.46): 1/2 month's wage per year of service, base = average wage of the 6 months before termination, minimum 12 months service. Periods covered by compulsory unemployment insurance (in force since 2009) are EXCLUDED, so in practice employer-paid severance largely covers only pre-2009 service.", "unit": null, "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "per_year_multiplier": { "value": 0.5, "unit": "months of pay per year of service", "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "multiplier_unit": { "value": "months", "unit": null, "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "age_modifiers": [], "cap_weekly_pay": { "value": null, "unit": null, "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "cap_years_service": { "value": null, "unit": null, "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "minimum_qualifying_tenure_months": { "value": 12, "unit": "months", "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "minimum_payment_months": { "value": 2, "unit": "months of average salary", "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" }, "calculation_base": { "value": "The average gross monthly salary as stipulated in the employment contract over the 6 consecutive months prior to termination.", "unit": null, "source_url": "https://thuvienphapluat.vn/van-ban/Lao-dong-Tien-luong/Decree-145-2020-ND-CP-guiding-the-Labor-Code-on-working-conditions-and-industrial-relations-449042.aspx", "source_type": "government", "effective_from": "2021-02-01", "confidence": "high" }, "years_of_service_rounding": { "value": "rounded up to next full year", "unit": null, "source_url": "https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=198251", "source_type": "government", "effective_from": "2021-01-01", "confidence": "high" } } } ] }