Fallo del fuero laboral sobre exención impositiva a la indemnización por antigüedad
Published date | 28 April 2006 |
Date | 28 April 2006 |
Law Firm | Marval O'Farrell Mairal |
En el caso que se comenta, las partes habían convenido el pago de una suma que, entre otros conceptos, incluía el de la indemnización por antigüedad prevista por el artículo 245 de la Ley de Contrato de Trabajo Nº 20.744 (“LCT”) y la Cámara se abocó a resolver si la porción de ésta que excedía el tope previsto por la LCT y por la doctrina de la Corte Suprema de Justicia de la Nación en la causa “Vizzotti” también estaba exenta.
La LCT, al regular en el artículo 245 la indemnización por antigüedad, establece que en los casos de despido dispuesto por el empleador sin justa causa, éste deberá abonar al trabajador una indemnización equivalente a un mes de sueldo por cada año de servicio o fracción mayor de tres meses, tomando como base la mejor remuneración mensual, normal y habitual devengada durante el último año o durante el tiempo de prestación de servicios si éste fuera menor. El mismo artículo, en su segundo párrafo, establece un tope a la base de cálculo del párrafo anterior, determinando que ésta no podrá exceder el equivalente de tres veces el importe mensual de la suma que resulte del promedio de todas las remuneraciones previstas en el convenio colectivo de trabajo aplicable al trabajador, al momento del despido. La Corte Suprema de Justicia de la Nación, resolvió en la causa “Vizzotti”...
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