It is often recommended to the redundant and dismissed workers about their financial consequences of dismissal. The previous government introduced a measure which both the employer and the employee can have significant tax consequences. This is called the RVU, or arrangements for early retirement.
The previous government at the time decided severance payments which have the character of an early retirement receive a fine of no less than 52%. What about each other now? It has been said ?? We want employees to work longer and not go prematurely with early retirement or early retirement ??. Early retirement and pre-pension are actually abolished, or no longer fiscally facilitated.
But while the government has said ?? we do not want employers abuse the dismissal route mainly to dismiss older workers ??. An employer could of course dismiss an older worker. The employee is then entitled to a number of years unemployment, the employer gives the employee a severance payment, and therefore the employee could retire early and so can bridge to retirement. Of these, the government has said we do not want ?? ??. And should an employer do then there is therefore a penalty of as much as 52%.
The government has also clearly indicated when there is no. There is no question of an RVU, if the dismissal is a valid reason for dismissal. And then we have to distinguish between an individual and a collective redundancy.
In a collective redundancy is not an RVU if there has been reflected. A reflection means that all age categories of people have been laid off. So one looks what function we have to say goodbye. Then there looked then how is the age structure. And the age structure after the layoff should be the same as for the layoff. So if it is at collective well off will never reflected an RVU penalty be imposed.
When an individual dismissal, there must be a valid reason for dismissal. The employer has named three reasons. Those are:
disagreements on the policy
incompatibility of characters
If the dismissal is one of these reasons, there will be no question of the RVU fine. As indicated earlier, the fine-RVU 52%, this is a final levy of the load. That 52% of the severance compensation payable by the employer. Suppose an employee receives a severance payment ?? 100 000, then the employer would have to pay on top of that 52% penalty.
The employee also at risk. Set as severance pay ?? n ?? 100 000 is placed with a bank savings product, then grows and the bank savings account pays. Ultimately there ?? 120 000 in the bank savings account. ?? About 20 000 return the employee will have to pay RVU fine. Therefore the employee is not exempt from the RVU fine. It is therefore important to reach an agreement before the date of dismissal of the tax, which the IRS claims that there is no question of an RVU and the RVU-penalty will not be imposed.