Компания в этом случае должна насчитать и выплатить с этой суммы все причитающиеся налоги, ибо выплаченный кредит переводится в статус выплаченного дохода сотрудника.

The termination of employment law 24/1967 introduces the obligation for compensation to redundant employees who have a continuous service of at least 104 weeks. Redundancy compensation to employees is covered by the redundancy fund which is entirely financed by employers' contributions (1.2% on employees' gross earnings). The redundancy fund covers both individual and collective redundancies.

Compensation to redundant employees is calculated on the basis of the employee's length of service, as described in chart IV attached to the law:

for up to 4 years of service, severance pay is two weeks for every 52 weeks of continuous employment;
5–10 years of service, two and a half weeks for every 52 weeks of continuous employment;
11–15 years of service, three weeks for every 52 weeks of continuous employment;
16–20 years of service, three and a half weeks for every 52 weeks of continuous employment;
21–25 years of service, four weeks for every 52 weeks of continuous employment.
The redundancy fund has upper thresholds for compensation payable to redundant employees. In 2021, the upper threshold is €55,555.92.