Legislative changes in the declaration of the concepts of notice and financial compensation in dismissals

Cass Andorra

The year 2025 has begun with important legislative changes in social security matters that directly affect companies and professionals in payroll management and the termination of employment relationships.
These changes have a specific impact on how to declare the remuneration concepts associated with notice periods and severance compensation.

What exactly has changed?

Law 4/2025, of January 30, on the budget for the 2025 fiscal year, introduces a modification to Article 140 of Law 17/2008,of October 3, on Social Security.
This modification reflects a clear objective: to improve the social protection of workers after the termination of their employment relationship.

Specifically, it establishes that benefits derived from common illness or non-occupational accident may continue to be received during the days recognized as notice and/or economic compensation, even if the contractual relationship has ended.

Practical implications for companies

With this new regulation, companies are required to declare the exact number of days corresponding to each of these two financial concepts:

PRE (Notice): Paid days in concept of notice, whether worked or compensated.

CEC (Economic Compensation): Days corresponding to the severance compensation recognized upon termination.

This information is essential for the CASS to accurately determine up to what point the worker is entitled to continue receiving economic benefits.

This requirement applies especially in cases of non-causal dismissal or dismissal for objective reasons, which are the most common types outside of disciplinary dismissals.

Practical example

Let us suppose a situation where a worker is dismissed under the following conditions:

  • 30-day notice, with a gross salary of €2,000.

  • Severance compensation of 365 days, for a gross amount of €24,000.

Under the new regulation, the company must explicitly inform CASS of the existence and number of days for both periods so that healthcare and sickness benefits can be extended throughout this time, even after the termination of the employment contract.

What must still be declared?

It is important to remember that the obligation to declare the usual remuneration concepts has not changed:

  • SBA (Base Salary)

  • ARV (Other Variable Remunerations)

  • SBD (Base Salary under Special Regime art. 222)

These remain essential for the correct calculation of social contributions and any resulting benefits.

Recommendations from Plus Serveis i Família

At Plus Serveis i Família, we recommend:

  • Reviewing internal dismissal processes, ensuring the new declaration requirements are included.

  • Staying up to date with CASS communications, especially regarding PRE and CEC days.

  • Consulting your labor advisor before proceeding with any termination, to ensure regulatory compliance.

  • Properly documenting all compensated amounts and days, maintaining the necessary traceability in case of administrative requests.

Do not hesitate to contact our team to clarify any doubts or manage this new regulatory requirement.

Sincerely,
The Plus Serveis i Família Team