Todos nos hemos preguntado alguna vez, en especial en nuestras primeras experiencias laborales, si hay una diferencia entre finiquito y liquidación. Ambos conceptos están asociados a la rescición del contrato laboral. Pero vamos a profundizar:
El finiquito
En toda rescisión de contrato laboral le toca pagar al empreador un finiquito a su trabajador, independientemente si éste sea de base o de confianza. Es decir, el finiquito es independiente a sí el trabajador fue despedido o renunció y no interesa si las causas del despido fue justificada o injustificada. Más allá de lo que marque La Ley Federal del Trabajo (LFT), y su listado de causas de despido justificado (3 faltas, acoso u hostigamiento, abandono de trabajo, etc.), el finiquito es obligatorio.
¿Y cómo se calcula el finiquito?
En el cálculo del finiquito se deben tomar en cuenta el pago por los días trabajados después del pago inmediato anterior, la parte proporcional de las prestaciones de ley generadas (la prima vacacional, el aguinaldo, la caja de ahorro). Es importante señalar que en el finiquito hay una prima de antigüedad si el trabajador laboró en la empresa por más de 15 años.
La liquidación
La liuidación por su parte sólo es obligada cuando la causa de la relación laboral no recaer en el trabajador y por ende, el empleador tiene que pagarle una indeminzación. Estas causas de terminación de contrato laboral sin responsabilidad del trabajador están estipuladas en el Artículo 51 de la Ley Federal del Trabajo. Causas como disminución del salario, exigencia de actividades que atenten contra la seguridad o dignidad del trabajador son motivo de liquidación.
También aplica si la empresa despide al trabajador por reestructación de sus áreas laborales, cierre de empresa o la desaparición del puesto.
¿Cómo se calcula la liquidación?
- 20 días de sueldo por cada año trabajado en la empresa
- Prima de antigüedad: 12 días de sueldo por cada año trabajador
- Partes proporcionales de aguinaldo, vacaciones y primas vacacionales
- Prestaciones que haya generado el trabajador que no hayan sido pagadas al momento de su despido (días de vacaciones, etc).
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