Collective Redundancy Agreement Spain (ERE)

A Collective Redundancy Agreement Spain (Acuerdo de Expediente de Regulación de Empleo — ERE) is the written agreement reached between an employer and the legal representatives of workers (representantes legales de los trabajadores — RLT) at the conclusion of the mandatory consultation period (período de consultas) required by Article 51 of the Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015, de 23 de octubre — ET) when an employer proposes collective dismissals for economic, technical, organisational, or production causes (causas económicas, técnicas, organizativas o de producción — ETOP). The Acuerdo de ERE must be notified to the Autoridad Laboral — the Dirección General de Trabajo or the competent authority in the relevant Autonomous Community — and to the Servicio Público de Empleo Estatal (SEPE), which administers unemployment benefits (prestaciones por desempleo) for the dismissed workers under Ley General de la Seguridad Social (Real Decreto Legislativo 8/2015 — LGSS).

The ERE procedure under Article 51 ET applies when the proposed dismissals meet minimum numerical thresholds over a 90-day reference period: 10 workers in companies employing fewer than 100 workers; 10% of the workforce in companies employing between 100 and 300 workers; or 30 workers in companies employing 300 or more workers. The ETOP causes are defined in Article 51.1 ET — economic causes exist when the company suffers actual or forecast losses or a persistent decline in revenues or ordinary income over three consecutive quarters; technical causes relate to changes in production means; organisational causes arise from changes in work systems or methods; and production causes concern changes in demand for the products or services the company produces.

The mandatory consultation period under Article 51.2 ET must last no more than 30 calendar days (15 calendar days in companies with fewer than 50 workers). During this period, the employer and the RLT are legally obliged to negotiate in good faith (buena fe negocial) with a view to reaching an agreement on the scope, criteria for selection of affected workers, compensation, and social measures to mitigate the impact of the dismissals. The Autoridad Laboral oversees the process without having power to authorise or reject the employer's decision following the 2012 Labour Reform (Real Decreto-Ley 3/2012 and Ley 3/2012). The Inspección de Trabajo y Seguridad Social (ITSS) monitors procedural compliance and may report violations to the Autoridad Laboral.

The Acuerdo de ERE — if reached during the consultation period — is presumed to have been concluded in good faith under Article 51.2 ET and has the force of a binding agreement between the employer and the affected workers' collective. If no agreement is reached during the consultation period, the employer may proceed unilaterally with the collective dismissals by notifying the Autoridad Laboral and the affected workers individually. Workers can challenge the dismissal decision before the Sala de lo Social of the Tribunal Superior de Justicia (in collective procedures under Article 124 of the Ley Reguladora de la Jurisdicción Social — Ley 36/2011) or before the Juzgado de lo Social (individual challenges under Article 120 LRJS).

Under Article 124.11 LRJS, a collective dismissal without observing the consultation procedure or the formal requirements of Article 51 ET can be declared null and void (nulo), with the consequence of reinstatement of all affected workers with back-pay — this is the most severe sanction available and the primary incentive for employers to follow the ERE procedure precisely. The Tesorería General de la Seguridad Social (TGSS) and the Agencia Estatal de Administración Tributaria (AEAT) have specific notification and withholding obligations in ERE contexts: social security contributions must be settled up to the termination date, and IRPF withholding on severance must comply with Ley 35/2006 del IRPF Article 7(e) exemption provisions.

The minimum statutory severance for collectively dismissed workers under Article 51.1 ET is 20 days' salary per year of service, capped at 12 months' salary. However, the Acuerdo de ERE frequently improves upon the statutory minimum — negotiated severance packages of 25, 33, or 45 days per year of service are common, particularly in large restructurings, and may include additional benefits such as outplacement support, extended health insurance coverage, early retirement schemes (prejubilación) coordinated with the INSS (Instituto Nacional de la Seguridad Social), and retraining programmes funded by the Fundación SEPE.

Real Decreto 1483/2012, de 29 de octubre (Reglamento de los Procedimientos de Despido Colectivo y de Suspensión de Contratos y Reducción de Jornada) governs the procedural requirements for ERE procedures, including the documentation that must accompany the employer's communication initiating the consultation period, the role of the Autoridad Laboral as overseer, and the specific obligations toward the Servicio Público de Empleo Estatal (SEPE) when more than 50 workers are affected.

A Collective Redundancy Agreement Spain is required whenever an employer proposes to dismiss workers meeting the numerical thresholds of Article 51.1 ET for ETOP causes. Without complying with the ERE procedure, individual or collective dismissals purportedly justified on ETOP grounds will be procedurally defective and risk being declared null (nulo) by the Sala de lo Social of the Tribunal Superior de Justicia, requiring reinstatement of all affected workers.

An ERE is needed when a company is undergoing a restructuring or reorganisation (reestructuración empresarial) that requires eliminating positions across multiple departments or locations — the ERE procedure provides a legally regulated framework for managing the reductions while protecting workers' collective rights under the Estatuto de los Trabajadores and the applicable sector convenio colectivo negotiated with CCOO (Comisiones Obreras) or UGT (Unión General de Trabajadores).

An Acuerdo de ERE is required when a company in financial difficulties seeks to reduce its wage costs to avoid insolvency — the ETOP economic cause under Article 51.1 ET allows collective dismissals when the company demonstrates actual or forecast operating losses or a sustained revenue decline across three consecutive quarters. The Acuerdo, if reached, protects the employer from subsequent challenge before the Sala de lo Social and enables the Servicio Público de Empleo Estatal (SEPE) to prepare unemployment benefit processing for affected workers.

A Collective Redundancy Agreement is needed when a company closes a specific business unit, factory, or production facility (cierre de centro de trabajo), triggering the Article 51 thresholds — the ERE procedure must be followed even if the closure affects all workers at that site. The employer must simultaneously notify the Agencia Estatal de Administración Tributaria (AEAT) and settle all pending social security contributions with the Tesorería General de la Seguridad Social (TGSS).

An ERE is needed when a company seeks early retirement solutions (planes de prejubilación) for workers approaching retirement age — these are frequently included in the Acuerdo de ERE, covering workers aged 55–64 who access special unemployment benefits (subsidio para mayores de 52 años) under LGSS Article 274 and coordinate with early INSS pension access through agreements with the Instituto Nacional de la Seguridad Social.

A Collective Redundancy Agreement is required when a company is acquired through a merger (fusión) or acquisition and the acquirer intends to reduce headcount following the business combination — Article 44 ET (Transmisión de empresa) protects workers' acquired rights upon a business transfer registered in the Registro Mercantil, and any subsequent restructuring through collective dismissals requires full Article 51 ET compliance with a new ERE procedure.

An Acuerdo de ERE is needed when a company has a statutory obligation to establish a social plan (plan social de recolocación) — Article 51.2 ET requires companies with 50 or more workers to include an outplacement plan (plan de recolocación externa) for affected workers lasting a minimum of 6 months, delivered by a private employment agency (agencia de colocación) authorised by the Servicio Público de Empleo Estatal (SEPE) under Real Decreto 1796/2010.

A valid Collective Redundancy Agreement Spain under Article 51 of the Estatuto de los Trabajadores (RDL 2/2015) and Real Decreto 1483/2012 must contain the following elements to be enforceable and to satisfy the notification requirements to the Autoridad Laboral and the Servicio Público de Empleo Estatal (SEPE).

Identification of Parties: Full legal name, NIF/CIF registered with the Agencia Estatal de Administración Tributaria (AEAT), registered address, and legal representative of the employer (empresa). Full identification of the workers' representatives (representantes legales de los trabajadores — RLT) who participated in the consultation period — comité de empresa, delegados de personal, or secciones sindicales of the most representative trade unions (CCOO — Comisiones Obreras, UGT — Unión General de Trabajadores, or sector-specific unions). Where no RLT existed at the time of the ERE, the ad hoc commission (comisión ad hoc) formed under Article 41.4 ET must be identified.

Economic, Technical, Organisational, or Production Causes (Causas ETOP): A clear statement of the ETOP causes justifying the collective redundancies, supported by the documentary evidence required by Real Decreto 1483/2012 — for economic causes: audited annual accounts (cuentas anuales auditadas) certified by a registered auditor under Ley 22/2015 de Auditoría de Cuentas, profit and loss statements, and cash flow projections confirming the sustained revenue decline or forecast losses. For technical and organisational causes: technical reports and organisational charts demonstrating the causal link between the restructuring and the proposed redundancies.

Number and Categories of Affected Workers: The total number of workers affected, broken down by professional category, department, work centre, and type of contract (indefinite or temporary). The ERE must cover a defined group of workers — the selection criteria (criterios de selección) must be objective, non-discriminatory, and documented in a manner compatible with Ley Orgánica 3/2007 de Igualdad and Ley 15/2022 Integral de Igualdad de Trato.

Selection Criteria: The criteria used to determine which workers within the affected group are selected for dismissal — seniority (antigüedad), performance evaluations, professional category, or skills redundancy. The criteria must not infringe anti-discrimination provisions under Ley Orgánica 3/2007 de Igualdad (gender) or Ley 15/2022 (other protected characteristics). Workers with special employment protections — pregnant workers, workers on maternity/paternity leave, trade union representatives under Article 68 ET — may not be selected based on those characteristics, and their inclusion requires specific documented justification reviewed by the Inspección de Trabajo y Seguridad Social (ITSS).

Individual Severance Package: The compensation offered to each affected worker — at minimum, 20 days' salary per year of service capped at 12 months (Article 51.1 ET), plus the statutory 15-day notice or payment in lieu. The Acuerdo will typically document any improved severance (mejora voluntaria), the payment timetable, and whether severance is subject to IRPF withholding (retención a cuenta). Under Ley 35/2006 del IRPF Article 7(e), the first €180,000 of statutory severance is exempt — the employer must calculate and apply the applicable withholding on amounts exceeding the statutory minimum and report to the Agencia Estatal de Administración Tributaria (AEAT) on Modelo 111.

Social Plan and Outplacement (Plan de Recolocación Externa): For companies with 50 or more workers, the mandatory outplacement plan covering a minimum 6-month period, delivered by a Servicio Público de Empleo Estatal (SEPE)-authorised agencia de colocación under Real Decreto 1796/2010. The plan must include: professional reorientation and reskilling measures; intensive job search support; and career guidance. Details of any additional social measures — retraining programmes funded by the company through Fundación SEPE, preferential rehiring rights (derecho de reingreso preferente) if the company makes new hires within 3 years under Article 52.e ET.

Calendar of Dismissals: The specific dates on which individual dismissal letters (cartas de despido) will be delivered to affected workers, the effective termination date, and the timetable for severance payments. Social security contributions through the Tesorería General de la Seguridad Social (TGSS) must be paid until the effective termination date for each worker.

SEPE Notification: The obligation to notify the Servicio Público de Empleo Estatal (SEPE) of the collective dismissal under Article 51.2 ET and Real Decreto 1483/2012, providing the list of affected workers with their Social Security numbers (NSS registered with the TGSS), professional categories, and proposed termination dates, to allow the SEPE to prepare for the unemployment benefit (prestación por desempleo) claims that affected workers will file under LGSS Articles 267–302.

Protections for Vulnerable Workers: Express provisions confirming compliance with Article 51.11 ET and the Ley Orgánica 3/2007 obligation to give priority of permanence (prioridad de permanencia) to workers with family care responsibilities, trade union representatives (Article 68 ET), and other specifically protected groups. The Inspección de Trabajo y Seguridad Social (ITSS) reviews the selection criteria for potential discrimination in every ERE affecting 50 or more workers.

Forms-legal.com proporciona esta plantilla de Acuerdo de ERE España como referencia. Todo procedimiento de ERE debe gestionarse con un abogado laboralista especializado en despido colectivo, en coordinación con el departamento de RRHH y, en su caso, con la asociación empresarial (CEOE, CEPYME). Las obligaciones de notificación al SEPE y de liquidación ante la Tesorería General de la Seguridad Social (TGSS) deben cumplirse simultáneamente con la firma del Acuerdo. La plantilla de Acuerdo de ERE España de forms-legal.com es una referencia práctica para documentar acuerdos de despido colectivo conforme al Estatuto de los Trabajadores.

Bajo el Estatuto de los Trabajadores (ET) RDL 2/2015, el derecho laboral español regula contratos, despidos y condiciones de trabajo. La Tesorería General de la Seguridad Social (TGSS) administra las cotizaciones sociales. El Servicio Público de Empleo Estatal (SEPE) gestiona las prestaciones por desempleo. La Inspección de Trabajo y Seguridad Social vela por el cumplimiento laboral. Los Juzgados de lo Social conocen de los conflictos laborales conforme a la Ley Reguladora de la Jurisdicción Social (Ley 36/2011).