Every started month counts as a full month (settled doctrine). The annual salary includes extra payments: monthly salary × number of payments.

Educational estimate under arts. 53 and 56 and transitional provision 11 of the Workers' Statute; not employment advice. Dismissal severance is exempt from IRPF within legal limits (art. 7.e LIRPF, up to €180,000). The finiquito (pending salary, vacation and extra payments) is a separate concept with its own calculator.