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2026-04-08
The Plenary of the National Court of Justice issued a jurisprudential criterion regarding the calculation of the global employer pension fund
Through an ordinary session held on April 8, 2026, the Plenary of the National Court of Justice reviewed and resolved the report on contradictory rulings from the Labor Chamber regarding the calculation of the global employer pension fund, developing the following mandatory jurisprudential criterion:
- In the event that the termination of the employment relationship occurred after the entry into force of the ministerial agreements issued by the Ministry of Labor regulating the calculation of the global employer pension fund, said fund shall be calculated according to the ministerial agreement in force at the date of termination of the employment relationship.
- In the event that the termination of the employment relationship occurred prior to the effectiveness of the ministerial agreements, the calculation of the global fund shall consider the projected pension payments up to ninety (90) years of age of the worker, with reference to the table of coefficients of Art. 218 of the Labor Code and the additional year of Art. 217 of the same legal body.
Note: The issued Resolution is effective immediately upon its issuance, without prejudice to its publication in the Official Registry, and does not have retroactive effects.
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