Ending a contract, freelancers' invoices and paying in with modelo 111

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• End of a fixed-term contract, article 49.1 c) — 12 days per year
  boe.es · 2026 rules
• Dismissal on objective grounds, article 53.1 b) — 20 days per year
  boe.es · 2026 rules
• Ceiling for an objective dismissal — 12 months' pay
  boe.es · 2026 rules
• Unfair dismissal, article 56.1 — 33 days per year
  boe.es · 2026 rules
• Ceiling for an unfair dismissal — 24 months' pay
  boe.es · 2026 rules
• Service before 12 February 2012, in an unfair dismissal — 45 days per year
  boe.es · 2026 rules
• General ceiling of the transitional regime, eleventh transitional provision — 720 days
  boe.es · 2026 rules
• Absolute ceiling of the transitional regime — 42 months' pay
  boe.es · 2026 rules
• General withholding on professional income, article 95.1 — 15 %
  boe.es · 2026 rules
• Withholding in the start-up year and the two following ones — 7 %
  boe.es · 2026 rules
• Standard VAT rate added to the invoice — 21 %
  boe.es · 2026 rules

Contents linked from this module

• Compute severance or end-of-contract compensation

  Applies the days per year, monthly pro-rating and ceilings of the Workers' Statute to a daily wage.

• Compute the withholding on a professional's invoice

  Applies 15 % or 7 % to the fees, adds VAT and gives the net amount the client pays.

• Modelo 111 guide

  Deadlines, boxes, nil returns and common mistakes in the quarterly return of withholding.