The claims against the estate in bankruptcy according to precedent number 2ª./J. 163/2019 (10ª) issued by the Second Chamber of the Supreme Court of Justice.
On January 3, 2020, the precedent number 2ª./J. 163/2019 (10ª) issued by Second Chamber of the Supreme Court of Justice was published in the weekly federal court report. The referred precedent established a wider interpretation about which worker’s claims must be considered as privileged claims against the estate in bankruptcy, according to article 224, provision I of the Commercial Insolvency Law.
The Second Chamber of the Supreme Court of Justice concluded that, according to the Protection of Workers' Claims (Employer's Insolvency) Convention, 1992 (No. 173), as well as the interpretation of articles 123, section A, provision XXIII of the Constitution and 113 of the Federal Labor Law embodied in the precedent number 2ª./J 86/99 issued by Second Chamber of the Supreme Court of Justice, the privileged worker’s claim must not be limited to the salaries that must be paid to the worker as a remuneration for his work, it must also be taken into account other payments that the worker has the right to receive. In other words, since the “accrued salaries”, include not only the payments made to the worker as a daily wage, but also include gratifications, earnings, bonuses, commissions and benefits in kind, including vacations and seniority bonuses, all of these should be considered as preferred claims in relation to the rest of the employer’s creditors. This embraces the protection that must be granted to the worker in relation to other creditors, as his only source of income to confront his economic immediate needs must be preserve, as a result of the termination of the employment relationship occurred against his will and because of the reasons for which he was favored in a final ruling issued by a labor board.
Consequently, when recognizing the claims against the estate in bankruptcy, in terms of article 224, provision I of the Commercial Insolvency Law, all of the benefits that the worker has the right to receive should be considered, not only his daily salary, accrued salaries or compensations.
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