On April 8, 2026, through Resolution No. 04-2026, the Plenary of the National Court of Justice issued a mandatory labor resolution regarding the method for calculating the global employer-sponsored retirement pension fund provided under Article 216, subsection 3, of the Labor Code, as follows:

Accordingly, it resolved:

“Article 1.- The criterion regarding the method for calculating the global employer-sponsored retirement fund, provided there is agreement between the parties, is as follows: The global employer- ponsored retirement fund SHALL BE CALCULATED BY APPLYING THE MINISTERIAL AGREEMENTS IN FORCE on the date of termination of the employment relationship. In the event that the termination of the employment relationship occurred prior to the validity of the ministerial agreements, the calculation of the global fund shall consider the projected retirement pensions up to the employee’s age of 89, in reference to the coefficient table established in Article 218 of the Labor Code plus the additional year established in Article 217 thereof.”

The resolution originated after contradictory rulings had been identified within the Specialized Labor Chamber of the National Court of Justice. These rulings arose because some judges, when calculating the global fund, did not consider the provisions of Ministerial Agreement MDT-2016-0099 (April 13, 2016) regarding the application of the updated life annuity coefficient, which resulted in a significant increase in the amount of the global fund.

Through this ruling, it is confirmed that it shall be mandatory to calculate the global fund in accordance with Ministerial Agreement MDT-2016-0099, applying the updated life annuity coefficient for the calculation.

The resolution became effective immediately upon issuance, does not have retroactive effects, and does not compromise the validity or legal effectiveness of rulings heard and decided prior to its issuance.

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