According to this procedure, the employer pays the worker an indemnity equal to 1 monthly wage per year of service (with a minimum amount equivalent to 2 monthly wages and a maximum amount equivalent to 18 monthly wages), which is not subject to social contribution or fiscal taxation. This compensation could be considered as similar in some respects to severance pay. The acceptance of this transaction prevents any further dispute by the worker, that is, appealing to courts for a dismissal to be unfair or not.