Hi elguntor,
Thanks for contacting Apple Support Communities!
We understand that when you receive a call on your Mac, you have to disconnect your headphones in order to hear sound again.
Since the NVRAM of your Mac stores the sound settings, we'd recommend that you start with resetting the NVRAM if you're using an Intel based Mac: Reset NVRAM or PRAM on your Mac
NVRAM (nonvolatile random-access memory) is a small amount of memory that your Mac uses to store certain settings and access them quickly. PRAM (Parameter RAM) stores similar information, and the steps for resetting NVRAM and PRAM are the same.Settings that can be stored in NVRAM include sound volume, display resolution, startup-disk selection, time zone, and recent kernel panic information. The settings stored in NVRAM depend on your Mac and the devices that you're using with your Mac.If you experience issues related to these settings or others, resetting NVRAM might help. For example, if your Mac starts up from a disk other than the one selected in Startup Disk preferences, or a question mark icon briefly appears before your Mac starts up, you might need to reset NVRAM.
If you still experience the same behavior, can you tell us if your sound is enabled if you take a call via the built-in speakers and microphone of your Mac?
Are you able to recreate the same behavior in a new user account?
To create a new user account, you can go to the Apple menu > System Preferences, then click Users & Groups.Click the lock icon, then enter an administrator name and password.Click the add button (+) below the list of users.Complete the fields shown for an Administrator account, then click Create Account (or OK).Once you’ve created the new account, go to the Apple menu > Log Out, then log in with the new account.
Are you receiving calls via FaceTime or your iPhone? Do you use an alternate app for your calls? If so, what app do you use?
We look forward to your reply.
Cheers!