The bonus for research personnel allows companies to reduce by 40% the company’s Social Security quota for common contingencies of qualified personnel dedicated exclusively to R&D&I activities.

This incentive is compatible with the tax deductions for R+D+i in the case of “innovative SMEs”; in the rest of organisations, this compatibility may exist provided that both incentives are not applied to the same researcher.

Companies applying the bonus to ten or more researchers must provide a binding reasoned report, issued by the MEIC.

At Euro-Funding we are collaborating with numerous companies, reducing the cost of research personnel dedicated exclusively to R+D+i activities:

  • We identify R+D+i activities and analyse the personnel who participate in them.
  • We quantify the bonuses to be applied for each of the researchers involved
  • We develop the technical and economic documentation necessary for the correct application of the bonus
  • We present and follow up the files in the different agencies and / or administrations
  • We provide technical advice in the event of a possible inspection

CASE STUDY

Concept Percentage based on quotation
Common Contingencies 23,60%
Unemployment 5,50%
FOGASA 0,20%
Professional Training 0,60%
AT and EP Variable
Maximum contribution base 3.751 €
Maximum annual base 45.014 €
Corporate SS (considering 30.9%) 13.909 €
Common Contingencies 10.623 €
Bonus 4.249 €