Research staff bonuses to reduce labour cost

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

This incentive is compatible with the tax deductions for R+D 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 Ministery resposable.

Research Staff Bonus

Do you have personnel establish on Spain and you want to reduce the labor costs?

HOW CAN WE HELP YOU?

REQUIREMENTS FOR APPLYING THE RESEARCH STAFF BONUS

Research Staff Bonuses allow companies to automatically reduce the expenditure of research staff dedicated exclusively to R&D activities.

This incentive has a great advantage, from the first month that the company requests the bonus can be applied. Companies that wish to take advantage of this retroactive bonus may request a refund of the excess contributions paid since 1 January of the current year from the General Treasury of Social Security (TGSS) until 30 December.

REWARDING TASKS

Study of the state of the art prior to the project

Project planning

Technical execution

Validation of prototypes/pilot tests

Coordination meetings, preparation of minutes and follow-up reports

CONTRIBUTION GROUPSCONTRACT TYPES
Engineers and GraduatesIndefinite full-time and part-time
Technical Engineers, Experts and Qualified AssistantsWork and service
Administration and workshop managersTemporary internship
Non-degree assistantsPartial Retirement

REAL EXAMPLE OF RESEARCH STAFF BONUSES

ConceptPercentage based on quotation
Common Contingencies23,60%
Unemployment5,50%
FOGASA0,20%
Professional Training0,60%
AT and EPVariable
Maximum contribution base3.751 €
Maximum annual base45.014 €
Corporate SS (considering 30.9%)13.909 €
Common Contingencies10.623 €
Bonus4.249 €