7,4,3,4. Reduction due to employment incentives
To practice the reduction for employment incentives, proceed as follows:

Coefficient for increase in the number of salaried people
The application of this coefficient is conditioned on compliance with the following requirements:
 That in 2019 the number of salaried people employed in the activity has increased, in absolute terms, in relation to 2018.
 That, in addition, the number of units of the "salaried personnel" module for 2019 is greater than the number of units of that same module corresponding to 2018.
If both requirements are met, the positive difference between the number of units of the "salaried personnel" module for 2019 and that corresponding to 2018 will be multiplied by 0.40. The result obtained is the coefficient for the increase in the number of salaried people
For these purposes, only the salaried people who have been counted to determine the number of units of this module will be taken into account.
If in the previous year the person had not been covered by the objective estimation regime, the number of units corresponding to said year will be taken as the number that should have been taken, in accordance with the rules of the objective estimation regime for the calculation of "salaried personnel." .

Coefficient by sections of the number of units of module "salaried personnel".
To each of the sections of the number of units of the "salaried personnel" module used to determine the previous net performance corresponding to the 2019 financial year, excluding, where applicable, the positive difference on which the previous coefficient of 0.40 would have been applied, The corresponding coefficient from the following table will be applied:
Tranche
Coefficient
Up to 1.00
0.10
Between 1.01 to 3.00
0.15
Between 3.01 to 5.00
0.20 Between 5.01 to 8.00
0.25 More than 8.00
0.30
The result of the application of the aforementioned table is the coefficient by sections of the number of units of the "salaried personnel" module.
The reduction for employment incentives will be the result of multiplying the amount of the "annual return per unit before amortization", established for the "salaried personnel" module by the result of adding the two previous coefficients.