7,4,3,4. Reduction for incentives to employment

The following is the way to practice the reduction for incentives to employment:

1. Coefficient for increase in the number of wage earners

   The application of this coefficient is conditional on the fulfilment of the following requirements:

   • That in 2019 the number of wage earners employed in the activity compared to 2018 has increased, in absolute terms.
   • The number of units in the "salaried staff" module of 2019 must also be greater than the number of units in that same module corresponding to 2018.

   Both requirements are met, the positive difference between the number of units in the "salaried staff" module of 2019 and the figure for 2018 will be multiplied by 0.40. The result obtained is the coefficient for the increase in the number of wage earners

   For these purposes, only salaried employees who have been counted to determine the number of units in this module will be taken into account.

   If the number of units corresponding to that year has not been subject to the objective estimate regime is taken as the number of units that should have been taken, in accordance with the rules of the objective estimate regime for the calculation of "salaried staff."

2. Coefficient by bands of the number of units in the module "salaried staff."

   To each of the tranches of the number of units in the "salaried staff" module used to determine the net return prior to the 2019 financial year , excluding, where applicable, the positive difference on which the previous coefficient 0.40 was applied, the corresponding coefficient of the following table will be applied:

   Tranche	Coefficient
   Up to 1.00	0.10
   Between 1,01 and 3,00	0.15
   Between 3,01 and 5,00	0.20
   Between 5,01 and 8,00	0.25
   More than 8.00	0.30

   The result of the application of the aforementioned table is the coefficient by tranches of the number of units in the "salaried staff" module.

The reduction for incentives to employment will be the result of multiplying the amount of "annual return per unit before depreciation," established for the "salaried staff" module by the result of adding the two previous coefficients.