Module "Salary staff"
They have the status of salaried personnel:
- People who work in the activity and do not have the status of non-salaried personnel, including, where applicable, workers hired through Temporary Employment Agencies (ETT).
- The spouse and minor children of the owner of the activity who live with him, provided that, with the appropriate employment contract and affiliation to the general Social Security regime, they work regularly and continuously in the economic activity carried out by the taxpayer.
Important: Students of specific vocational training who complete the mandatory training module in workplaces will not be counted as salaried persons. Unlike the previous ones, personnel hired as interns must be counted as salaried personnel.
Rules for computing the "Salary Personnel" module
The determination of the number of units of the "salaried personnel" module is carried out by applying the following rules:
- If there is a collective agreement , the number of annual hours per worker that has been established in said agreement will be counted as a salaried person.
- If there is no collective agreement , it will be estimated that one salaried person is equivalent to 1,800 hours/year.
When the number of hours is lower or higher than indicated, the amount of the employee will be estimated as the proportion between the number of hours actually worked and those established in the collective agreement or, failing that, 1,800 hours.
The number of units of the "salaried personnel" module will be expressed with two decimal places .
- 60% will be counted for salaried personnel under 19 years of age and those who provide their services under an apprenticeship or training contract.
- 40% will be counted for salaried personnel who are a person with a degree of disability equal to or greater than 33%.
When a salaried person turns 19 years old or is recognized with a degree of disability of 33 percent or higher during the tax period, the calculation of 60 percent or, where applicable, 40 percent will be carried out only with respect to the part of the period in which any of these circumstances occur.
Important: The reductions of 60 percent and 40 percent mentioned above are incompatible with each other.
In the activities in which this is indicated, the "salaried personnel" module is broken down into two:
- Salaried manufacturing staff.
- Rest of the salaried staff.
In these cases, the computation of each of the two aforementioned modules must be carried out independently. When the same worker carries out manufacturing and other types of work, the number of units that must be computed in each of said modules will be determined based on the number of effective work hours in each task. If it is not possible to determine said number, the total will be allocated in equal parts to each of said modules.