"Salaried Personnel" module
The following are considered 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 activity holder 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 compulsory training module in workplaces will not be counted as salaried persons. Unlike the previous ones, staff hired as interns must be counted as salaried staff.
Rules for calculating the "Salaried Personnel" module
The number of units of the "salaried personnel" module is determined by applying the following rules:
- If there is a collective agreement , the person who works the number of annual hours per worker that has been set out in said agreement will be counted as an employee.
- 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 less or greater than that indicated, the amount of the salaried person will be estimated as the proportion existing 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 decimals .
- Salaried personnel under 19 years of age and those providing their services under an apprenticeship or training contract will be included at 60%.
- Salaried personnel with a disability level equal to or greater than 33% will be counted at 40%.
When a salaried person turns 19 years old or is recognized as having a disability of 33% or more during the tax period, the calculation of 60% or, where applicable, 40% will be made only with respect to the part of the period in which any of these circumstances occur.
Important: The 60% and 40% reductions discussed above are incompatible with each other.
In the activities where this is indicated, the "salaried personnel" module is broken down into two:
- Salaried manufacturing personnel.
- Other salaried staff.
In these cases, the calculation of each of the two modules mentioned must be carried out independently. When the same worker performs manufacturing and other tasks, the number of units to be computed in each of these modules will be determined based on the number of effective hours of work in each task. If it is not possible to determine this number, the total will be allocated equally to each of these modules.