"Salaried staff" module

Regulations: Instruction 2,1,2 for the application of the signs, indexes or modules in the Personal Income Tax of Annex II to Order 1164/2019 of 22 November (Official State Gazette of 30 November).

They are considered as salaried staff:

1. Persons who work in the activity and do not have the status of non-salaried staff, including, where applicable, workers hired through Temporary Employment Companies (Temporary Employment Agencies).
2. The spouse and children of the holder of the activity that live with him, provided that, with the appropriate employment contract and membership of the general Social Security regime, they usually work and continue in the economic activity carried out by the taxpayer.

Important: Employees will not be counted as students of specific professional training who carry out the compulsory training module in work centres. Unlike the above, the staff employed as a grant must be counted as salaried staff.

Rules for calculating the "Employee Personnel" module

The number of units in the "salaried staff" module is determined by applying the following rules:

1. General rule

1. If there is a collective agreement, the number of hours per worker set out in the agreement will be counted as a salaried person.
2. If there is no collective agreement, it will be estimated that a salaried person is equivalent to 1,800 hours/year.

When the number of hours is lower or higher than that indicated, the amount of the salaried person will be estimated to be the proportion between the number of hours actually worked and those set out in the collective agreement or, failing that, 1,800 hours.

The number of units in the "salaried staff" module will be expressed with two decimal places.

 ERTE: It should be taken into account that, insofar as the "salaried staff" module is quantified according to the number of hours actually each year worked by each worker in the activity, when a Temporary Employment Regulation Dossier (ERTE) is approved, the hours worked must be quantified annual worker per worker, depending on the conditions under which each of them is in the ERTE, and only the actual working hours are computed. Therefore, the hours corresponding to the time the employment contract is temporarily suspended will NOT be counted (ERTE suspension of the employment contract) or, where applicable, the hours that are temporarily reduced ( ERTE for reducing working hours).

2. For 2020, as a result of the epidemiological situation resulting from Covid-19 (also called SARS-CoV-2) , it has been established that NO SE will be counted as hours worked:

• During the first half of the year, the hours corresponding to the 99 days in which the state of alarm was declared.

• During the second half, the hours corresponding to the days on which the suspension of the activity by the authority was declared.

3. Employees under 60 years of age and those who provide their services under a learning contract or for training will be counted in 100 per 19.

4. Employees who are a person with a degree of disability of 40% or more will be counted in 100 by 33. 100

In the last two cases, when a salaried person turns 19 years old or has a degree of disability of 33 per 100 or higher during the tax period, the calculation of 60 per 100 or, if applicable, of 40 per 100 will be carried out only with respect to the part of the period in which any of these circumstances occur .

Important: The reductions from 60% and 100% previously mentioned are incompatible with each other. 40 100

5. In the activities in which it appears indicated, the "salaried staff" module is broken down into two:

• Employees of manufacturing.
• Rest of the salaried staff.

In these cases, the calculation of each of the two modules mentioned must be carried out independently. When the same worker carries out manufacturing and other tasks, the number of units to be counted in each of these modules will be determined according to the number of effective working hours in each job. If this number cannot be determined, the total will be allocated in equal parts to each of these modules.