Example: Reduction due to employment incentives
Don AAA carries out the activity of a two-service restaurant, section 671.4 of IAE .
During fiscal year 2019, 3 employees with a permanent, full-time contract worked in the activity, each of whom totaled 2,000 hours/year. In the month of June, an apprentice was hired for a period of 6 months who totaled 1,020 hours of work.
In fiscal year 2020, the staff situation was as follows:
- The 3 employees with a permanent contract remain in the company, working the same annual work day as the previous year. However, as a consequence of not counting as the period in which the activity was carried out the days in which the state of alarm was declared in the first half of 2020, the hours of effective work have been 1,460 hours/year.
- On January 2, a worker was hired for an indefinite period who totaled 1,460 hours/year (taking into account the non-countable days in which the state of alarm was declared in the first half of 2020).
- On August 1, 2 new employees were temporarily hired for a period of 6 months, each of whom totaled 500 hours/year of work.
Determine the reduction for employment incentives corresponding to the 2020 financial year, assuming that the number of annual hours established in the corresponding collective agreement is 1,800.
Solution:
1. Determination of the coefficient for increasing the number of salaried people .
-
Increase in the number of salaried people in 2020 compared to 2019 in absolute terms:
- Salaried people in 2019: 4 people
- Salaried people in 2020: 6 persons
- Increase in the number of salaried people: 2 people
-
Increase in the number of units of the "salaried personnel" module in 2020 compared to 2019:
- Number of units of the "salaried personnel" module in 2019.
(3 x 2,000/1,800) + (60% s/1,020/1,800) = 3.33 + 0.33 = 3.66 people - Number of units of the "salaried personnel" module in 2020
(4 x 1,460/1,800) + (2 x 500/1,800) = 3.24 + 0.55 = 3.79 people - Increase in the number of units: 3.79 – 3.66 = 0.13 people
- Number of units of the "salaried personnel" module in 2019.
When both requirements are met, the positive difference between the number of units of the "salaried personnel" module in 2020 compared to 2019 will be multiplied by 0.40.
Coefficient for increase in the number of salaried people: 0.40 x 0.13= 0.052
2. Determination of the coefficient by sections of the number of units of the "salaried personnel" module, excluding the positive difference on which the previous coefficient 0.4 has been applied.
| Total | 3.66 | 0.532 | |
| Tranche | Salaried staff | Coefficient per section | Totals |
|---|---|---|---|
| Up to 1.00 | 1 | 0.10 | 0.10 |
| Between 1.01 and 3.00 | 2 | 0.15 | 0.30 |
| Between 3.01 and 5.00 | 0.66 | 0.20 | 0.132 |
3. Minoration coefficient: 0.052 + 0.532 = 0.584
4. Amount of the reduction for employment incentives.
It is the result of multiplying the annual performance per unit before amortization of the "salaried personnel" module (3,709.88) by the reduction coefficient (sum of the coefficient per increase in the number of employees plus the coefficient by sections: 0.584). That is, 3,709.88 x 0.584 = 2,166.57 euros.