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Practical Income Manual 2021.

Module "Salary staff"

Regulations: Instruction 2.1.2 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

They have the status of salaried personnel:

  1. 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).

  2. 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:

1. General rule

  1. 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.

  2. 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, in its default, 1,800 hours.

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

 ERTE : It must be taken into account that, to the extent that the "salaried personnel" module is quantified based on the number of hours actually worked annually by each worker in the activity, when a temporary employment regulation file (ERTE) is approved, they must be quantified. the annual hours worked by the salaried staff based on the conditions in which each of them is in the ERTE , counting exclusively the hours of actual work. Therefore, the hours that correspond to the time in which the employment contract is temporarily suspended ( ERTE suspension of the employment contract) or, where applicable, the hours that They are subject to temporary reduction ( ERTE reduction of working hours).

2. 60% will be counted for salaried personnel under 19 years of age and those who provide their services under an apprenticeship or training contract.

3. 40 percent will be counted for salaried personnel who are a person with a degree of disability equal to or greater than 33 percent .

In these last two cases, 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 appropriate, 40 percent will be made. 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.

4. 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.

Example: Determination of the number of units of the "salaried personnel" module used in the activity

Don ACM is the owner of a retail establishment of food and beverage products, section 647.1 of the IAE, which has been determining the net return of its activity by the objective estimation method.

Since 2004, in addition to the owner, two permanent employees over 19 years of age have worked full-time in said establishment.

In fiscal year 2021, the following changes occurred in the workforce:

  • On January 1, two people over 19 years of age were hired as full-time apprentices for a period of 6 months, each totaling 900 hours per year.
  • On May 2, a person with a degree of disability of 33 percent was hired, for an indefinite period and full time, who totaled 1,100 hours per year.

Determine the number of units of the "non-salaried personnel" and "salaried personnel" modules corresponding to the 2021 financial year, assuming that the number of annual hours established in the corresponding collective agreement is 1,800 hours/year.


Module "non-salaried personnel":

Activity owner: 1.00 person

Total: 1.00 person

Module "salaried personnel":

2 people employed all year round: 2.00 people

2 apprentices (60% s/2 x 900/1800): 0.60 people

1 person with a degree of disability of 33% (40% s/1,100/1,800): 0.24 people

Total: 2.84 people