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Practical manual for Income Tax 2021.

"Non-salaried staff" module

Regulations: Instruction 2.1.1 for the application of signs, indexes or modules in the IRPF of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

Non-salaried staff is the employer .

Also considered as such are his spouse and minor children living with him/her , when, while actually working in the activity, they do not constitute salaried personnel because they do not meet any of the following requirements :

  • That they work regularly and continuously in business activity.

  • That the corresponding employment contract exists.

  • That they are affiliated with the general Social Security regime.

Rules for calculating the "Non-salaried personnel" module

A. General rules

  1. Businessman:

    The employer will be counted as a non-salaried person. In cases where it can be proven that less than 1,800 hours/year have been dedicated due to objective reasons, such as retirement, disability, multiple activities or temporary closure of the operation, the actual time dedicated to the activity will be counted.

    In these cases, for the quantification of the tasks of management, organization and planning of the activity and, in general, those inherent to the ownership of the same, the owner of the activity will be computed at 0.25 people/year , except when a higher or lower effective dedication is accredited.

  2. Spouse and minor children of the entrepreneur:

    The spouse and minor children of the activity holder who live with him/her will be counted as non-salaried persons when they work in the activity for at least 1,800 hours/year.

    When the number of hours worked per year is less than 1,800, the amount of the non-salaried person will be estimated as the proportion existing between the number of hours actually worked in the year and 1,800.

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

Important: Non-salaried staff with a disability level equal to or greater than 33% will be counted at 75%. For these purposes, the situation existing on the date the tax is due (normally, December 31) will be taken into consideration.

B. Special rule for calculating the spouse and minor children of the entrepreneur

When the spouse or minor children of the entrepreneur are considered non-salaried, they will be counted at 50%, provided that the owner of the activity is counted in full, before applying, where applicable, the reduction provided for people with disabilities mentioned above, and there is no more than one salaried person.

The 50% reduction will be applied after having applied, where applicable, the corresponding reduction for a degree of disability equal to or greater than 33%.

Example: Determination of the number of units of the "non-salaried personnel" module employed in the activity

Mr RGC, who has a recognised disability of 33%, owns a bar where only he and his wife work, and both are registered with the Social Security self-employed workers' scheme.

Determine the units of the "non-salaried personnel" module employed in the activity in 2021, taking into account that, as a result of the temporary closure of the activity decreed in their Autonomous Community due to the health crisis caused by Covid-19, they have worked 1,400 hours each during the year.

Solution:

Since the requirement for the spouse of the owner of the activity to be affiliated to the general Social Security regime is not met, the latter is considered "non-salaried personnel".

"Non-salaried personnel" module:

  1. Hours worked by the policyholder and his/her spouse: 1,400 hours each.

  2. Computable hours:

    • Title : 75% s/ 1,400 hours = 1,050 hours
    • Spouse: 50% of 1,400 hours = 700 hours
    • Total Computable Hours: 1,050 + 700 = 1,750 hours

    Notes:

    Headline: The temporary closure of the activity as a result of the epidemiological situation arising from SARS-CoV-2 is considered an objective cause that allows for the accreditation of a dedication of less than 1,800 hours/year. In this case, the effective time dedicated to the activity is 1,400 hours, of which 75% will be counted as the taxpayer has a disability level of 33%.

    Spouse: Since the holder of the activity is not counted in full (because the number of working hours per year is less than 1,800 hours) for an objective reason, the 50% reduction provided for in instruction 2.1.1 of Annex II of Order HAC /1155/2020 is applied to the spouse.

  3. Calculation No. of units (average):

    1,750 hours ÷ 1,800 hours/year = 0.97 person