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 2020, 3 employees with a permanent, full-time contract worked in the activity, each of whom, as a result of the closure of the activity due to the declaration of the state of alarm, totaled 1,300 hours/year. In the month of June, an apprentice was hired for a period of 6 months who totaled 600 hours of work.
In fiscal year 2021, the staff situation has been 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 the time limitations decreed in the Autonomous Community, the effective working hours have been 1,500 hours/year for each person employed.
- On January 2, a worker who totaled 1,500 hours/year was hired for an indefinite period.
- On August 1, 2 new people were temporarily hired for a period of 6 months, each of whom totaled 600 hours/year of work.
Determine the reduction for employment incentives corresponding to the 2021 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 2021 compared to 2020 in absolute terms:
- Salaried people in 2020: 4 people
- Salaried people in 2021: 6 persons
- Increase in the number of salaried people: 2 people
-
Increase in the number of units of the "salaried personnel" module in 2021 compared to 2020:
- Number of units of the "salaried personnel" module in 2020.
(3 x 1,300/1,800) + (60% s/600/1,800) = 2.17 + 0.2 = 2.37 people - Number of units of the "salaried personnel" module in 2021
(4 x 1,500/1,800) + (2 x 600/1,800) = 3.33 + 0.67 = 4 people - Increase in the number of units: 4 – 2.37 = 1.63 people
- Number of units of the "salaried personnel" module in 2020.
When both requirements are met, the positive difference between the number of units of the "salaried personnel" module in 2021 compared to 2020 will be multiplied by 0.40.
Coefficient for increase in the number of salaried people: 0.40 x 1.63= 0.652
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.
4-1.63 = 2.37
| Total | 2.37 | 0.3055 | |
| Tranche | Salaried staff | Coefficient per section | Totals |
|---|---|---|---|
| Up to 1.00 | 1 | 0.10 | 0.10 |
| Between 1.01 and 3.00 | 1.37 | 0.15 | 0.2055 |
| Between 3.01 and 5.00 |
3. Minoration coefficient: 0.652 + 0.3055 = 0.9575
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: 0.9575). That is, 3,709.88 x 0.9575 = 3,552.21 euros.