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Practical Income Manual 2021.

Index 2. Use of salaried personnel

When the activity uses salaried personnel whose cost exceeds 10% of the total volume of income, the corrective index that in each case comes from those indicated below will be applicable, depending on the percentage that the cost of the salaried personnel represents. in relation to the total volume of income from the activity:

Percentage (salaried personal cost/income volume x 100)Contents
Corrective index applicable for use of salaried personnel
More than 10 percent and up to 20 percent 0.90
More than 20 percent and up to 30 percent 0.85
More than 30 percent and up to 40 percent 0.80
More than 40 percent 0.75

To determine the index for the use of salaried personnel, the cost of personnel or income from forestry activities or the transformation of forest products will not be taken into account.

Incompatibility with index 1: This index will not be applied when the performance of the activity has been subject to a reduction due to the effect of index 1 ("Exclusive use of other people's means of production in agricultural activities").