# Calculation of the amount corresponding to this reduction for employment incentives

## 1.1. Minoration coefficients

To determine the amount corresponding to this reduction, the amount of the "annual return per unit before amortization" established for the "salaried personnel" module must be multiplied by the corresponding reduction coefficient, which is constituted, in turn, by the sum of the two following coefficients:

• Coefficient for increase in the number of salaried people .

• Coefficient by sections of the number of units of the "salaried personnel" module.

In summary:

Minority = RA x (Coefficient for increase in the number of salaried people + Coefficient for sections)

RA being the amount of the annual return per unit before amortization of the "salaried personnel" module corresponding to the activity in question .

## 1.2 Determination of the coefficient for increasing the number of salaried people

The application of this coefficient is conditioned on compliance with the following requirements:

• That in the year 2022, the number of salaried people employed in the activity has increased, in absolute terms, in relation to the year 2021.

• That, in addition, the number of units of the "salaried personnel" module for 2022 is greater than the number of units of that same module corresponding to 2021.

If both requirements are met, the positive difference between the number of units of the "salaried personnel" module for 2022 and that corresponding to 2021 will be multiplied by 0.40. The result obtained is the coefficient for the increase in the number of salaried people.

For these purposes, only salaried people who have been counted in Phase 1 will be taken into account, in accordance with the rules previously mentioned for the calculation of the "salaried personnel" module. If in the previous year the objective estimation method had not been used, the number of units corresponding to said year will be taken as the one that would have corresponded, in accordance with the rules established for the calculation of "salaried personnel."

Note: In no case will those that have not been computed, to determine the previous net performance of the activity, as is the case of students of specific vocational training, be taken into account, for the purposes of determining the coefficient for increasing the number of salaried people. who complete the mandatory training module in workplaces.

## 1.3. Determination of the coefficient by sections of the number of units of the "salaried personnel" module

To each of the sections of the number of units of the "salaried personnel" module used to determine the previous net performance corresponding to the 2022 financial year, excluding, where applicable, the positive difference on which the previous 0.40 coefficient would have been applied, The corresponding coefficient from the following table will be applied:

TrancheCoefficient
Up to 1.00 0.10
Between 1.01 and 3.00 0.15
Between 3.01 and 5.00 0.20
Between 5.01 and 8.00 0.25
More than 8.00 0.30

The result of applying the aforementioned table is the coefficient by sections of the number of units of the "salaried personnel" module.

The reduction for employment incentives will be the result of multiplying the amount of the "annual return per unit before amortization", established for the "salaried personnel" module by the result of adding the two previous coefficients.