Example: Reduction due to employment incentives
Mr. AAA develops the activity of a two-star restaurant, section 671.4 of the IAE .
During the 2021 financial year, 3 employees with a permanent full-time contract worked in the activity, each of whom, as a result of the closure of activity due to the declaration of the state of alarm, totalled 1,300 hours/year. In June, an apprentice was hired for a period of 6 months, totalling 600 hours of work.
In 2022, the workforce situation was as follows:
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The three employees with permanent contracts remain in the company, working the same annual working hours as in the previous year. However, as a result of the capacity limitations decreed in the Autonomous Community, the effective working hours have been 1,500 hours/year for each person employed.
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On January 2, a worker was hired on a permanent basis, totaling 1,500 hours/year.
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On August 1, 2 new people were hired temporarily for a period of 6 months, each of whom totaled 600 hours/year of work.
Determine the reduction for employment incentives corresponding to the 2022 fiscal 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 .
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Increase in the number of salaried people in 2022 compared to 2021 in absolute terms:
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Salaried persons in 2021: 4 people
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Salaried persons in 2022: 6 persons
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Increase in the number of salaried people: 2 people
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Increase in the number of units of the "salaried personnel" module in 2022 compared to 2021:
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Number of units of the "salaried personnel" module in 2021.
(3 x 1,300/1,800) + (60% s/600/1,800) = 2.17 + 0.2 = 2.37 people
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Number of units of the "salaried personnel" module in 2022
(4 x 1,500/1,800) + (2 x 600/1,800) = 3.33 + 0.67 = 4 people
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Increase in the number of units: 4 – 2.37 = 1.63 people
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If both requirements are met, the positive difference between the number of units of the "salaried personnel" module in 2022 compared to 2021 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 of 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 |
3. Reduction coefficient: 0.652 + 0.3055 = 0.9575
4. Amount of the reduction for employment incentives.
It is the result of multiplying the annual yield per unit before amortization of the "salaried personnel" module (3,709.88) by the reduction coefficient (sum of the coefficient for the 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.