Example: Reduction due to employment incentives
Don AAA carries out the activity of a twoservice restaurant, section 671.4 of IAE .
During fiscal year 2021, 3 employees with a permanent, fulltime 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 2022, 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 capacity limitations decreed in the Autonomous Community, the effective work 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 fiscal year 2022, 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 2022 compared to 2021 in absolute terms:

Salaried people in 2021: 4 people

Salaried people in 2022: 6 persons

Increase in the number of salaried people: 2 people


Increase in the number of units of the "salaried personnel" module in 2022 compared to 2021:

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

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

Increase in the number of units: 4 – 2.37 = 1.63 people

When 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 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. 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.