"Salaried Personnel" module

Regulations: Instruction 2.1.2 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1172/2022, of November 29 ( BOE of December 1).

The following are considered salaried personnel:

1. People who work in the activity and do not have the status of non-salaried personnel, including, where applicable, workers hired through Temporary Employment Agencies (ETT).

2. The spouse and minor children of the activity holder who live with him, provided that, with the appropriate employment contract and affiliation to the general Social Security regime, they work regularly and continuously in the economic activity carried out by the taxpayer.

Important: Students of specific vocational training who complete the compulsory training module in workplaces will not be counted as salaried persons. Unlike the previous ones, staff hired as interns must be counted as salaried staff.

Rules for calculating the "Salaried Personnel" module

The number of units of the "salaried personnel" module is determined by applying the following rules:

1. General rule

1. If there is a collective agreement , the person who works the number of annual hours per worker that has been set out in said agreement will be counted as an employee.

2. If there is no collective agreement , it will be estimated that one salaried person is equivalent to 1,800 hours/year.

When the number of hours is less or more than the number indicated, the amount of the salaried person will be estimated as the proportion between the number of hours actually worked and those established in the collective agreement or, failing that, 1,800 hours.

The number of units of the "salaried personnel" module will be expressed with two decimals .

 ERTE : It should be noted that, to the extent that the "salaried personnel" module is quantified based on the number of hours actually worked annually by each worker in the activity, when a temporary employment regulation file (ERTE) is approved, the annual hours worked by salaried personnel must be quantified based on the conditions in which each of them is in the ERTE , counting only the hours of actual work. Therefore, the hours that correspond to the time in which the employment contract is temporarily suspended ( ERTE suspension of the employment contract) or, where appropriate, the hours that are subject to temporary reduction ( ERTE reduction of working hours) will NOT be counted.

2. Salaried personnel under 19 years of age and those providing their services under an apprenticeship or training contract will be counted at 60%.

3. Salaried personnel who are persons with a degree of disability equal to or greater than 33% will be counted at 40%.

In these last two cases, when a salaried person turns 19 years old or is recognized as having a disability of 33% or more during the tax period, the calculation of 60% or, where appropriate, 40% will be made only with respect to the part of the period in which any of these circumstances occur .

Important: The 60% and 40% reductions discussed above are incompatible with each other.

4. In the activities where this is indicated, the "salaried personnel" module is broken down into two:

• Salaried manufacturing personnel.

• Other salaried staff.

In these cases, the calculation of each of the two modules mentioned must be carried out independently. When the same worker performs manufacturing and other tasks, the number of units to be computed in each of these modules will be determined based on the number of effective hours of work in each task. If it is not possible to determine this number, the total will be allocated equally to each of these modules.