Example: Reduction due to employment incentives

Don AAA carries out the activity of a two-service restaurant, section 671.4 of IAE .

During fiscal year 2022, 3 employees with a permanent, full-time contract worked in the activity, each of whom totaled 2,100 hours/year. In the month of June, an apprentice was hired for a period of 6 months who totaled 1,050 hours of work.

In fiscal year 2023, 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. 

• On January 2, a worker who totaled 2,100 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 1,000 hours/year of work.

Determine the reduction for employment incentives corresponding to the year 2023, 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 .

1. Increase in the number of salaried people in 2023 compared to 2022 in absolute terms:

   • Salaried people in 2022: 4 people

   • Salaried people in 2023: 6 persons

   • Increase in the number of salaried people: 2 people

2. Increase in the number of units of the "salaried personnel" module in 2023 compared to 2022:

   • Number of units of the "salaried personnel" module in 2022.

     (3 x 2,100/1,800) + (60% s/1,050/1,800) = 3.5 + 0.35 = 3.85 people

   • Number of units of the "salaried personnel" module in 2023

     (4 x 2,100/1,800) + (2 x 1,000/1,800) = 4.67 + 1.11 = 5.78 people

   • Increase in the number of units: 5.78 – 3.85 = 1.93 people

When both requirements are met, the positive difference between the number of units of the "salaried personnel" module in 2023 compared to 2022 will be multiplied by 0.40.

Coefficient for increase in the number of salaried people: 0.40 x 1.93= 0.772

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.

5.78 - 1.93 = 3.85

Total	3.85		0.57
Tranche	Salaried staff	Coefficient per section	Totals
Up to 1.00	1	0.10	0.10
Between 1.01 and 3.00	2	0.15	0.30
Between 3.01 and 5.00	0.85	0.20	0.17

3. Minoration coefficient: 0.772 + 0.57 = 1.342

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: 1,342). That is, 3,709.88 x 1.342 = 4,978.66 euros.