Index 2. Use of salaried personnel
Regulations: Instruction 2.3.b) of Annex I Order HFP /1172/2022, of November 29 ( BOE of December 1)
When salaried personnel are used in the activity whose cost exceeds 10% of the total volume of income, the corrective index that is applicable in each case from those indicated below will be applicable, depending on the percentage that the cost of salaried personnel represents in relation to the total volume of income of the activity:
| Percentage (cost of salaried personnel/volume of income x 100) | Contents |
|---|---|
| More than 10% and up to 20% | 0.90 |
| More than 20% and up to 30% | 0.85 |
| More than 30% and up to 40% | 0.80 |
| More than 40 percent | 0.75 |
In determining the index for the use of salaried personnel, neither the cost of personnel nor the income from forestry activities or from the processing of forest products shall be taken into account.
Incompatibility with index 1: This index will not apply when the performance of the activity has been subject to a reduction due to the effect of index 1 ("Exclusive use of third-party means of production in agricultural activities").