Calculation of the amount corresponding to this reduction for employment incentives
1.1. Reduction coefficients
To determine the amount corresponding to this reduction, the amount of the "annual yield per unit before amortization" established for the "salaried personnel" module must be multiplied by the corresponding reduction coefficient, which is constituted, in turn, by the sum of the following two coefficients:
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Coefficient for increase in the number of salaried people .
- Coefficient by sections of the number of units of the "salaried personnel" module.
In summary:
Minority = RA x (Coefficient for increase in the number of salaried people + Coefficient for sections)
Where RA is the amount of the annual yield per unit before amortization of the "salaried personnel" module corresponding to the activity in question .
1.2 Determination of the coefficient for increasing the number of salaried people
The application of this coefficient is subject to compliance with the following requirements:
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That in the year 2025the number of salaried people employed in the activity has increased, in absolute terms, in relation to the year 2024.
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Furthermore, the number of units in the "salaried personnel" module in 2025is greater than the number of units of that same module corresponding to 2024.
If both requirements are met, the positive difference between the number of units in the "salaried personnel" module in 2025and the one corresponding to 2024 will be multiplied by 0.40. The result obtained is the coefficient for the increase in the number of salaried persons.
For these purposes, only salaried persons who have been computed in Phase 1 will be taken into account, in accordance with the rules previously mentioned for the calculation of the "salaried personnel" module. If the objective estimation method was not used in the previous year, the number of units corresponding to that year will be taken as the one that would have been applicable, in accordance with the rules established for the calculation of "salaried personnel."
Note: In no case will those that have not been computed to determine the previous net performance of the activity be taken into account for the purposes of determining the coefficient for the increase in the number of salaried persons, as is the case of students of specific vocational training who complete the compulsory training module in work centres.
1.3. Determination of the coefficient by sections of the number of units of the "salaried personnel" module
Each of the sections of the number of units of the "salaried personnel" module used to determine the net prior income corresponding to the 2025 financial year, excluding, where applicable, the positive difference on which the previous coefficient 0.40 was applied, will be subject to the corresponding coefficient from the following table:
| Tranche | Coefficient |
|---|---|
| Up to 1.00 | 0.10 |
| Between 1.01 and 3.00 | 0.15 |
| Between 3.01 and 5.00 | 0.20 |
| Between 5.01 and 8.00 | 0.25 |
| More than 8.00 | 0.30 |
The result of applying the above table is the coefficient by sections of the number of units of the "salaried personnel" module.
The reduction for employment incentives will be the result of multiplying the amount of the "annual return per unit before amortization", established for the "salaried personnel" module by the result of adding the two previous coefficients.