Example: Reduction due to employment incentives

Mr. AAA It carries out the activity of a two-fork restaurant, section 671.4 of the IAE. 

During the 2024 financial year, 3 employees with permanent contracts and full-time hours worked on the activity, each of whom totaled 2,100 hours/year. In June, an apprentice was hired for a period of 6 months, totalling 1,050 hours of work.

In the year 2025, the staffing situation was as follows:

• The three employees with permanent contracts remain in the company, working the same annual working hours as in the previous year. 

• On January 2, a worker was hired on a permanent basis, totaling 2,100 hours/year.

• On August 1, 2 new people were hired temporarily 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 2025, 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 workers in 2025 compared to 2024 in absolute terms:

   • Salaried people in 2024: 4 people

   • Salaried people in the year 2025: 6 persons

   • Increase in the number of salaried people: 2 people

2. Increase in the number of units of the "salaried personnel" module in 2025 compared to 2024:

   • Number of units of the "salaried personnel" module in 2024.

     (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 2025

     (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 in the "salaried personnel" module in 2025 compared to 2024 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 of 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. Reduction coefficient: 0.772 + 0.57 = 1.342

4. Amount of the reduction for employment incentives.

It is the result of multiplying the annual yield per unit before amortization of the "salaried personnel" module (3,709.88) by the reduction coefficient (sum of the coefficient for the 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.