7.5.3.6. Reduction due to employment incentives
In this section, the program calculates the reduction for employment incentives based on the number of units of the salaried personal module and, where applicable, the increase in staff produced compared to the previous year.
CALCULATION OF MINORATION FOR EMPLOYMENT INCENTIVES
To apply the reduction for employment incentives, the amount of which is calculated by the program, proceed as follows:

Coefficient for increase in the number of salaried people
If in the year being settled there has been an increase in the number of salaried people, compared to the immediately previous year, the difference between the number of units of the "salaried personnel" module corresponding to the year and the number of units of that same module corresponding to the immediately previous year.
For these purposes, only the salaried people who have been counted to determine the number of units of this module will be taken into account.
If in the previous year the objective estimation regime had not been covered, the number of units corresponding to said year will be taken as the number that should have been taken, in accordance with the rules of the objective estimation regime.
If the difference is positive, the coefficient 0.40 will be applied to it. The result is the coefficient for the increase in the number of salaried staff.
If the difference had been positive and, therefore, the application of the 0.40 coefficient had proceeded, the table of coefficients by sections indicated below will not be applied to said difference.

Coefficient by sections of the number of units
In addition, the coefficients expressed in the following table will be applied to each of the sections of the number of units of the module indicated below:
Tranche
Coefficient
Up to 1.00
0.10
Between 1.01 to 3.00
0.15
Between 3.01 to 5.00
0.20 Between 5.01 to 8.00
0.25 More than 8.00
0.30

Quantification of the reduction for employment incentives
To quantify the reduction for employment incentives, proceed as follows:
The coefficient for the increase in the number of salaried people is added, if applicable, and that of the previous table, obtaining the minority coefficient.
This minority coefficient is multiplied by the Annual return per unit before amortization corresponding to the module salaried personnel .
The resulting amount is reduced from the previous net return.