The bonus for research personnel is an incentive that allows a 40% reduction in the employer’s social security contribution for common contingencies for personnel dedicated exclusively to R&D&I activities (with a maximum of 15% of their time dedicated to complementary training or dissemination activities).
The Research Personnel Bonus is a type of incentive that allows companies to automatically reduce the cost of research personnel dedicated exclusively to R&D&I activities.
This incentive has a great advantage, which is that it is applied from the first month it is requested, having an immediate impact on the company’s income statement.
The concept of research personnel currently includes workers with indefinite-term contracts, internships or work and service contracts, in which it is essential to remain for more than 3 months.
In principle, the worker who receives this incentive must belong to Contribution Groups 1, 2, 3 and 4 of the General Social Security Regime, and must spend 85% of his time on R&D&I activities, with the remaining time being used for activities such as training, dissemination or similar in the field of innovation.
Any sector or company that has research personnel dedicated to R&D&I activities can benefit from Social Security bonuses.
Sectors such as the pharmaceutical, chemical, food, financial, industrial or computer sectors are some of the most common examples. This type of bonus represents an annual saving of up to €5,092.50 per person per year.
BENEFIT FROM SOCIAL SECURITY BONUSES
Reduce your labour costs by 40% by recruiting research personnel
Thanks to this incentive, you will be able to reduce your labour costs by up to 40%, reducing the monthly expenditure of research personnel dedicated to R&D&I activities.
This saving is applied from the first month it is requested, having an immediate impact on the company’s profit and loss account.
Another advantage of these bonuses is that they are compatible with R&D&I tax deductions for those companies that have the ‘Innovative SME’ seal. The rest of the companies can apply this compatibility, i.e. they can apply tax deductions for R&D&I and reductions in Social Security contributions for research personnel as long as both incentives are not applied to the same researcher.
At Euro-Funding we help you in the continuous analysis of the personnel that carry out R&D&I activities in the company and the fulfilment of the requirements to apply bonuses, we study in depth the viability of making the bonus compatible with other incentives, we carry out an economic-technical study to accredit the bonus and we draw up a technical-economic report. We also take care of the management and processing of certificates and reasoned reports.
For optimal monitoring of the application of these bonuses, we have a specifically developed platform that greatly facilitates the management of the necessary information and documentation for the companies that apply the incentive.
At Euro-Funding we analyse whether the bonus that can be applied to your company is compatible with other incentives and whether it can be applied to other incentives. We help you throughout the application process.
We carry out a detailed study of the state of the art prior to the project in order to be able to accredit the bonus.
We identify all the projects you currently have in progress and analyse them to see the possibility of applying for this support.
We prepare a technical-economic report detailing workers vs. projects.
We provide comprehensive technical advice in the event of a social security inspection and guide you through all possible scenarios.
We advise you on the management and processing of certificates and reasoned reports related to the application of bonuses for research personnel.
ANNUAL SAVINGS OF UP TO €5,000 PER PERSON PER YEAR
Reduce your labour costs by 40% by recruiting research personnel
In order for an entity to apply for this incentive, some specific requirements must be met:
On the occasion of the approval in January 2023 of Royal Decree-Law 1/2023, a series of relevant changes are proposed to be taken into account as of its entry into force on September 1, 2023. These are:
These changes will only affect researchers who begin to receive the bonus as from September 1, 2023.
Only if you are an Innovative SME can this type of incentive be compatible with the tax deductions for R&D&I. For the rest of the companies this compatibility can exist as long as both incentives are not applied on the same researcher.
SMEs currently represent 99% of the business fabric of Spain and their contribution to employment exceeds 65%, therefore, they are the backbone of its economy. The innovative SME seal mainly allows companies to obtain better tax advantages for their investment in R&D&I. This certificate allows companies to distinguish themselves by their competence and is a recognition of their innovative activity.
The main criteria to be met in order to receive this label are as follows:
We carry out continuous institutional work in collaboration with different state and autonomous community bodies, economic agents, sectoral associations, business schools and technology centres.
These alliances involve different joint actions such as the preparation of sectoral reports and the holding of conferences all over the world.
Certificates
At Euro-Funding we have developed our own Integrated Management System consisting of: ISO 9.001 Quality, ISO 14.001 Environmental, ISO 50.001 Energy Management and Information Security Management 27.001.
We are subscribed to the United Nations Global Compact in the areas of human rights, labour, environmental protection and anti-corruption, complying with the ten Principles of the Compact, as established in its Code of Ethical Conduct.
We have been calculating and registering our Carbon Footprint in the Registry of the current Ministry for Ecological Transition and Demographic Challenge since 2014, maintaining a constant reduction of emissions.
We have the seal awarded by the Generalitat de Catalunya through ACCIÓ. It identifies professionals with the most suitable profile to offer personalised and expert support to companies through ACCIÓ’s aid programmes.
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