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, and that is that it is applied from the first month it is requested, having an immediate impact on the company’s profit and loss account.
The concept of research personnel currently encompasses workers with permanent contracts, internships or work and service contracts, in which it is essential to remain for more than 3 months.
In principle, workers who receive this incentive must belong to contribution groups 1, 2, 3 and 4 of the General Social Security Scheme, as well as spending 85% of their time on R&D activities, with the remaining time being used for activities such as training, dissemination or similar matters. Therefore, research personnel are mainly considered to be anyone who spends 85% of their time on R&D activities.
Any sector or company that has research personnel dedicated to R&D&I activities can benefit from Social Security bonuses.
Sectors such as pharmaceuticals, chemicals, food, finance, industry and IT 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
This type of bonus allows companies to reduce the monthly expenditure of research personnel dedicated to R&D&I activities by up to 40% of the company’s Social Security contribution for common contingencies. The main advantage of this incentive is the immediacy of its application: from the first month it is applied for, with an immediate impact on the company’s profit and loss account.
Another advantage of these bonuses is that they are compatible with tax deductions for R&D 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:
It must belong to group 1,2,3 or 4 of contribution to the General Regime.
It must have an open-ended contract, a work experience contract or a contract for work and services (more than 3 months).
They must be exclusively dedicated to R&D&I activities (up to 15% of their time may be dedicated to related tasks).
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 from its entry into force on 1 September 2023. These changes are as follows:
The bonuses will only apply to new permanent contracts.
There is no limitation to contribution groups.
It contemplates an additional 5% bonus for under 30s and 5% for women, which can also be cumulative.
A 3-year application limit is established and the maintenance of the contract must be ensured for 3 years.
These changes will only affect researchers who begin to receive the bonus from 1 September 2023.
Only if you are an innovative SME can this type of incentive be compatible with tax deductions for R&D&I. For the rest of the companies this compatibility can exist as long as both incentives are not applied to the same researcher.
SMEs currently represent 99% of Spain’s business fabric and their contribution to employment exceeds 65%, making them the backbone of the Spanish economy. In a context of inexorable digitalisation, with the heavy investment involved in this process, any help is little, and 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 fulfilled in order to receive this label are the following:
In order for an entity to apply for this incentive, some specific requirements must be met:
It must belong to group 1,2,3 or 4 of contribution to the General Regime.
It must have an open-ended contract, a work experience contract or a contract for work and services (more than 3 months).
They must be exclusively dedicated to R&D&I activities (up to 15% of their time may be dedicated to related tasks).
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 from its entry into force on 1 September 2023. These changes are as follows:
These changes will only affect researchers who begin to receive the bonus from 1 September 2023.
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. Our long experience in the world of public funding has allowed us to maintain a close relationship with the Administration and the bodies that manage the different public funds.
We develop a continuous institutional work collaborating with different state and autonomic organisms, economic agents, sectorial associations, business schools and Technological Centres.
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.
Nowadays, many companies are seriously considering carrying out various research projects as a way of achieving greater competitiveness and improving their position in the market. In this sense, it is essential to properly account for these activities, since not only does their implementation not constitute an expense, but the amount
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The tax deductions associated with carrying out Research and Development (R&D) and Technological Innovation (TI) projects make it possible to reduce the payment of Corporate Income Tax by up to 42% of the expenses incurred. It is a very flexible financing instrument as it depends on the R&D performance of
We help you in the management of opportunities to help you get grants related to innovation projects. Our business model is based on the specialisation of our teams. We have a high level of regulatory knowledge and a close relationship with the relevant administrations to advise you on your project.