ALLOWANCES TO SOCIAL SECURITY RESEARCH STAFF

Bonuses for researchers

The Royal Decree 475 / 2014 , 13 June on allowances to Social security research staff aims to establish a bonus of 40 % in the input corporate contributions of Social security for common contingencies for staff investigator who determines in Article 2 , as well as manage the procedure for its implementation.

Article 2 states that have the right to these bonuses

Have the right to the bonus of 40 % in the input corporate contributions of Social security for common contingencies.

Entities or companies receiving bonuses provided for must meet the following criteria:

  • Meet the conditions in general for the purchase and maintenance of benefits in the quotation to Social security in Article 77 the law 13 / 1996 of 30 December, fiscal measures, administrative and Social Order, and Article 29 the law 50 / 1998 , 30 December, fiscal measures, administrative and Social order.
  • Not having been excluded from access to the benefits of the application of employment programmes for very serious offences prescribed not, in accordance with Articles 46 and 46 bis of the text of the law on infringements and sanctions in the Social order, approved by the Royal Legislative Decree 5 / 2000 , 4 August.

Entities or beneficiary companies may apply the bonuses with automatic nature in the corresponding documents quotation, without prejudice its control and revision by labour inspection and Social security and by the General Treasury of Social security.

These bonuses will not be applicable under the following circumstances:

  • For those employees who spent only part of their workday to the realization of research, development and technological innovation.
  • For those employees who work for companies that carry out research, development and technological innovation, whose work consists in activities other than those listed as such in Article 35 the text of the law of corporation tax, as are the administration, management of resources, marketing, general services and direction, among others.
  • For those employees hired by the General administration of state and government agencies covered in the title (III and on the additional provisions 9th and 10th of law 6 / 1997 , 14 April, organization and operation of the General administration of the state, the autonomous administrations or local corporations and government agencies, as well as other public entities that are free of corporate taxes.
  • Labour relations of special character under Article 2 the text of the law of the status of workers, approved by the Royal Legislative Decree 1 / 1995 , 24 March, or other legal provisions.
  • Regarding personnel hired by companies or agencies whose recruitment for research and development and technological innovation explicitly subsidized or publicly funded, provided that such funding also include employer contributions to Social security.