Bonuses and reductions for self-employment with General character
Bonus for the hiring of research personnel under the predoctoral contract modality
Hiring of research personnel under the pre-doctoral contract modality established in article 21 of Law 14/2011, of June 1, on Science, Technology and Innovation.
Amount: 115 euros/month.
Duration: During the term of the contract.
Regulations: Article 27 of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for labor hiring and improvement of the social protection of artists.
Rebate on employer social security contributions for research personnel
Indefinite-term hiring, by companies engaged in research and development and technological innovation activities, understanding as such the activities described respectively in article 34.1.a) and 35.2.a) of Law 27/2014, of November 27, on Corporate Income Tax, of personnel for the exclusive performance and for the totality of their working time.
Amount: 40% rebate on the employer's social security contribution for common contingencies.
The hiring of young researchers, understood as those under 30 years of age, and the hiring of female researchers will entitle, respectively, to an additional 5% bonus, which may be accumulated, if applicable, among themselves.
Duration: 3 years.
Royal Decree 475/2014, of June 13, on bonuses in Social Security contributions for research personnel.
Seventh additional provision and tenth final provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for labor hiring and improvement of the social protection of artists.
Financing of the European Social Fund
Bonuses of contributions to Social security described can be cofinanced by the european Social fund.
Catalog of publications of the General State Administration
Edition done by the public employment service State
Countess of Venadito, 9 . 28027 Madrid
Updated in september 2023