LEGAL

Rebates on Social Security payments for research workers

June 2014.- The Royal Decree 475/2014 published in the BOE (Official Government Gazette) on Saturday, June 14, considers the practical application of rebates on Social Security payments for workers exclusively dedicated to R&D tasks. 

Description and who may benefit from the law

A 40% rebate in business payments to Social Security payments for common contingencies regarding research staff. 

Workers who meet the following requirements can benefit from the law: 

  • workers included in groups 1, 2, 3 and 4 of the General Social Security Plan. 
  • workers dedicated exclusively to R&D & IT tasks. 
  • workers with permanent contracts, undergoing work or services practices (minimum three month duration) 

Compatibility

  • Compatible with the Programme for Employment Promotion or other incentive measures, without going over 60% of the corresponding annual salary of the contract in question. 
  • Compatible with the rebate on research, development and technological innovation activities, solely for small and medium sized companies.

Application and entry into force

This Royal Decree comes into force three months after its publication in the Official Government Gazette (September 14, 2014) and will have retroactive effect beginning January 1, 2014.

Marc Duran

Incentives Advisory Unit
Invest in Catalonia


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