Bonuses for Research Personnel

This incentive is governed by Royal Decree 475/2014, of June 13, on bonuses in Social Security contributions for research personnel and ENAC’s RDE.

We solve your doubts about the regulations on bonuses for research personnel.

Workers included in groups 1, 2, 3 and 4 of the General Social Security Contribution Scheme who, exclusively and for the totality of their working time in the company dedicated to research and development and technological innovation activities, are dedicated to the performance of the mentioned activities, whether their contract is indefinite, in practices or for a specific work or service, will have the right to the rebate.

Please contact us for further information on researchers entitled to Social Security contribution rebates.

Activities defined as such in Article 35 of Law 27/2014 on Corporate Income Tax will be considered as R&D&I activities.

Consult us for further information on the activities considered as R&D&I..

For the certification of the R&D&I activity of research personnel for the purposes of Social Security contribution bonuses, the certifying entity will not accept certification requests for total periods of coverage of the technical report (certificate) of less than three months or more than twelve months.

Get more information about the minimum period to certify a researcher for bonuses.

Only in the case that the period of coverage of a researcher is between two fiscal years of the entity and, respecting the minimum of three consecutive months of exclusive dedication to R&D&I, a period of no less than one month within a fiscal year (maximum two periods in each fiscal year, located at the beginning and end of the same fiscal year) may be certified for bonuses.

The Certifying Entity must verify that the contract has covered the entire period and that the researcher has been exclusively engaged in R&D&I activities.

Solve all your doubts about the certification of a researcher for a minimum period of two months.

The Certification Body will accept the qualification of the nature of the activities of the projects presented in the calls and grants indicated in Article 6.2.a, sections 1, 2 and 3 of Royal Decree 475/2014, and any other that is subsequently collected in a list that is prepared by The Ministry in this regard and published on its website.

“When it has received public funding in the last three years, without having suffered revocation for incorrect or insufficient execution of the financed activity, through:

1. Public calls within the framework of the VI National Plan for Scientific Research, Development and Technological Innovation or the State Plan for Scientific and Technical Research and Innovation.
2. Grants for the realization of R+D+i projects, from the Center for Industrial Technological Development.
3. Calls of the 7th Framework Program for R+D+i or the Horizon 2020 Program of the European Union”.

Contact us to solve all the doubts about the projects with evaluated nature.

With regard to the exclusivity and the calculation of the total working time of the research personnel, up to 15% of the time dedicated to collateral tasks of training, dissemination or similar, will be admitted as exclusive dedication to R&D activities.

Solve all your doubts about the dedication of the researcher to R&D activities.

Collateral R&D&I activities, not necessary for the execution of a specific project (maximum 15% acceptable):

• Technology Watch.
• Justification for a grant, writing of publications, writing of doctoral theses, preparation of the patent and any other protection of results, and presentation to congresses.
• Attendance to general meetings with the Administration.
• Preparation of the company’s R&D&I plan.
• Follow-up of R&D&I objectives of the company.
• Attendance to courses and congresses.
• Thesis direction.
• Coordination or management meetings mandatory for the company.

Get more information about R&D&I collateral activities.

Activity directly related to the project (minimum 85%):

• Study of the state of the art prior to the project.
• Project planning.
• Technical execution of the project.
• Validation of prototypes/pilot tests.
• Project coordination meetings.
• Preparation of meeting minutes, internal project follow-up reports.

Get more information about the activities considered as R&D&I in bonuses.