A 40% Social Security Reduction for Research Staff

Real Decreto 475/2014 does not set specific contribution groups: what matters is the permanent contract and exclusive commitment to R&D&I. Excluded are staff who spend only part of their working time on R&D&I; administration, resource management, marketing, general services and management staff; special employment relationships; and staff whose hiring is already publicly funded including employer contributions.

It is documented through time records that log the hours each employee spends on R&D&I activities. They must show that all working time goes to R&D&I projects and that training, teaching or outreach does not exceed 15%. A company claiming for 10 or more researchers for 3 months or more in a year must also give the TGSS a binding reasoned report (informe motivado vinculante) on that commitment. Tecnocim puts in place a simple, auditable recording system that meets the requirements of the TGSS and the labour inspectorate.

Yes, with one important caveat. SMEs holding the PYME Innovadora seal can apply the reduction and the art. 35 LIS deduction (Impuesto sobre Sociedades, Spanish corporate income tax) to the same researcher. Other companies can use both incentives, but not on the same researcher: for each one they must choose the reduction or the deduction (art. 6 of Real Decreto 475/2014). Tecnocim works out which combination saves most and manages both incentives together.

The saving depends on the number of researchers and their contribution base. The employer common-contingency rate is 23.60% (2026), so 40% equals 9.44% of the contribution base: a researcher on a gross salary of €40,000 a year saves roughly €3,780 a year (€4,720 at 50%). A company with 5 such researchers saves around €18,900 a year, for up to 3 years per researcher. Tecnocim identifies every eligible employee, including profiles the company had not thought of as research staff.

The reduction applies from the registration of the researcher hired on a permanent contract, provided the company flags it when registering them with the TGSS. There is no need to wait for the end of the tax year or to obtain prior authorisation: it is deducted directly in the monthly contribution settlement, for up to 3 years per researcher.