## [Labour Commentary 8-2014](/en_GB/new/labour-commentary-8-2014) # Labour Commentary 8-2014 06 / 17 / 2014 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/labour-commentary-8-2014) - []() - []() [Download Labour Commentary 8-2014 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Labour-Updates-8-2014_1.pdf) Previous Next The aim of Royal Decree 475/2014, of June 13, 2014, on reductions to the social security contributions of research personnel (published in the Official State Gazette on June 14, 2014) is to establish a 40% reduction to employer social security contributions for nonoccupational contingencies for any research personnel meeting the following requirements:  - They must be workers falling within contribution groups 1 to 4 under the social security general regime. - They must be engaged, on an exclusive basis and for the whole of their working time, in research and development and technological innovation-related activities (R&D&I). For these purposes, up to 15% of any time spent on training and teaching activities or the like may be calculated as time spent exclusively on R&D&I activities. The legislation applies the provisions of article 35 of the revised Corporate Income Tax Law for the purposes of defining what will be treated as R&D&I activities.  - The employment contract may be an indefinite term contract, a work experience contract, or a contract for specific project work or services (in this last case, it must be at least for a three-month term). The law also defines the scenarios in which the reductions do not apply (such as personnel hired for any research and development and technological innovation activities specifically subsidized or financed with public funds, also including the employer social security contributions) and the general requirements to qualify for and retain contribution-related benefits. ### Contacts ![Foto del socio](/sites/default/files/styles/medium/public/team/photo/rosa_zarza_jimeno_en_20260421.jpg?itok=0QlHE48p) [Rosa Zarza](/en_GB/team/rosa-zarza-jimeno) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8) [Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Labor and Employment ](/en_GB/services/labor-and-employment) - [Tax ](/en_GB/services/tax) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/4884?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/4884?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/4884?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/4884?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/4884?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/4884?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine