Written by Josep Conesa
Employment and insolvency lawyer
The behaviours that qualify for a reduction in contributions are as follows:
- Making an effective contribution to reducing workplace accident rates.
- Taking meaningful action to prevent work-related accidents and occupational illnesses.
This incentive is available to all companies that pay Social Security contributions for occupational contingencies.
Requirements companies must meet:
Depending on a company's contribution volume, two distinct incentive systems apply, each with slightly different requirements. The first group comprises companies whose contributions for occupational contingencies exceed €5,000 during the period defined by the regulations as the 'observation period'. The second group consists of smaller companies whose contributions fall below that threshold during the same period.
The eligibility requirements for the incentive differ between these two groups.
Requirements for companies contributing more than €5,000:
- Having made investments — properly documented and quantified — in facilities, processes or equipment related to risk prevention that can contribute to reducing workplace hazards.
- Not having exceeded the general and extreme accident rate indices (excluding commuting accidents).
- Being up to date with all Social Security contribution obligations.
- Not having been subject to a final administrative sanction for serious or very serious infringements relating to occupational risk prevention or Social Security, as classified under the L.I.S.O.S. (Spanish Law on Social Order Infringements and Sanctions).
- Bringing in-house prevention resources (designated workers or an in-house prevention service) into the workforce, even where not legally required to do so, or expanding existing in-house resources.
- Commissioning external audits of the company's prevention system, even where not legally required to do so.
- Implementing road mobility plans within the company as a measure to prevent work-related accidents both on mission and during commuting (in itinere).
- Demonstrating a reduction in the percentage of workers at the company or workplace who are exposed to occupational illness risks.
- Holding a quality certificate for the company and its prevention system, issued by a body accredited by the National Accreditation Entity (ENAC).
Requirements for small companies:
The requirements for small companies are the same as those applicable to companies that have contributed at least €5,000 in occupational contingency contributions, with two exceptions:
- Having reached a volume of occupational contingency contributions of €250 during the 'observation period', rather than the €5,000 threshold mentioned above.
- Point 6 shall not apply. These small companies must have carried out at least one of the following actions:
- The employer taking direct responsibility for prevention activities, or designating employees of the company to assume that responsibility.
- The employer or the designated workers responsible for prevention tasks obtaining genuine and effective training in occupational risk prevention.
Observation period: this refers to consecutive full calendar years immediately preceding the year of application (which must not have formed part of a previous application), up to a maximum of four years.
Once the minimum contribution threshold has been reached, companies that do not apply for the bonus will begin a new observation period.
Accident rate limit index: the accident rate values to be used as the basis for awarding bonuses will be set annually in the Order governing Social Security contribution rules (as contained in the General State Budget Acts).
Bonus Amounts
Companies contributing more than €5,000:
The incentive may reach up to 5% of the occupational contingency contributions for each company. This can rise to 10% if the observation periods are consecutive and the incentive was received in the immediately preceding period.
In all cases, the amount awarded may never exceed the limit set by the investments made.
Small companies:
The incentive is capped at €250 for the first observation period, rising to €500 for the second and subsequent periods (provided the incentive was received in the immediately preceding period).
Our firm can advise on the measures required to obtain Social Security contribution bonuses. If you have any questions regarding the eligibility requirements (which vary depending on the type of company), please do not hesitate to contact our employment law team to ensure you benefit from the available reductions in Social Security contributions.
