Royal Decree 231/2017, as well as Order ESS/256/2018, establish the conditions for the presentation and processing of the Application for Bonus Reduction in Labour Accidents. Corresponding to fiscal year 2018 but with application in 2019.
Between 15th April and 31st May of this year (except for the publication of an express extension of the end of the term) a reduction in contributions for professional contingencies may be requested. For companies with a low rate of industrial accidents. And provided that they have implemented effective measures for the prevention of accidents at work and occupational diseases.
Application for Bonus Reduction in Labour Accidents 2018
Next, our Labour Consulting Dept reminds us of the common requirements to be met by companies that aspire to benefit from the incentive.
Requirements
- The system establishes two different modalities according to the volume of contributions for professional contingencies of the company during the observation period:
- General mode. Have contributed at least €5,000 during the observation period.
- Small business mode. A company that in the maximum period of four financial years does not exceed a contribution volume for professional contingencies of €5,000. Provided that it has reached a volume of at least €250.
- Not to have exceeded the general accident rates. They are published annually within the framework of the Social Security contribution rules contained in the General State Budget Laws. Indices established according to the economic activity developed.
- To be up to date with payments in relation to Social Security contributions.
- Not have been sanctioned for committing serious or very serious infringements in the field of occupational risk prevention or Social Security.
- Evidence of the company’s compliance with the basic requirements regarding the prevention of occupational risks. By means of the responsible declaration on preventive activities, conformed by the employer or administrator.
- To have informed the prevention delegates of the request for the incentive, if it is presented. As well as the accident rates applied.
- To have made investments during the period in facilities, processes or equipment related to the prevention of labor risks. That can contribute to its elimination or reduction.
Small business mode
- Assumption by the employer of the preventive activity or incorporation into the company’s workforce of its own preventive resources.
- Obtaining by the employer or the designated workers that are going to assume the preventive tasks, of real and effective training in prevention of labour risks.
- Investment in the choice of work equipment or individual protection equipment to improve health and safety conditions.
General mode
- Incorporation into the workforce of own preventive resources or extension of existing own resources (designated workers or own prevention service).
- Carrying out voluntary external audits of the company’s preventive system.
- Existence of road mobility plans in the company as a measure to prevent work-related accidents on mission and “in itinere” accidents.
- Making investments in the choice of work equipment or individual protection equipment that improve safety and health conditions.
Application processing
The period for submitting applications is between 15 April and 31 May 2019 inclusive.
Amount of incentive
5% of the amount of the quotas for professional contingencies of the company, when the established requirements are met.
Up to an additional 5% (i.e. a maximum of 10%) of the quotas for professional contingencies, when there are investments in complementary preventive actions.
The percentage of the additional 5% (up to a maximum of 10%) will depend on the total amount included in the quantitative determination of the investment in complementary preventive actions.
Arrabe Integra
Labour Consulting