Those companies which contribute for the contingency of professional training will dispose of a credit for their workers’ training according to the Article 10 of Royal Decree-Law 4/2015. This credit will be the amount paid by the company for the vocational training during 2015 plus a bonus percentage. This percentage will depend on the size of companies, as described below:
►► a) Companies with 6-9 employees: 100%.
►► b) From 10 to 49 employees: 75%.
►► c) From 50 to 249 employees 60%.
►► d) 250 or more employees 50%.
Those companies with 1 to 5 employees will have a bonus credit of € 420,00, instead of the percentage. The companies that during 2016 open new workplaces or the start-ups that incorporate new workers to their staff will be benefited from a training credit in the terms established in the aforementioned regulations. In these cases the companies will dispose of a credit bonus where the amount of 65,00€ shall be applied to the number of new workers.
Companies that during 2016 grant individual training permits to their workers will have an additional bonus credit to the annual credit that would correspond to the value resulting from applying the criteria determined by Order of the Ministry of Employment and Social Security . This additional credit allocated to those enterprises granting permits shall not exceed 5% of the credit established in the Budget of the State Public Employment Service to finance the reductions in social security contributions for vocational training for employment.