Relief for employing innovative employees is effective from 2022. The new tax relief is supplementary to the R&D tax relief; it allows a different way to account for excess costs incurred for R&D activities in the preceding tax year.
Taking advantage of the innovative employees’ tax relief involves reducing the amount of income tax advances on the salaries of employees directly involved in R&D work. This represents a different way of accounting for excess R&D costs.
Conditions for tax relief
- Applies to the costs of employees who devote at least 50% of their working time to carrying out R&D activities
- Applies to employees with employment or civil law contracts
- Taxpayers with protected workplace status will not be able to benefit from the tax relief.
Ayming support
- Correct identification – we determine the extent to which costs incurred for R&D activities can be credited towards the Innovative Workers Allowance
- Legal security – we prepare and complete the documents necessary at the stage of a possible audit by the tax authorities, as well as obtaining tax interpretations
- Support at every stage of the process – we provide full technical and scientific support, as well as accounting services and possible representation before the tax authorities.
- Access to unique know-how – with our international experience in R&D funding projects, we have unique knowledge of the range of instruments available, and will suggest which ones to use for maximum benefit.
- Implementation security – our solutions comply with current legislation, interpretations and case law.
