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Bonus for a low occupational accident rate

Provision Eight of the Royal Decree-law 18/2019, dated the 27th of December, 2019, through which tax, cadastral and Social Security measures are taken, discontinues the use of the system that reduces social security contributions for the purposes of occupational contingencies for companies that have significantly reduced the occupational accident rate, which is known as the “BONUS FOR A LOW OCCUPATIONAL ACCIDENT RATE”. This means that it cannot be claimed in 2021 for social security contributions generated in 2020.

Last year the bonus for a low occupational accident rate was also cancelled for the social security contributions generated in 2019, which had to be claimed in 2020, which means that this year claims for this bonus made by companies that have indeed managed to reduce the occupational accident rate cannot be processed.

We would like to remind you that this “BONUS FOR A LOW OCCUPATIONAL ACCIDENT RATE”  was established in 2010 and it was a Social Security incentive system to reward companies that managed to significantly reduce the occupational accident rate in their companies and complied with the prevention principles established in the Law 31/1995 dated the 8th of November, on Occupational Risk Prevention, among other requirements.

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