Research staff bonuses: TGSS clarifies contract reporting
Research staff bonuses: TGSS clarifies how to report contracts
The General Treasury of Social Security (TGSS) has clarified how companies must report research staff contracts so that research staff bonuses for R&D&I activities can be correctly recognised in Social Security contributions, for contracts dated on or after 01-09-2023.
The instructions are included in RED News Bulletin 07/2026, published on 21 May 2026. They explain which codes companies must use in the RED System, how to proceed when the bonus does not apply from the first day of registration, and how to identify temporarily non-bonused periods.
These clarifications do not change the general framework of the incentive. Instead, they specify how certain situations must be reported to the TGSS in order to reduce formal issues and apply the Social Security contribution reduction with greater certainty.
How is eligible research staff identified?
Registrations of research staff entitled to the Social Security contribution reduction must be identified using value 9916 — R&D&I research staff in the “Special Employment Relationship” field.
This value can only be associated in the TGSS with the following contract types:
- 150: Initial subsidised permanent contract
- 250: Part-time permanent contract to promote stable employment
- 350: Permanent fixed-discontinuous contract to promote stable employment
- 109: Full-time permanent contract resulting from the conversion of a temporary contract
- 209: Part-time permanent contract resulting from a temporary contract
- 309: Fixed-discontinuous contract within the stable employment promotion group, resulting from the conversion of a previous temporary contract
- 540: Partial retirement contract
One of the most relevant points is that the code reported to the TGSS may differ from the code corresponding to the contract formalised and registered with the Spanish Public Employment Service, or SEPE. Therefore, the company should not automatically transfer the SEPE code, but should check which equivalent code must be reported in the RED System.
Correctly identifying the contract is essential so that the TGSS can recognise the application of the Social Security contribution reductions for research staff.
What happens if the Social Security contribution reduction starts after registration?
The TGSS also clarifies how to proceed when a researcher has already been registered, but the contribution reduction cannot be applied from the start.
In these cases, the initial period must remain registered without indicating any value in the “Special Employment Relationship” field. Once the requirements are met, the company must report the end of the previous period and process a new registration using value 9916.
Thefore, this allows the Social Security contribution reduction to start after the initial registration date, provided that the process is managed correctly in the RED System.
This clarification is especially relevant for companies that did not apply the reduction from the employee’s start date, but currently have staff who may meet the necessary conditions to benefit from it.
How should non-bonused periods be reported?
A person already identified as bonused R&D&I research staff may later go through a period during which the incentive no longer applies.
In these situations, value 9938: Non-bonused R&D&I research staff must be used.
However, this value must not be used to identify an initial period in which the Social Security contribution reduction has not yet started. It can only be used after a bonused situation has already begun with value 9916.
From that point onwards, the company may switch from value 9916 to 9938, or return to 9916, by submitting a data variation.
In practical terms:
- Before the contribution reduction starts: no special employment relationship is reported.
- During the bonused period: value 9916 is used.
- During a later non-bonused period: value 9938 is used.
Why are these clarifications important?
The correct application of these Social Security contribution reductions does not only depend on the employee and the activities carried out meeting the legal requirements. It is also essential that the information reported to the TGSS is consistent with its affiliation rules.
Incorrect coding, improper use of value 9938, or a mismatch between the contract registered with the SEPE and the code required by the TGSS may cause issues in the recognition of the contribution reduction.
For this reason, companies should review:
- The contracts of their research staff.
- The codes reported to the SEPE and the TGSS.
- The registrations identified with value 9916.
- Employees who may start to meet the requirements for the contribution reduction.
- The periods during which the incentive does not apply.
- Registrations, terminations and data variations processed in the RED System.
This review can help prevent errors and provide greater certainty in the management of Social Security contribution reductions linked to R&D&I activities.
Do you have questions about contribution reductions for your research staff?
Our team can help you review contracts, check the applicable equivalences and verify how the different situations should be reported in the RED System.
