A Practical Guide to Researcher Bonuses

Does your company carry out R&D&I projects? The research staff working on these projects may qualify for a reduction in the company's Social Security contributions.

This guide explains the requirements for the incentive, what work must be documented, and how to prepare for certification when necessary.

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Do you currently offer bonuses for research staff?

What will you find in this guide? 

  • Who is eligible: the requirements applicable to research staff and their workload.
  • What Activities Count: How to Distinguish R&D&I Work from Tasks That Don't Qualify.
  • What you must demonstrate: the relationship between each researcher, their projects, and the work they have done.
  • How the certification process works: what documentation is reviewed, what the stages are, and when it is required to request the binding reasoned report.

A guide to moving from “maybe we can apply this tax credit” to knowing what requirements and supporting documentation need to be reviewed.

About the Guide

This content was prepared by ACERTA, an ENAC-accredited R&D&I certification body. In the certification of tax credits for research personnel, we evaluate R&D&I activities and staff dedication in accordance with the requested scope.

If your company needs to certify the activities and commitment of its research staff.