The bonus incentive system, regulated by the RD 231/2017, wants to encourage companies to:
Contribute effectively and in contrast to the reduction of occupational accidents
(b) To carry out effective actions in the prevention of occupational accidents and diseases
The prize or incentive consists in the recognition of an amount in favour of the company, provided that it has fulfilled certain requirements.
Who can access the bonus?
All companies that listed Social security by professional contingencies, whether they are covered by a management entity, such as INSS or IMS, and by a collaborating entity (Mutual).
A company is considered to be the whole of all the contribution account codes that correspond to it and that have the same code of economic activity (CNAE) for the purposes of contribution by accident of work and occupational disease.
In this sense, it can be assumed of companies with 2 or more CNAE with quotation. In this case, they have the right to request the incentive for each of these CNAE (provided that the requirements required by the regulations are fulfilled).
As for the type of company, the bonus system does not differentiate between private, public or participating companies. Therefore, and as long as it is not said otherwise, it should be interpreted that all companies, including those that make up the public administration, may request recognition of the incentive.
The quotation requirements during the observation period are as follows:
- Company that quote more than 5,000 euros (general modality).
- Small business modality, that in the maximum observation period of four exercises does not exceed a volume of contribution for professional contingencies of 5,000 euros, but it has reached a volume of 250 euros at least.