These are deductions in payments, calculated as a percentage and applied in order to reduce the Social Security costs for companies and maximise the access of certain groups to the employment market.

Reductions or discounts in Social Security payments and joint contributions, or any other benefit in Social Security bases, rates and payments may only be obtained by companies that are up-to-date with their payment obligations (Certificate of Social Security contribution payments) on the date these are granted.

Failure to make the Social Security payments and joint contributions within the regulatory deadline, which are due after obtaining such benefits, although the contribution documents have been presented within this deadline, will give rise  to the automatic and definitive loss of the same with regard to the payments corresponding to periods which have not been paid within this deadline, unless this is the result of an error on the part of the Social Security Administration.

Companies that, in accordance with the eighth additional provision of the implementing Order, have not effectively joined the RED System of electronic data transfer by the date set by the Social Security Treasury General, will not be able to obtain contribution benefits or these will be suspended from that date until  they re-join the aforementioned System.

In the case of a collaborating  company, or one with exclusions from one or more contingencies, that has to pay contributions for a worker with a contract who has the right to contribution payment benefit, the corresponding reduction coefficients will initially be applied to the whole payment and the aforementioned benefits will be applied to the resulting amount.