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These are deductions in payments, resulting from the application of certain percentages or set amounts in order to reduce the Social Security costs for companies and maximise the access of certain groups to the employment market as a way of boosting employment.

The formulas used are reductions and bonuses in contributions. Although both coincide in that they reduce the employer contribution, they are different in that the reductions are taken from the budget of the Social Security System, while the bonuses are supported by the budget of the National Public Employment Service.

As an example we can highlights some of the groups whose contracts have received bonuses in the successive programs to boost employment: Women, young people, older people, people with disabilities, long-term unemployed people, those in a situation of social and general marginalisation, in specific economic activities and geographical areas.