CIR & CII: how to optimize and secure your tax credit?

The personnel costs account for the lion's share of expenditure of your R&D and innovation projects. They therefore have a significant impact on the amount of your research tax credit (CIR) or innovation tax credit (CII). In this article, we explain how to define which employees can be included in your tax credit base.

Which employees can be included in your CIR / CII?

When you want to determine or value which employee(s) to include in your CIR / CII, it is essential that you take the following two factors into account :

  • The person's legitimacy to carry out research and development or innovation work according to qualifications (diplomas, experience, job description, etc.);
  • Involving people in the projectin terms of participation in meetings, production of deliverables, monitoring of various phases, or any other element proving its contribution to the operations.

The people eligible for these two criteria are mainly technicians, engineers and researchers with technical qualifications over Bac+2. And more, trainees and apprentices at the end of their Bac+5 cycle (who already have a scientific Bac+2) are also eligible.

Is the work carried out by your team eligible for the CIR / CII?

Is it possible to include support functions in the calculation of the CIR / CII?

It is to include support functions (sales, marketing, purchasing...) provided that :

  • Their knowledge is actually used in an R&D or innovation operationwhich is separate from their normal duties, which remain ineligible;
  • Their background, experience or qualifications demonstrate their skills or the added value they can bring. a technical or scientific task that cannot be handled by a technician, engineer or researcher on the project team.

With this information in mind, you can now estimate the amount of your CIR / CII thanks to the MyCIR calculator.

It will be necessary to be able to legitimize the validity of each individual's work, whether clearly scientific or not.

Secure your tax credit with an R&D&I time and activity tracking solution

Our experts made the following observation: the stakes related to personnel expenses represent approximately 80% of the amounts of CIR/CII declared each year and in 3 out of 4 cases, personnel costs are challenged.

Tax audits are being stepped up and tax authorities demand more and more proof on the time spent by your teams on projects declared in your CIR / CII tax credit.

To meet this demand, theMyInnoTime application has been developed to facilitate tracking and reporting of days worked by project and by employee.

With over 20 years' expertise in the CIR and CII, G.A.C. Group has developed a range of support services to meet your needs and secure your tax credit, making it a sustainable source of financing for your innovation.

for start-ups, VSEs and SMEs
3 R&D&I projects maximum

You want to manage your CIR / CII by complete autonomy and benefit from our expertise to secure your declaration?

For only €2,500 excl. tax/year (package only)

Customized support

You prefer a ad hoc or long-term support with a structuring approach to your CIR/CII?

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Article written by

Axel Merlin - Innovation Activity Manager

Axel merlin

Innovation Activity Manager at G.A.C. Group

Discover our dedicated support for securing your tax credit (CIR, CII, CICo, C3IV) or your application for JEI status.


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