innovative employees relief
NewCouldn't deduct the full R&D relief?
Recover it through PIT advances.
Running intensive R&D but lacking enough income to deduct the relief? The InP relief lets the company keep the PIT advances of its R&D employees – an immediate boost to your cash flow.
Legal basis: Art. 18db of the CIT Act · Details: Innovative employees relief CIT
Who is it for?
R&D relief that doesn't wait for profit
The ebadu.InP service is designed for companies conducting R&D that have made a loss or earned income lower than the R&D relief they are entitled to.
The undeducted amount, multiplied by the tax rate, can be deducted from the PIT advances of employees who spend at least half of their working time on R&D. The money stays in the company as early as the following year.
without relief
relief base
R&D relief + InP
Undeducted R&D relief
A loss or income lower than the amount deductible under the R&D relief.
R&D employees
At least 50% of monthly working time on R&D – employment contract, contract of mandate or contract for specific work.
Retained PIT advances
From the month after filing the tax return until the end of the year.
What do you get?
Tool and support in one
The InP relief requires monthly confirmation of which employees spent at least 50% of their time on R&D. You get a recording tool and support – from determining the amount to the payroll.
ebadu.InP
R&D time tracking
Each person's working time assigned to R&D projects, month by month.
List of eligible employees
The system shows who exceeded the 50% R&D time threshold in a given month.
Summary for HR and payroll
Ready data for the payroll and PIT-4R or PIT-8AR returns.
Implementation and support
Integration with ebadu.R&D
The same working-time data serves both the R&D relief and the InP relief – no double record-keeping.
Audit-ready evidence files
Time records, R&D project documentation and procedures – consistent with the R&D relief.
Dedicated account manager
An R&D relief expert available to your team every day.