[_jb]

It's actually 80% of the salary for any work that has been done in R&D, but like you said, most of the work isn't.

A few years ago a lot of stuff could be considered as work "between two uncertainties", including non-engineering work such as graphic design, but the rules are much more strict nowadays. I think they still give credits for things that are way too simple to be R&D (ie: normal problem solving), but we've been doing [small] claims for the past 3 years and the rules have been tightened a lot.

Also, doing a claim requires you to provide evidences that you were following a certain R&D methodology. It's definitely worth it, but it's a pain.