Answer

Not exactly. In Jain Dharma, subtle beings usually have a more limited capacity for deliberate action than humans, so they generally cannot form the same kind of nidan or complex intention that a human can. But it is not correct to say they automatically have much less karma overall.

Explanation

A few important points:

• Subtle beings have limited activity compared to humans.
• They do not have the same developed mind, speech, and bodily flexibility that humans have.
• So they cannot usually plan, choose, or bargain for future results the way humans do.

But in Jainism, karma is not based only on visible action.

Karma binds through:

• Yoga: activity of mind, speech, and body
• Kashaya: passions like anger, pride, deceit, and greed
• Mithyātva: wrong belief or delusion

So even a being with very little outward activity can still bind karma according to its state of existence.

Spiritual Understanding

From a Jain view, human birth is especially important because it gives:

• greater awareness,
• more freedom of choice,
• and a stronger ability to stop new bondage through restraint and right conduct.

So the real advantage of human life is not that humans always have “more karma,” but that humans have more responsibility and more opportunity for liberation.

Takeaway

So the correct understanding is:

• Yes, subtle beings usually have less scope for intentional action and nidan.
• No, it is not safe to conclude they have much less karma overall.
• Karma depends not only on action, but also on attachment, delusion, and inner state.

If you want, I can also explain this in terms of ekendriya, trasa jiva, and nidan in simple Jain language.