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Agreements signed by the Ministry of Education, Vocational Training and Sports have been published to facilitate training placements for students from IES Luis de Camoens in Ceuta at various companies or organisations (Art. 48.8 Law 40/2015). These agreements regulate collaboration for the non-employment work-based training phase (Art. 42.2 LOE and Art. 66.4 LO 3/2022). The Ministry shall cover the non-subsidised Social Security costs for the students (Art. 10).
For collaborating companies or organisations (such as Antonio Gallardo, Peluquería Isabel Lazo, among others), the regulation formalises their participation in the Vocational Training System under a regime of co-responsibility (Art. 82.1 LO 3/2022). Companies assume obligations regarding supervision, occupational risk prevention, and data protection (eleventh clause). The Ministry of Education manages Social Security and covers the non-subsidised cost of the contributions (Art. 10).
The tax team reviews your specific situation.
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