Skip to content
BOE-A-2026-5847 ·12 March 2026 ·Resolution Low impact
Tax

Melilla companies: publication of agreements for training placements for IES Rusadir students

Agreements signed by the Ministry of Education, Vocational Training and Sports have been published to facilitate training placements for students from the Rusadir Secondary Education Institute in Melilla with various local companies (Art. 48.8 Law 40/2015). These agreements regulate the non-contractual work-based learning phase in accordance with Organic Law 3/2022 (exp. 1.º). The Administration shall manage Social Security and cover the non-discounted portion of the contribution (exp. 11.º).

In 2 key points

  1. The Administration shall cover the non-discounted portion of the students' Social Security contribution (clause eleven). (cláusula undécima)
  2. Companies must ensure access to a dual tutor and comply with occupational risk prevention regulations (clause eleven). (cláusula undécima)

How it affects those involved

For the listed companies and equivalent bodies (such as D’ Nails, Dunia Jalid, Luisas’ Salón, among others), the agreement formalises their participation in the Vocational Training System, involving shared responsibility for training (exp. 2.º). Companies must ensure access to a dual tutor, adhere to the training programme, supervise progress, and comply with occupational risk prevention and data protection regulations (clause eleven).

Lifecycle

2026-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact