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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 the Integrated Vocational Training Centre No. 1 of Ceuta (Art. 48.8 Law 40/2015). These agreements with companies and organisations allow for the training phase to take place in non-employment work settings (Art. 42.2 LOE and Art. 66.4 LOFP). The Ministry manages Social Security registrations and deregistrations, as well as the non-subsidised cost of student contributions (Art. 10).
For the listed collaborating companies and organisations (such as Builder Ceuta, SL or Cruz Roja Ceuta), the agreement establishes obligations regarding supervision, adherence to the training programme, and the provision of personal protective equipment (Art. 11). The Ministry of Education covers the non-subsidised Social Security contribution cost for students from public centres (Art. 10). Companies must ensure that tutors from the educational centre have access to supervise the process (Art. 11.a).
The tax team reviews your specific situation.
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