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The agreements signed by the Ministry of Education, Vocational Training and Sports for the development of vocational training placements for students from the IES Virgen de la Victoria in Melilla with various companies and organisations have been published (Art. 48.8 Law 40/2015). These agreements regulate the non-contractual work-based learning phase (Art. 42.2 LOE and Art. 66.4 LO 3/2022). The Ministry manages Social Security registrations and cancellations, as well as the non-discounted cost of the resulting contribution (Fifty-second additional provision TRLGSS).
For the listed collaborating companies and organisations, the regulation formalises their participation in the vocational training process, requiring them to ensure access to tutors, comply with the programme of activities, and supervise student progress (eleventh clause). The Ministry of Education assumes the cost of the non-discounted Social Security contribution for students from public centres in Melilla (Fifty-second additional provision TRLGSS).
The tax team reviews your specific situation.
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