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The Ministry of Education, Vocational Training and Sports has published agreements for the development of training placements for students from the Almina Secondary Education Institute in Ceuta (Art. 48.8 Law 40/2015). These agreements allow Vocational Training students to carry out their training phase at non-employment work centres with various entities (Art. 42.2 LOE and Art. 66.4 LOFP). The Ministry manages Social Security registrations and cancellations, as well as the non-subsidised cost of the resulting contribution (Annex I, clause ten).
For collaborating companies and organisations (such as Farmacia Amores, Marina Hércules, SA or the Conil de la Frontera Town Council), the regulation formalises their participation in vocational training, requiring them to guarantee access to tutors, comply with the training programme, and ensure occupational risk prevention (Annex I, clause eleven). The Ministry of Education covers the non-subsidised Social Security contribution cost for students from public centres (Annex I, clause ten).
The tax team reviews your specific situation.
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