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The agreements signed by the Ministry of Education, Vocational Training and Sports for the development of non-working vocational training placements at the Abyla Secondary Education Institute in Ceuta have been published (Art. 48.8 Law 40/2015). These agreements allow vocational training students to carry out their training phase in workplaces, with the administration managing Social Security and the non-subsidised portion of the contribution (Annex I).
For collaborating companies and organisations (such as Cruz Roja, Ilutrec Electricistas, among others), the regulation formalises their participation in dual vocational training, requiring them to guarantee access to tutors, comply with the training programme, and ensure occupational risk prevention (Eleventh). The Ministry assumes the non-subsidised Social Security cost for students in public centres (Annex I).
The tax team reviews your specific situation.
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