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BOE-A-2026-7524 ·2 April 2026 ·Resolution Low impact
Tax

Companies and organisations in Melilla: publication of agreements for vocational training placements

Agreements signed by the Ministry of Education, Vocational Training and Sports for the development of training placements at the Rusadir Secondary Education Institute in Melilla have been published (Art. 48.8 Law 40/2015). These agreements allow companies or equivalent organisations to participate in student training through the work-based learning phase (Art. 82.1 LO 3/2022). The Ministry shall manage Social Security and cover the non-subsidised portion of the students' contributions (Annex I, clause ten).

In 2 key points

  1. Companies must guarantee access to a dual tutor and comply with the training programme (Annex I, clause eleven). (Anexo I, cláusula undécima)
  2. The Ministry shall cover the non-subsidised cost of the students' Social Security contributions (Annex I, clause ten). (Anexo I, cláusula décima)

How it affects those involved

For the listed collaborating companies and organisations (such as FDS Melilla, SL or Avantservice Melilla, SL), the regulation formalises their participation in the Vocational Training System, entailing obligations regarding tutoring, supervision, and occupational risk prevention (Annex I, clause eleven). The educational administration manages Social Security registrations and cancellations, covering the non-subsidised cost of the contributions (Annex I, clause ten).

Lifecycle

2026-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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