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V0029-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

Retention rate in temporary contracts may increase via regularization mechanism

A worker on temporary contracts under one year questions why a retention rate above 2% is applied. The DGT explains that when renewals or new hires occur, companies must regularize the retention rate based on total expected income.

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2021-01-15PublishedPublished 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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