{"id":18538,"date":"2021-07-26T13:25:26","date_gmt":"2021-07-26T11:25:26","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/contratos-bonificados-seguridad-social\/"},"modified":"2024-07-23T11:36:38","modified_gmt":"2024-07-23T09:36:38","slug":"100-discounted-contracts-social-security","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/100-discounted-contracts-social-security\/","title":{"rendered":"100% discounted contracts in Social Security"},"content":{"rendered":"
100% discounted contracts in Social Security<\/strong><\/p>\n
The Training and Learning Contract<\/strong> is a contractual modality whose objective is the professional qualification of workers<\/strong>. a type of contract that combines work with on-the-job training.<\/p>\n
Age<\/strong><\/p>\n
Aimed at people over 16 and under 25. This limit will be extended to 30 years if the country’s unemployment rate does not fall below 15%.<\/p>\n
Work \u2013 Training<\/strong><\/p>\n
In the first year, the working day cannot be more than 75% so that theoretical training will be 25%. In the second and third years, the working day will be 85% and theoretical training 15%.<\/p>\n
Training is aimed exclusively at the job developed. This training has a 100% bonus on Social Security.<\/p>\n
Salary<\/strong><\/p>\n
The remuneration will be set in proportion to the effective working time by the provisions of the collective agreement. The remuneration may not be less than the minimum interprofessional salary in proportion to the actual working time.<\/p>\n
Quote<\/strong><\/p>\n
This is an economic contract as it can reduce Social Security contributions by 100% in small and medium-sized companies as long as the worker is registered with the Employment Office.<\/p>\n
Duration<\/strong><\/p>\n
The minimum duration is established at one year and the maximum at three years, adjustable by a collective agreement, without the minimum being less than six months or the maximum is three years.<\/p>\n
Incentives for transformation<\/strong><\/p>\n
Companies that, at the end of the initial duration of the contract or extensions, transform the contract into an indefinite one may benefit from a reduction in Social Security contributions of \u20ac1,500\/year (for men) and \u20ac1,800\/year (for women), both cases with a duration of 3 years.<\/p>\n