The part-time training contract forms part of the measures taken by the Entrepreneur Support Act and was created in order to promote youth employment. Its adoption allows for a number of tax incentives in the form of reductions in social security contributions for a company, which can reach up to 100% during the period of one year.
The regulations governing the part-time training contract establish the following requirements:
Requirements of the workers:
- Be unemployed and be registered continuously in the Employment Office for a minimum period of 12 months during the 18 months prior to hiring
- Lack of work experience or no more than three months of work experience
- Proceed from another sector of activity, understood as NCEA (National Classification of Economic Activities 2009 (CNAE-2009)), Annex of Royal decree 475/2007
- Lack an official compulsory education degree, vocational qualification or professional certificate
- Be a beneficiary of the National Spanish Youth Guarantee System
- Combine the employment with training or justify having completed the training in the six months prior to the termination of the contract
- It is not necessary for the training to be specifically linked to the job under contract
- The training must be officially creditable or be promoted by the Spanish Public Employment Services
- The training in languages or information and communication technologies must have a minimum duration of 90 hours
Requirements of the company:
- Have not made unfair dismissals in the six months prior to the termination of the contract
- Maintain the level of employment for at least a period corresponding to the duration of the contract with a maximum of twelve months. Failure to comply with this requirement will lead to the reinstatement of contributions
- t is not to be considered a breach of the previous requirement when the contract is terminated for objective reasons or disciplinary dismissal, when either is declared or recognized as appropriate. Nor in the event of resignation, death, retirement or total or absolute permanent disability or great disability of the worker or by expiration of the agreed time or completion of the work or service under contract, nor by resolution during the probationary period
Characteristics of the contract
- For an indefinite period of time or a determined duration
- Part-time work time does not exceed 50% of a comparable full-time worker. In the case of beneficiaries of the National Spanish Youth Guarantee System, work time can reach 75% of the day
- A reduction in the Social Security contribution for common contingencies of 100% for companies with a workforce of less than 250 workers and 75% for a workforce equal to or greater than 250 workers, for a maximum of twelve months.
- The incentive will be extended for another 12 months, provided that the worker continues to balance working with training, or has completed such training in the six months prior to the end of the first twelve months.
This article is not considered as legal advice