It is an independent measure of the Statute of the Bursar, which is paralyzed, and which was framed in the reform of the pensions of the former Minister of Social Security, José Luis Escrivá. For this reason, it is mandatory for companies.
To reduce their impact on companies and institutions, the contribution of these students is subsidized at 95 percent, so they should only be responsible for the remaining five percent. In addition, these students in practice will also have more protection during the exercise of the tasks specific to their practice. For example, in the event of an accident.
However, this new grantee right has its fine print: it benefits them in terms of pension, since they will have more years of contributions, but they do not contribute due to unemployment. For this reason, it will not help them to apply for SEPE benefits or subsidies, since the internships will not appear listed for these purposes.
Nor do they pay for Fogasa, professional training or the Intergenerational Equity Mechanism, MEI, the so-called "pension tax", which is not actually a tax but an additional social contribution to strengthen the Security Reserve Fund Social and ensure the pensions of the coming years.
How scholarship contributions are applied
Fellows must be registered as self-employed workers in the General Social Security Scheme. The registration will be given at the beginning of the practices, while the termination will be made when they end, without prejudice to the fact that for the contribution to the social security and its protective action only the days on which these are made are taken into account practices The deadline for notifying the General Treasury of Social Security, TGSS, of enrollment and termination will be ten calendar days from the start or end of the internship.
benefits
For the purposes of benefits, the applicable monthly contribution base will be the result of multiplying the minimum base of group eight contribution of the General Social Security System (in 2023, 38.89 euros/month) by the number of training days completed . The amount of the minimum contribution base of group seven of the RGSS is established as a limit.
With all this, it is necessary to take into account this quote by students in practice. Each day completed in practice will count as 1.61 days. However, the number of days in the corresponding month cannot be exceeded. This is established by the Social Security regulations.
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