In response to the recent legislation on alternating training contracts in Spain, as published in the Boletín de Noticias RED 06/2023, SAP has initiated the necessary updates to comply with the new regulations. The company has begun releasing relevant notes and changes to ensure that businesses using its management system can adapt seamlessly to these legal changes.

What is an Alternating Training Contract? The alternating training contract is a modality designed for unemployed young people to acquire theoretical and practical training, combining work with education.

This contract provides them with the specific training necessary to perform a trade. This type of contract offers numerous advantages to companies, being an excellent alternative to temporary contracts. It allows hiring young people for periods ranging from 3 months to 2 years, with the benefit of zero social security costs throughout its duration.

For more information on training and apprenticeship contracts, you can visit the SEPE Contract Guide.

Payroll Impacts Retroactive Calculations: Modifications to payroll calculations are retroactive to January 11, 2023, although formal implementation by the authorities is scheduled for June 11, 2024.

Exclusion of Contributions: Unemployment contributions are excluded for certain types of alternating training contracts.

L13 Contributions Reporting: L13 (vacation) contributions must be reported at the end of a contract.

SAP Technical Note SAP

Note 3471155 - CALC: Alternating Training Contracts - Phase 3 (RED 06/2024) This technical note, published on May 24, 2024, details the necessary system changes to address Phase 3 of the new contribution quotas rules for training contracts. Phase 3 begins on June 1, 2024, as anticipated in SAP Note 3342562.

Prerequisites - SAP Note 3342562: CALC Contribution Quotas for Training Contracts (Phase 3) - Minimum Support Versions:

Specific Changes - Calculation of Values: The values calculated in /X50, /X51, /X52, /X53, /X61, /X70, /X71, /X80, and /X81 will be summed into the corresponding reference wage type. - Retroactive Adjustments: Changes retroactively affect settlement calculations from January 1, 2023.

Implementation Instructions - Use of SAP Note Assistant (SNOTE): The SAP Note Assistant must be used to apply the correction instructions. - Post-implementation Steps: Follow the manual post-implementation steps described in the attached document 'Manual Instructions for SAP Note 3471155.pdf'.

Recommendations SAP recommends installing the solution through a support package. If an early installation is required, the manual steps detailed in the technical note instructions must be followed.

Conclusion SAP's adaptation to the new alternating training contract regulations reflects its ongoing commitment to legal compliance and support for its clients in payroll and contribution management. Companies using the SAP system for human resources management should ensure these updates are implemented to maintain compliance and avoid issues with social security contributions and reporting.