This raises the minimum annual tax threshold, which means that workers earning the minimum wage will now be subject to a personal income tax withholding, even if it is small and depends on their personal situation.
It adjusts personal income tax withholdings considering aspects such as marital status, number of children or a disability, to ensure an accurate tax calculation and avoid over- or underpayments.
This combination of study and work, which gives greater weight to permanent contracts, allows them to develop specific skills for the sector in which they will work, increasing their chances of finding employment after the end of the contract.
Significant changes in working conditions are classified into individual and collective categories, and both employers and employees must follow specific procedures depending on the context.