Economic modules for alternating training contracts 2026: what changes and how it affects your company

Key data

Companies that hire under the alternating training modality have a concrete opportunity to improve their coverage of training costs from 1 April 2026. The General Directorate of SEPE has published the Resolution of 31 March 2026 that updates the economic modules used to calculate the financeable costs of training activity linked to these contracts.

These modules are not a minor technical detail: they are the direct reference that determines how much a company can be bonused in its Social Security contributions for each hour of training provided to its workers in alternation. A higher module means more available bonus.

What does this regulation establish?

The resolution sets the maximum amounts per hour of training activity that SEPE recognizes as financeable within the framework of alternating training contracts. These modules are the basis for calculating the Social Security contribution bonuses that companies can apply when using this contractual modality.

The key points established by the regulation are:

• Update of economic modules per hour of training activity in the labor field.
• The new modules may result in an increase in financeable amounts compared to those in force until 31 March 2026.
• The updated modules are the mandatory reference for calculating the contribution bonuses that companies receive.
• Training centers and organizing entities must adapt their budgets to the new amounts.
• The resolution has retroactive effect from 1 April 2026, although it was published in the BOE on 8 May 2026.

Alternating training contracts allow combining paid work with training activity. The training part has a cost that the system finances through reductions in business contributions, and the economic module is the ceiling of that recognized cost.

Economic and operational impact

The impact of this update occurs on two simultaneous levels: the cost of training and the bonus that the company can recover.

• Greater coverage of training costs: As the module per hour increases, the maximum amount that the system recognizes as financeable is higher, which can better cover the actual cost of training.
• Higher contribution bonuses: Companies can apply higher bonuses in their Social Security contributions, reducing the net cost of the alternating contract.
• Impact on HR planning: Companies that already have active alternating contracts must review whether their training plans are optimized to take advantage of the new modules from 1 April 2026.
• Impact on training centers: Entities that provide training linked to these contracts must update their budgets and rates to adjust to the new maximum financeable amounts.

Since the entry into force is 1 April 2026 and publication was 8 May 2026, there is a retroactive application period that companies must take into account when settling contributions for the second quarter of 2026.

Who does it affect?

• Companies with active alternating training contracts: Must review the modules applicable to their contracts in force from 1 April 2026 and adjust the calculation of bonuses.
• Companies planning new alternating hiring: Must incorporate the new modules in their HR cost planning for 2026.
• Training centers and organizing entities: Must adapt their budgets and economic offers to the new maximum financeable amounts per hour.
• Labor advisors and management firms: Must update the bonus calculations for their clients with alternating contracts.
• HR departments and CFOs: Must review the impact on training cost planning and contribution management for 2026.
• SEPE: As the managing body, applies the new modules in the validation and financing of training activity linked to these contracts.

Practical example

An industrial company has three workers with alternating training contracts. Each one performs training activity linked to the contract. The company contracts with a training center to provide that training.

With the previous modules, the maximum financeable cost per hour was the amount previously established by SEPE. With the April 2026 update, that ceiling increases. This means that:

• If the training center charges an amount per hour that previously exceeded the module and was not fully financeable, it may now fall within the new limit and be fully recognized.
• The company can apply a higher bonus in its monthly Social Security contributions, reducing the net cost of each alternating contract.
• When reviewing the contribution settlement from 1 April 2026, the company can recalculate the bonuses applied and correct any underutilization of the system.

The concrete savings depend on the number of active alternating contracts, the agreed training hours, and the new published module. Therefore, immediate review of existing contracts is the first actionable step.

What should companies do now?

1. Identify all active alternating training contracts in the company from 1 April 2026 to know which contracts are affected by the new modules.
2. Consult the new economic modules published in the Resolution of 31 March 2026 and compare them with the amounts that were being applied.
3. Review the bonuses applied in contributions from 1 April 2026 to detect if they have been underutilized and, if necessary, correct them in the next settlements.
4. Update agreements with training centers so that budgets and rates adjust to the new maximum financeable modules, avoiding uncovered costs.
5. Review the training planning of new alternating contracts planned for 2026, incorporating the new modules in the cost and bonus calculation.
6. Coordinate with the labor advisor or management firm to ensure that the contribution settlements for the second quarter of 2026 correctly reflect the new amounts.