To contribute to the expenses generated by the application of Additional Provision 52 of the General Social Security Law, which establishes the obligation to pay contributions for internships carried out by university students. In the case of master’s degrees and university-specific degrees, due to their self-funded nature, they must assume the estimated cost of curricular internships, as established in Annex N-XXIX and Annex T-XXVII of the UMH 2025 Budget and the Governing Council Agreement 2024/04.117.

For this calculation, the internship annexes processed as curricular internships for the aforementioned degree have been used, estimating the calendar months that occurred between the start and end dates declared in each annex. A 30% reduction coefficient has been applied to this result, which is the UMH average of enrolled students for whom the contribution for these internships is not applicable.

A yearly email will be sent to the degree program manager informing them of the amount to be withheld for this purpose.

Instructions for the Procedure (2025):

The procedure to be carried out by the corresponding administrative staff to apply the credit retention will be:

• Generate a reservation file (Documenta) linked to file 2025/0000026: “Credit reservation for budget transfers”, and allocate it to the expense center with the economic code: 22880.
• Generate an RC 101 (Docuconta) Credit Retention for Transfer.
• Send the RC 101 signed by the Fund Manager to the Employment Observatory: .

• Any Questions:
• Regarding the amounts to be withheld, you can contact the Employment Observatory via email at .
• Regarding the procedure for carrying out the corresponding retention: .