20% threshold does not apply to all fixed term contracts. The law provides for employment relationships which are exempted: (i) employers who have up to 5 employees can enter into one fixed term employment relationship; (ii) to contracts entered into for temporary replacement reasons or for seasonal work (provided that these circumstances are specified in the contract); (iii) to employment relationships entered into for starting up new activities; (iv) for TV programs and shows; (v) for workers over 55 years old; (vi) to fixed term contracts entered into between research institutes and workers who carry out scientific and technological research activities and technical, coordination and managing assistance activities.