L'empresa tampoc contracta.

Because the feminine singular article la is shortened to l' before a word that begins with a vowel. So:

• la + empresa → l'empresa

This is just like:

• l'escola
• l'amiga
• l'oficina

The apostrophe does not change the meaning; it just makes the phrase easier to pronounce.

Good question, because l' can come from either el or la.

You know empresa is feminine because its full article is la when it is not before a vowel, and because other words agreeing with it will be feminine too, for example:

• l'empresa catalana
• aquesta empresa

So even though el and la both become l' before vowels, the noun still keeps its gender.

Tampoc usually means not ... either, neither, or also not.

It is used when you are adding another negative idea, often after something negative has already been mentioned or is understood from context.

For example:

• No tenen diners. L'empresa tampoc contracta. = They do not have money. The company is not hiring either.

So tampoc is not just plain not. It connects this sentence to another negative idea.

Because tampoc can already carry the negative idea by itself in this kind of sentence.

So L'empresa tampoc contracta is a normal and natural way to say The company is not hiring either.

You may also come across forms with no in some varieties or styles, such as tampoc no..., but for a learner, subject + tampoc + verb is a very safe and useful pattern.

Yes, but L'empresa tampoc contracta is the most neutral order here.

Catalan often places tampoc before the verb:

• L'empresa tampoc contracta

If you move it, the sentence can sound more marked or give a different emphasis. So for everyday use, keeping tampoc before the verb is the easiest choice.

Contracta is the third person singular present indicative of contractar.

It matches l'empresa, which is a singular subject:

• jo contracto
• tu contractes
• ell / ella contracta

So L'empresa contracta means The company hires / is hiring.

Because Catalan does not use English-style do-support.

In English, you say:

• The company does not hire

But in Catalan, the main verb is enough:

• L'empresa no contracta
• L'empresa tampoc contracta

So there is no separate word equivalent to English does in this sentence.

It can mean both, depending on context.

In business contexts, contractar very often means to hire or to employ. That is the most likely meaning here.

But in other contexts it can also mean to contract a service, for example arranging or purchasing one.

So it is a word whose exact meaning depends on what or whom you are talking about.

It can be either, depending on context.

The Catalan present tense often covers both ideas:

• general / habitual: The company does not hire
• current / temporary: The company is not hiring

So L'empresa tampoc contracta could mean either one. The surrounding context tells you which sense is intended.