The Type 1 scheme new regulation strongly encourages companies/employers to hire apprentices with specific incentives:
- A favourable duty scheme, for all types of apprenticeship: The apprentice pays 5.84% of taxable wage for social insurance and the employer pays between 3% and 10%, or pays no contribution if the company has 9 employees or fewer.
- Incentives defined in art. 32 Leg. Decr. 150/2015 specific for Type 1:
- in case of contract termination (by employer) at the end of training period, the employer does not have to pay the so-called “Termination duty for NASpI”;
- the employer’s tax (duty) rate, equal to 10% to be calculated on social security taxable gross wage, is reduced to 5%;
- the employer does not have to pay the ASpI/NASpI ordinary funding duty (which is due for the type 2 apprenticeship and it is 1.61% on social security taxable gross wage).
Upon completion of type 1 apprenticeship i.e. once the apprentice has achieved the final qualification, the contract may be terminated by the employer or the apprentice. Otherwise, the contract may be transformed into a professional apprenticeship (type 2 scheme) for a further year. In this case, the employer receives an incentive to hire the apprentice equal to the payment of a flat rate of 10% of social security duty (considerably lower than the one required to hire a qualified worker)
To support the scheme’s implementation, the 2020 financial law introduced a new incentive for micro enterprises (less than 9 employees) offering type 1 apprenticeships from the 1st of January till 31st December 2020, namely the total exemption from social security contributions for a period of three-years.
 New Social Security benefit for employment (NASpl) that will replace, in case of unemployment, beginning on May 1st, 2015, ASpI and mini-ASpl;
 Social Unemployment Benefit (ASpl)