Title Type of instrument Type of entry Level of operation Relevance Year of implementation
Grant for companies

Based on the law 236/93, each year, the Ministry of Labour allocates funds among the Italian Regions to support continuing training in companies. The Regions are responsible for the operational management, following the priorities set by the Ministry. To be eligible, training plans must be agreed between the social partners.

Grant for companies Single instrument National Key scheme 1995
Joint Interprofessional funds for continuing education

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Training fund Group of instruments Sectoral, Interprofessional 2003
Loan for studies

College students or recent graduates can access the bank with State guarantee. The scheme aims to contribute to the full social inclusion of young generations, facilitating the educational path and the access to employment. The loans are cumulative up to a maximum amount of EUR 25 000 and paid in annual instalments ranging from EUR 3 000 to EUR 5 0000.

Loan Single instrument National Marginal scheme 2007
Paid Study Leaves

Workers have the right to paid study leaves for the duration of 150 hours over 3 years to attend, educational courses aimed at a formal qualification during the working time. To acquire the lower secondary title (Licenza media) the paid study leave may be increased up to 250 hours. The employee on leave is entitled to regular salary. He/she has to bear the costs associated with enrolment and attendance at the courses.

Training leave Single instrument National Key scheme 1970
Regional tax on productive activities (IRAP)

In connection with apprenticeships, the Italian tax law allows a deduction of the regional tax (IRAP) based on a reduction of the taxable income. The tax is applied on the net value of the production deriving from the activity carried out in the region.

Tax incentive for companies Single instrument National 1997
Tax allowance (deduction from the gross income to arrive at the taxable income) for costs related to participation in conference, seminars, updating courses for freelance workers.

Freelancers can ask for a deduction (from the gross income) of 50% of the amount of expenses related to participation in conferences, seminars, updating courses, up to 1% of the earnings for each fiscal year.

Tax incentive for individuals Single instrument National 1986
Tax credits – costs related to training are deducted from the tax due.

The individual can ask for a tax credit (deduction from the tax due) of 50% of the amount of expenses related to courses and 75% of 50% of expenses related to travel accommodation and meals with his/her tax return.

Tax incentive for individuals Single instrument National 1986
Voucher for individuals

Employees from the public and private sector can apply for individual vouchers (reimbursement principle). The Ministry of Labour and the Ministry of Economy define the annual allocation of resources among the Regions. The Regions are responsible for the implementation of the measure on their territories. The eligible costs refer to the updating and maintenance of professional skills of workers. Many Regions require that beneficiaries contribute to the costs.

Grant for individuals Single instrument National Key scheme 2001