Incentives for apprenticeship for vocational qualification and diploma, upper secondary education diploma and high technical specialisation certificate
Name of the instrument in the national language
Incentivi per il contratto di apprendistato per la qualifica, il diploma e il certificato di specializzazione tecnica superiore
Type of instrument
Level of operation
Part of the country where the instrument applies
Region(s) in which the instrument applies
Sector(s) in which the instrument applies
Decreto Legislativo 14 settembre 2015, n.150, Art. 32, co. 1
Objective(s) and target(s)
To promote the apprenticeship for vocational qualification and diploma, upper secondary education diploma and high technical specialisation certificate
Year of introduction
Year of termination
Governance (management, operation, monitoring and evaluation)
The Ministry of Economy and Finance and the Ministry of Labour and Social Affairs are responsible for the overall management, monitoring/evaluation of the instrument and day-to-day operation. The National Institute of Social Security (INPS) is also involved.
Companies providing apprenticeship places to minors aged 18 and less, and adults aged 18-30.
Education and training eligible
The instrument supports only apprenticeship. It applies to EQF 3-4 levels.
Source of financing and collection mechanism
State (loss of tax revenue)
Financing formula and allocation mechanisms
The costs incurred for training are excluded from the basis for the calculation of IRAP (Regional Taxation of Productive Activities).
Costs of social insurance of apprentices.
Volumes of funding
In 2016, the public loss of tax revenue amounted to EUR 33,000,000. In 2015, the respective figure was EUR 27,500,000.
According to a rough estimate by national expert, some 3,000 companies benefited (out of 4,000,000 eligible).
Monitoring/evaluation reports available
Recent or planned changes
The duration was extended until 2018.
The Ministry of Economy and Finance
The Ministry of Labour and Social Affairs
The National Institute of Social Security (INPS) manages Italian pension provision, ensuring the majority of self-employed workers and employees in the public and private sector. INPS secures workers from the risks of invalidity, old age and death. www.inps.it