Incentives for apprenticeship for vocational qualification and diploma, upper secondary education diploma and high technical specialisation certificate
Incentives for apprenticeship for vocational qualification and diploma, upper secondary education diploma and high technical specialisation certificate
Country
Italy
Type of instrument
Tax incentives
Level of operation
National
Part of the country where the instrument applies
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Region(s) in which the instrument applies
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Sector(s) in which the instrument applies
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Legal basis
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
2015
Year of termination
2018
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.
Eligible group(s)
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).
Eligible costs
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.
Beneficiaries/take up
According to a rough estimate by national expert, some 3,000 companies benefited (out of 4,000,000 eligible).
Monitoring/evaluation reports available
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Recent or planned changes
The duration was extended until 2018.
Sources
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