Incentives for apprenticeship for vocational qualification and diploma, upper secondary education diploma and high technical specialisation certificate

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Decreto Legislativo 14 settembre 2015, n.150, Art. 32, co. 1

To promote the apprenticeship for vocational qualification and diploma, upper secondary education diploma and high technical specialisation certificate

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.

The instrument supports only apprenticeship. It applies to EQF 3-4 levels.

State (loss of tax revenue)

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.

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).

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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