Incentives for Higher education/training and research apprenticeship

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1) D.lgs. n. 81/2015 (Disciplina organica dei contratti di lavoro e revisione della normativa in tema di mansioni). 2) D.lgs. n. 150/2015 (Disposizioni per il riordino della normativa in materia di servizi per il lavoro e di politiche attive)

To promote the higher education/training and research apprenticeship

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 young people aged 18-29 years holding a higher education diploma or a professional diploma obtained in VET.

The instrument supports only apprenticeship. It applies to EQF 4-8 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 6,392,679.

According to a rough estimate by national expert, some 700 companies benefited (out of 4,000,000 eligible).

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The duration was extended until 2018.