Apprenticeship

It lasts for a minimum of 6 months and a maximum of 3 years, or 5 for certain professional profiles. The professional apprenticeship contract requires the company to provide the apprentice with technical and professional training on the job, in the manner defined by the National Collective Labour Agreement (C.C.N.L.) applied by the company.

Advantages for companies:

• Reduced contributions, even without a DURC, equal to 1.5% for the first year, 3% for the second and 10% for the third year for companies with up to 9 employees (plus a rate of 1.31% to fund the NASPI unemployment benefit and a 0.30% contribution to inter-professional funds). Reduced contributions of 10% (+1.61%) for companies with more than 9 employees.
• Apprentices are not counted in the company workforce for the purposes of the legislation on compulsory employment (Law 68/99).
• Lower pay, as apprentices may be classified up to 2 levels below the target qualification level or, where provided for by the C.C.N.L., paid a lower percentage proportional to length of service.
• Right of withdrawal, without any justification, at the end of the apprenticeship period. If the company wishes to continue the employment relationship, the professional apprenticeship becomes a permanent contract. The company will benefit from an additional year of reduced contributions.
• Apprentices’ pay is not included in the taxable base for calculating and paying the insurance premiums due to INAIL, and must therefore be excluded from the online pay declaration made during the annual self-assessment of premiums.