Things
Financial support for companies that hire apprentices pursuant to art. 43 of Legislative Decree 81/2015 (1st level apprenticeship) as remuneration for the internal training activities provided.
Who is it aimed at?
Companies that activate 1st level apprenticeship contracts aimed at acquiring a professional qualification and diploma and higher technical specialization certificate
What does it predict
The contribution is granted to the company in the maximum amount specified below: a) up to €4,200 for each apprentice and for each year of the course as remuneration for the internal training activities carried out during the year: this contribution is paid on the basis of checks carried out by the Region starting from the documentation referred to below and can be paid only once per apprentice within the same company with reference to each year of the course. In the event that the student, during the same training year, signs multiple contracts in different companies, these have the right to access the contribution according to the established rules. The contribution is still due, according to the final quantification made by the Region, even in the event of early termination of the first level apprenticeship contract and in the event of the apprentice's failure to acquire the final qualification. b) up to a further €2,100, referring to the last year of the course and payable under the following conditions:i. obtaining the title by the apprentice involved;ii. continuation with a qualified permanent employment contract or transformation into a professionalizing apprenticeship contract where possible. This additional contribution quota is paid on the basis of the checks carried out by the Region starting from the documentation referred to below which must highlight a number of hours of internal training additional to those which contributed to obtaining the contribution referred to in point a). This contribution can be paid only once to the company in reference to the same worker. The contributions referred to in points a) and b) can be increased by 30% if the young people hired with this type of contract have a certified disability pursuant to Law no. 5 February 1992. 104. It is understood that this increase must correspond to additional hours of internal training provided, in addition to those calculated for the provision of the contributions normally foreseen. The contribution is applied, pursuant to article 28, paragraph 2, of the Presidential Decree of 29 September 1973, n. 600 (Common provisions regarding the assessment of income taxes), a withholding tax of 4%.
