APPRENDISTATO
Qualsiasi forma di apprendistato (professionalizzante, ad alta formazione, per il diritto – dovere education and training, under Law No 196/1997) provided by our legal system "has" the same incentives that, for clarity of exposition can be summarized as follows, regardless of the modalities of the contractual relationship:
incentives would pay
L ' art. 1, paragraph 773, of Law 296/2003 established that from 1 January 2007, employers are entitled, in general, a contribution to their dependents, for the duration of the apprenticeship, 10% of taxable income for social security which, of course, must be added to the load of young, up 5.84%, so the total is equal to 15.84%.
For employers that take them to employ a staff of fewer than nine overall at the rate they charge is reduced for the first two years respectively at 1, 5% and 3%, I remain, level of 10% for the contribution periods completed after the second year.
The reference to the number equal to or less than nine units (the total count to be done on the company account and not on individual units) means that the calculation should be included (INPS Circular No 22/2007):
a) managers;
b) assumptions with permanent contract;
c) gli assunti con contratto a tempo determinato;
d) i lavoranti a domicilio;
e) i lavoratori a tempo parziale, in proporzione all’orario svolto (art. 6 del D.L.vo n. 61/2000);
f) i lavoratori assenti con diritto alla conservazione del posto (malattia, maternità, ecc.) vanno esclusi dal computo nell’ipotesi in cui vengano computati i loro sostituti.
g) i lavoratori intermittenti vanno computati nell’organico dell’impresa in proporzione all’orario di lavoro effettivamente prestato nell’arco di ciascun semestre (art. 39 del D.L.vo n. 276/2003)
Sono esclusi dal computo numerico:
a) apprentices;
b) contract entered into with the join or rejoin the art. 54 of Legislative Decree No 276/2003;
c) insertion contract entered into with the art. 20 of Law No 223/1991;
d) workers administered Employment Agencies;
s) workers hired after being involved in community service or public utility, as provided by art. 7 of Legislative Decree No 81/2000;
The contribution relief, once approved, are retained even if the number of employees exceeds the threshold of the nine units.
, where processing of employment at the end of the period of learning facilitation contribution of 10% is granted for twelve months: of course, the continuation of the relationship should be with the qualification (or qualification) obtained through apprenticeship, not with a different qualification, as reaffirmed by the Supreme Court with the sentence no 15 055 of 22 June 2010.
For reference, it should be remembered as the Constitutional Court Judgement No 169 of 28 November 1973 has declared the unconstitutionality of Article. 10 of Law No 604/1966 on individual dismissal in so far as it excludes the applicability of apprentices in their respect of Articles 1, 2, 3, 4, 5, 6, 7, 8, 11, 12 and 13. The consultation stated that "the declaration of illegality should be limited to the dismissal within the period of apprenticeship relationship, since, once this is exhausted, the employer is free to take or not the former apprentice and to forge a normal relationship with him to work or give notice pursuant to art. 2118 cc.
Incentivi di natura economica
L’apprendista può essere retribuito (art. 53 del D.L.vo n. 276/2003) per tutta la durata del rapporto e fino alla trasformazione anche con due livelli stipendiali inferiori a quelli di “approdo”. C’è da osservare, tuttavia, come alcuni contratti collettivi, soprattutto per talune qualifiche, abbiano previsto un percorso di avvicinamento al livello massimo, attraverso scatti intermedi (magari di un livello a “metà percorso”) o, in altri casi, soprattutto per le qualifiche professional content to low, the lowering of a single layer.
On this regulatory framework has intervened, with the art. 2, paragraph 155, of Law 191/2009, a possible further innovation: collective bargaining, national or local company may provide, in respect of service, as a form of pay "percentualizzata" in relation to final salary and progressive the rates, according to a "modus" already present in the past in our order, before the 2003 reform, and stored in some CCNL (eg construction of the craft sector).
of regulatory incentives
The assumptions on training contracts are not covered (for the duration of type) in the calculation basis for the application of special schools provided by law or by collective bargaining: what means, for example, that in the calculation of the rates of disabled people, under Law No 68/1999 they are taken into account. Of course there are exceptions, however, must be provided by mandatory provisions: this is the case, for example, art. 1 of Law No 223/1991, which, in calculating the average number base necessary to verify the amplitude company for the purposes of the legislation on income assistance or special contracts of defensive solidarity of the industry, covering apprentices, while excluding them from benefit.
An additional incentive of a legislative nature can also be regarded as that offered by the Ministry of Labor regarding the upper limit of intake: it was fixed in 29 years and 364 days (and not at the age of twenty-ninth year of age), so that a contract of apprenticeship may legitimately begin at the threshold end of thirty years and maybe, after four years.
Among the incentives of a regulatory nature may, in a sense, again also the rules (Article 49, paragraph 5 bis of Legislative Decree 276/2003) which allow, under certain conditions, companies can make conduct the training without any public contribution, within its own structure or a structure under their control, subject of collective bargaining. This provision, however, was declared unconstitutional in part, consultation with sentence # 176/2010, in so far does not provide any form of involvement of regions and autonomous provinces in vocational training have their primary constitutional jurisdiction.
fiscal incentives
expenses incurred for the training of apprentices are excluded from the calculation base for IRAP.
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