Country report: chapter 4

4.1. Introduction

It is estimated that 5 billion euro a year are spent on non-formal learning activities, 80% of which is covered by enterprises for the training of their employees and the remaining 20% divided as follows:

1. 10% funded through ESF and national resources (Law 236/93 and 53/00);
2. 10% funded through Joint Inter-Professional Funds for CVT.

With regard to the ESF and national Laws 236/93 and 53/00, the key actors are the Ministry of Labour, the Regions, the Autonomous Provinces and the Provinces where a delegation measure can be applied. In detail, the resources allocated by Law 236/93, with a priority for workers of SMEs with less than 15 employees, should fund:

•   territorial, sectoral and enterprise-targeted training plans;
•   extraordinary intervention plans (Law n.2/2009);
•   training vouchers for individuals.

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4.2. Tax incentives available for education, training and professional updating

Many different kinds of incentives exist in Italy, applicable at different degrees and in different forms. However, the matter is regulated by a number of provisions which are often inconsistent with each other and incentives are generally weak. As a result, the various tax relief instruments established over time and aimed at different targets, services and tax types are not regulated by a single comprehensive policy. In addition, the benefits provided are only minor as incentives are supplied more often in the form of tax deductions than detractions or exemptions and are mostly targeted at education rather than vocational training activities.

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