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CONTRATTI DI APPRENDISTATO E GESTIONE DELLA RELATIVA CONTRIBUZIONE: CIRCOLARE INPS


L'INPS ha emanato la circolare n. 108 del 14 novembre 2018, con la quale riepiloga l'intera disciplina dei contratti di apprendistato, con riferimento alle tre tipologie attualmente in vigore e spiega le corrette modalità di gestione della relativa contribuzione. Con la presente circolare, allo scopo di favorire il corretto assolvimento degli obblighi contributivi, l'INPS riepiloga l'assetto del regime contributivo relativo ai rapporti di apprendistato nella necessaria prospettiva di analisi integrata delle misure di agevolazione introdotte nel corso degli ultimi anni allo scopo di promuovere l'utilizzo delle predette forme contrattuali. Le tipologie di apprendistato vigenti non presentano sostanziali variazioni rispetto alla previgente disciplina e si articolano in: - apprendistato per la qualifica e il diploma professionale, il diploma di istruzione secondaria superiore e il certificato di specializzazione tecnica superiore (anche "apprendistato di primo livello"); - apprendistato professionalizzante (anche "apprendistato di secondo livello"); - apprendistato di alta formazione e di ricerca (anche "apprendistato di terzo livello").- Importanti indicazioni vengono fornite circa il contratto di apprendistato professionalizzante stipulabile con i beneficiari di indennità di mobilità ordinaria o con i lavoratori beneficiari di un trattamento di disoccupazione. Per scaricare il testo della circolare INPS n. 108/2018 clicca qui. Fonte: https://ww.tuttocamere.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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