Assunzioni agevolate: l’apprendistato conviene di più

Da PMI del 23 novembre.

Nel confronto tra le assunzioni agevolate di giovani spiccano i vantaggi del contratto di apprendistato, nonostante sia il meno utilizzato dalle aziende.

Con la Legge di Bilancio 2018 il Governo ha puntato molto sull’occupazione, prevedendo assunzioni agevolate soprattutto per giovani. Tra le misure per favorire l’occupazione giovanile vi sono la proroga del bonus Sud e delle agevolazioni previste dal piano Garanzia Giovani, nonché il nuovo sgravio triennale al 50%, con tetto massimo di 3 mila euro annui, per le assunzioni di under 30 (under 35 per le assunzioni effettuate tra il 1° gennaio e il 31 dicembre 2018).

trovato una buona percentuale di adesioni da parte delle imprese, dimostrandosi più interessate a questa forma di incentivi che non a quello previsto per i contratti di apprendistato, nonostante siano proprio questi ultimi a rappresentare ancora oggi la formula più conveniente.

Lo scarso ricorso al contratto di apprendistato sembra derivare dalle difficoltà burocratiche, legate soprattutto all’obbligo formativo collegato al periodo di lavoro, e la frammentazione nelle sue modalità attuative che scoraggiano le imprese. Eppure rispetto alle altre tipologie di assunzioni agevolate, l’apprendistato presenta i seguenti vantaggi:

  • contributi INPS pari circa al 12% contro un’aliquota piena del 29,41%;
  • durata degli sgravi fino a 48 mesi, estesa fino all’anno successivo alla scadenza del periodo di formazione.

Vantaggi evidentemente poco apprezzati dalle imprese che nel 2016 hanno stipulato solo 267mila contratti di apprendistato, una percentuale piuttosto bassa rispetto ai 9,4 milioni di contratti totali stipulati nello stesso anno, seppur in crescita di 60 mila unità rispetto al 2015.

Qualcosa potrebbe cambiare con la Legge di Bilancio 2018, che prevede l’esonero totale per un massimo di 12 mesi, in caso di conversione a tempo indeterminato e in caso di contratto di lavoro subordinato a tempo indeterminato a tutele crescenti (misura prima prevista al 50%), entro sei mesi dall’acquisizione del titolo di studio, di studenti che:

  • abbiano svolto presso il medesimo datore attività di alternanza scuola-lavoro pari almeno al 30% delle ore di alternanza ovvero pari almeno al 30% del monte ore previsto per le attività di alternanza all’interno di vari percorsi;
  • abbiano svolto, presso il medesimo datore di lavoro, periodi di apprendistato per la qualifica e il diploma professionale, il diploma di istruzione secondaria superiore, il certificato di specializzazione tecnica superiore o periodi di apprendistato in alta formazione.

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