Categories: Insights

17 Apr 2014

ASPI BONUS FOR APPRENTICES AND FIXED-TERM FOR REPLACEMENT (IL SOLE 24 ORE, APRIL 18, 2014, PAGE 39)

With INPS message 4152/14, published on April 17, 2014, the Institute clarified that the rule providing recover of the ASPI additional contribution (1,4%, set for the employer who converts fixed-term employment contracts in indeterminate ones) is applicable also to employees hired with an apprenticeship contract after a previous fixed-term contract. There are no changes on the contributive percentage (including the benefit) in favor of the employer who hires employees with a fixed-term employment contract for replacement reasons, even though Law Decree 34/14 deleted causes justifying temporary contracts.
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